I think you may want to approach this in a different manner. Instead of just offering a service pulling transcripts, why not approach it as providing tax related advisory services? Pulling the transcript is the easy part, but assisting with tax planning/compliance issues can offer more value.
In my experience working with bankruptcy attorneys this has shaken out in two main ways.
1) In cases where you’re working for a Chapter 7 Trustee (almost always a bankruptcy attorney), there will be a myriad of tax issues that need to get straightened out before new returns can be prepared. Some of this can be reconstructing books and records, investigating a companies operations, identifying “ghost” employees or “off the books help.”
2) In working for bankruptcy attorney who represent individual filers or companies (debtor side work), you’ll have the client to sign off on the forms, but they will still need help getting in compliance as focusing on taxes often takes a back seat when the rest of the financial house starts to crumble.