Good morning, Lisa, The owner does all of those tasks, although he doesn't sit behind a desk all day waiting for someone to show up. But, basically, he is a one man show - sign-ups, billing, maintenance, plowing, clean-up for those who default, etc. I'm sure some weeks, he doesn't do much other than the books, and other weeks, he is fairly busy with it. I've never had him show me a calendar to see if he is actively working this business 500+ hours a year. Frankly, I would be surprised if he isn't, which is why I haven't ever questioned it, But I was just thinking, perhaps I should re-assess, and wondered how other tax preparer's make that determination and/or guide the clients. 

Thank you!

Four more days, 

Dawn