Splitting dividends and capital gains on a joint account

[Jim-from-Ohio]

in ohio, sometims better married filing separate.. savings is on the ohio side..

• so couple came in. both made between  $ 100,000 - $ 120,000.. 
• 1099 DIV was in husbands name
• So i put those dividends on his return. about 10 different payors
• they want to take the returns home and review them before filing. fine.. they paid me
• then they email me saying they want me to split the dividends 50/50 on the two returns.. i told them, as nice as i could since they are in the same income tax range the net impact will be zero or near zero. they insist their former accountant told them this saves them money
• fine.. they come back out today. divide in half the divs on husbands returns
• put the other half on the wife's return.

net difference was $ 35.. half hour of my time.. could have done three other returns

they didn't even offer to pay any add't fee.  i should have said something maybe before i started

[Accountant-Man]

1) How did you legally split an account in TP only name?

2) Was prior preparer fee different than your fee?

3) Why did they leave prior preparer?