[pxx]

Is it though. You're the one liable for issues on your tax return. You're the one who signed the return.

[xeromal]

There is actually a spot on tax forms that indicate the form is being filled and filed by a 3rd party.

[pxx]

Sure, and penalties might not be assessed. But that doesn't stop you from being liable for the unpaid taxes.

[pclmulqdq]

If you file a complicated tax return and the "prepared by" line is not a CPA, you get targeted as someone who probably did something wrong. The IRS is more likely to go for you.