I'm not sure if the IRS cares if we take our fees from clients bank account. The rule in Section 230 states that we cannot have a clients refund check from IRS deposited into our bank account. Here is from section 230

§ 10.31 Negotiation of taxpayer checks.

(a) A practitioner may not endorse or otherwise
negotiate any check (including directing or accepting
payment by any means, electronic or otherwise, into
an account owned or controlled by the practitioner or
any firm or other entity with whom the practitioner
is associated) issued to a client by the government in
respect of a Federal tax liability.
(b) Effective/applicability date. This section is
applicable beginning June 12, 2014.