Look for posted prices, proof of consent on every lead, times sold on every lead, and a clear bad number policy. Start with a small order. Walk away from sellers that hide prices, will not say how often a lead was sold, or use IRS style mailers.
Many tax lead sellers post no prices at all and say "talk to sales." Ask for prices in writing.
Ask how the seller makes its leads. Lien lists and data brokers are not the same as people who asked for help.
In 2025 the FTC sued a tax relief firm whose leads came from mailers made to look like IRS letters. A firm that buys leads like that can be pulled into the case.
Updated October 2026. Market prices are list prices from public seller pages. Results depend on your firm. Not every lead becomes a case.