I finally changed my voice mail to say if you are an existing client, please leave a message and I will return the call the set up an appt but at this time I am unable to take any new clients.  I felt pretty good for a day with that, then I caved and changed the voice mail outgoing message to my standard, please leave a message and I will return the call. 

I was only able to go one day turning away new clients, clients that I do not need and really am pressed to take them on anyway.  At least now when I call them back I get an idea if the return is complex or basic.  I can handle quite complex returns, I just don't want to at this point so I refer those out but if it is a basic w-2, 1099 type return I take them on.  

For example one lady called .. called her back.. she is going on how she inherited a very large sum of money and wanted to meet with me to discuss how much, if any is taxable and where to put her money.  I asked her if any of it was IRAs or pensions and she had no clue.  I referred that one out.