I don't understand when it became possible for us to ignore an IRS ruling just because we don't like it. EITC aside, There are many IRS rulings that we don't like, disagree with and/or resent. However, our obligation is to prepare tax returns in accordance with the law; practice due diligence and do the best job that we possibly can for each and every client, within the guidelines of the IRS. If I know and believe that a client is entitled to EITC, I will prepare their returns too. I don't think it is part of our jobs to judge or envy anyone. Some might make much more money than I do, but a whole lot of them make less and deserve the same consideration in the preparation of their tax returns as the wealthy do when we try to find every deduction, etc that we can to lower their tax liability. IMO, every client's return is just as important as my own and will be prepared accordingly. Wishing all of you a very prosperous and happy New Year.