Over 65 IRS deductions for tax year 2022 1040-SR in Miami

I found out an accountant in Miami charges elderly people, over 65 years old, $100 to file their 1040-SR for tax year 2022, in order to get them a $2000 refund from deduction for persons over 65 year. This woman did this for anyone willing to give her $100 in a building full of elderly people. I looked it up for 1 particular person on the IRS and the 1040-SR was accepted by the IRS and is under review. Most of these folks get SSI or SSI disability and have Medicare and Medicaid. The deduction appears to be for persons over 65 or who have blindness. My question is, is this legal and can folks expect the $2000 refund?