" what is a fair, going-rate for a first-year preparer fresh out of the tax course"

New York, New York or New York Mills, Minnesota?  Where you are at makes a difference.  Rates aren't a one size fits all for everyone.  Take whatever you paid your last guy or gal with the experience and reduce it by X% based on the difference in years of experience.  But then again, you can say you are going to pay them a certain amount and they may laugh at you.  I would start with "how much were you looking at for a pay rate" and see how that fits in with what you paid experienced people.