The tax preparation company I work for does not do this type of testing. After completing a 12-week free course, they have a seminar. At the seminar, they remind you of the penalties, including jail time, that you could face if you do certain things. Of course, at this point, they have already spent a lot of time and money on training and testing. And they have hired people who still do not understand there is a responsibility involved in filing people’s taxes. And a reaI reason to be afraid of the IRS.
The other company has a completely different problem. Their employees do not seem to be trained at all! Last year, our office received. many phone calls about simple things. People were being told they could not claim more than two children. Or that if their sixteen year old child had an after school job, he would have to file his own return and the parents could not claim him anymore. I know they have a tax preparation course but I would not rely on it.
Of course, each of these companies has an on-line site where you can file your taxes either free or for a nominal charge and software available at retailers. People who are comfortable doing their own taxes or who plan on lying to the IRS are free to use these!