@Colmatt1 @joshuabarksatlcs @IRonMaN may be a good idea to ask your insurance provider whether they cover IRS penalties related to due diligence for earned income tax credit, CTC,  HOH,  and so forth, assessed against tax preparers by IRS..... IMHO, This may be more of a potential future liability than being sued by a client... I asked (since I am a nerd) and the answer was "generally" they do, but of course then came the disclaimer, so not really sure... best insurance policy is to be very conservative, and do everything exactly correct.... and get rid of PIA clients. ....Just my opinion...🤓🐕