But how do you catch the preparers that are doing returns when they go to all the free filing available on the internet. I know of one lady that I found out thru one of her clients from 2009 that I picked up and the preparers block says "Self-Prepared". The client says she went into the internet, does the return but leaves no clue as to who she is and when finished, runs a copy for the client and boom, there is no record of the preparers name since she is using the clients name, etc. She also charged a pretty good fee for the return; and I'm certain she is not reporting any of the income made like this. She works out of her home in the evenings and week ends. IRS has no way whatsoever of finding these types since they don't leave no trail.