Thanks for the thoughts....we do provide the engagement letter at the beginning, but the Federal and state requirements put us at liability.  We confirm with the clients their responsibilities, before during and after the engagement.  The question is more about a letter of understanding which we have them sign before signing their return of what their responsibilities are under the federal and state regulation for what happens after the tax return is completed.   The IRS finds it necessary to provide this in the regulation in the code, we believe that it is appropriate to provide that information to our clients.  We use it to educate and keep our clients engaged though out the years.

Fortunately, we have found a way include this.