Fees charged by an Authorized IRS e-file Provider cannot be based on a percentage of the refund amount or computed using any figure from the tax return. If the Provider assists a taxpayer in applying for a financial product, a flat fee may be charged by the Provider for that service. Any fee charged for this type of service must be the same for all customers and must never be related to the refund amount or the financial product. Providers should never charge a fee that depends upon the refund amount or financial product from a financial institution for any service related to a financial product. In addition, payment of any fees related to preparation or electronic transmission of a return or fees related to a financial product will not be the responsibility of the IRS.