I totally agree. I spent most of the day consulting by phone instead of in person. In the evenings I prepared taxes & emailed clients. I found less need for front desk staff whose job was to make appointments and to chat up waiting clients. I cut back office hours to 10-4 M-F, reserved for dropping off tax papers. Clients organized their tax data much better than rifling papers at a face-to-face meeting. After 4 decades, I'm familiar with most of their tax lives anyway. For special situations, I did meet with clients briefly and at a masked distance. With the Omicron variant arriving, it's a good reason to continue same. I believe clients also like the new flexibility of dropping off tax stuff, they have busy lives too.