@IRonMaN What I have found is that I can do three returns for $250 in the time it takes me to do one for $650.  Back when I was looking for post-April 15 work, that also meant three times the likelihood of referrals.  And, have you noticed that some of the $650 clients aren't as nice as the $250 clients?  Not always the case, but sometimes those with complicated returns are also ones with complicated attitudes about how we should do our work and how much we deserve to be paid.