Most of our clients are elderly and it gets worse every year about getting all their documents.  The others coming in are pretty much the same time as last year.  We have a few that has come earlier because they thought they would have to do an extension last year.  I read about how many Jim does and feel like I should have retired years ago!  The last two years we have tried to basically not take on any new clients but once in a while you have children or parents of current clients that you feel you should.