Enrolled Agent Ripped Me Off?

In August 2007 I paid an EA $1500 retainer to handle my taxes. After two months, the guy did nothing. I asked for an itemized listing of what work he did on my file, and he did not have one. The guy had me fax duplicate documents over to him again and again. Finally, I called the IRS and handled the situation myself. It took two hours of my time.

Now, I want my $1500 back. I paid the EA the money in advance. I think this is called "Unjust Enrichment." How can I get my money back?

I called the EA to negotiate a deal to get my money back. He said, "Too bad, you signed a contract stating that the retainer was non-refundable." How can I get my money back?

I have a meeting with the BBB tomorrow with the EA to attempt a negotiated deal to get my money ($1500) back. They (the EA) finally sent me an itemized statement showing what they did on my case. To my chagrin it shows that I owe them $3000. The charges were outrageous. For instance, he charged me $300 for preparing a fax cover sheet. The statement also shows phone calls to me he never made (and I have the phone bills to prove it) at $150 each. And there are several listings to the IRS where he charged me $260/contact with IRS representative. I spoke with IRS and they only have two contact dates that he called. One time to ask for a transcript and the other time to inquire about setting a payment plan. He also charged me $325 for preparing a 433a.

My question is: Shouldn't he have indicated what his fees were in the contract I signed?

Lastly, any advise you have for my meeting with the BBB would be greatly appreciated.

The BBB does not have much real power. They basically just ensure a response to you communications. Threaten to file a complaint with Federal Trade Commission.
I had a similar thing happen with the National Audit Defense Network. The threat of an FTC investigation is a powerful tool. They gave me a full refund.

Sue him in small claims for refund of your money. First, allege an "unconscionable contract" with outrageous terms that "shock the conscience". Ask the judge to void the contract as unconscionable. If the judge agrees with that, then ask the judge to refund your money, on the grounds that the reasonable value of the services provided to you was zero.

Also allege breach of contract. If the judge won't void your contract, show the judge how the EA completely failed to perform his duties, allowing you to terminate the contract and get your money back.

But you will probably not get everything back if you win your case. The judge may find that some of the work the EA performed was useful to you and allow the EA the reasonable value of that work.

Keep that in mind in your BBB negotiations. The EA will not agree in settlement to give you everything back. You need to realistically evaluate the work he did, whether it was used in the final result, and how much that is worth.