Thanks for responding. Yes, I have heard others have the client sign with the Engagement Letter and others prior to e-filing the return when they also sign the 8879 e-file authorization. In my case it is solely respective to Audit Protection & ID Theft services.

The service is a team of EA's that would take the burden of the audit process, so that the Tax Professional could continue with their daily operations. As a one-person office, I appreciate having that available if needed. I could certainly understand firms with sufficient staff may not consider the service as beneficial.