to rbynaker:

So I understand, what penalty did you look up? Maybe it was a joke that whooshed over my head.

You would charge $635?

If there's a partner instead of a spouse that leads to a whole lot more questions that need to be asked, answered, and documented.  Not to mention copies of any documents "relied upon" in determining the credit. 

Thanks.  I understand that you provide a service built on your expertise and this is what the value that the client pays for.

And that service is worth it especially to lower income taxpayers.