If the goal is to cut down on tax cheats any action that does not address the DIY crown is merely a band-aid. Adding another 5-10 pages of due diligence or the threat of more penalites will only affect honest professional preparers. Want to cut down on tax fraud and refund fraud in particular?
1. No e-filing except through an ERO.
2. No direct deposit. If you are claiming a fraudulent refund you must commit bank fraud as well to close the deal.
3. No refunds on debit cards.