I know exactly what you mean -- eliminating in-person appointments contributes to efficiency. But I'm not sure I can get away with it for more than one tax season.  Sometimes clients tell you things when "socializing" that you need to know, to prepare an accurate return and to give them planning advice. And sometimes they are more comfortable with asking tax questions, if they recognize you as a real person with a genuine interest in helping.

I have yet to decide what I will do next year, but I'm considering short appointments for those who want one -- 15 to 30 minutes -- either when clients drop off their stuff, or pick it up.  Masks required.