If the taxpayer utilizes a bank product to facilitate payment of their refund, the bank will deduct its fees and your tax return preparation fees from the refund, then pass the remainder of the refund to the taxpayer.
If the IRS offsets the refund in whole or in part, you may or may not receive your preparation fees depending on the amount of the offset. The bank will take its fees first, then disburse the remainder, if any, to you.