IRS Letter 5138 and 5025 - EITC Due Diligence Requirements

These two letters are simply warning letters to alert you to a POSSIBLE problem with the returns you are filing. I would suggest you start to gather more documentation for any EITC return you do. Get copies of birth certificates. Get a copy of a school record. CAREFULLY READ the Instructions and make sure you are in compliance. We did have one user a couple of years ago that was hit with something like $50,000 in penalties. They never came back to post a resolution, but I do see they are still in business. 

IRS operates a honesty system based on FEAR. 

https://www.irs.gov/pub/irs-pdf/i8863.pdf

if you're (un)lucky, maybe IRS will call you.  This is what their website says:

We send letters to preparer's clients to inform them their return may contain errors claiming the above tax benefits.

We make telephone calls to preparers who have received one of our letters and continue to appear to file returns with errors claiming the above tax benefits. We review due diligence rules and discuss possible consequences for not meeting those rules.

The calls are exempt from directives on IRS not contacting taxpayers by telephone. We will ask questions to confirm the preparer's identity, but we will [I think they left out "not") discuss specific client information or ask the preparer to disclose client information.

https://www.eitc.irs.gov/tax-preparer-toolkit/preparer-compliance-focused-and-tiered/reaching-out-to-preparers/reaching-out