It pains me that I turn away so many potential individual clients but the 1040 season is so short (other than the thank-goodness extension ones).  Also, knowing that when someone calls during the summer or fall and needs help they'll just turn into another 1040 during the height of the season.  I believe the local practitioner who handles small business and individuals is a dying breed.  I'd love to find someone competent that I could hand all my potentials to, collect a small referral fee and then spend my days sipping daiquiri's at the beach while the bank account just grows and grows.  Ok, back to payroll tax returns