There is no denying the clients irritation at company policies (especially pricing). I noticed when I was running an office I dealt with clients who would not accept the preparer's explanation. I noticed the same pattern to the escalated complaints. The preparer was nervous and somewhat evasive. Basically the preparers could not reduce fees at their discretion. The preparer’s attitude was viewed by the client as incompetence. These complaints were far more difficult to deal with when thy ended on my desk.

My problem with dealing with the escalated complaints is during the busy season there were several complaints every day.

My own solution with my clients was to go over the return carefully with the client so they could visualize the value of the work performed, before revealing the fee. If the client still complained I asked them to fill out the survey provided so the District Manager and Kansas City had an honest evaluation of the problem.
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I'm glad I'm not returning. - wishfulthin27

I'm sorry to hear about your decision. I left several years ago when I was offered year round employment with benefits.

Good luck with your future employer.