I've heard that first year preparers will be paid a flat $8.50 per hour without commission. In many cases this is less than the starting rate at the local McDonald's.

This hardly seems fair. Back when I was an Office Supervisor, I was fortunate enough to have a newbie who was between jobs as a professional accountant. He was the best and most knowledgeable employee we had. He had quit his previous to handle a family estate settlement. After April 15th I received a phone call from his prospective employer. Needless to say I gave him a glowing endorsement.