My voice mail *starts* with "not accepting new clients"....the only exceptions I might make are kids of good clients or any first responders (particularly any fire personnel) .

My organizers & engagement letters just went out with the statement "my fees will be increasing by 10%; if ya' can't handle that just let me know.  AND ya' need to look for someone new ASAP".

Virtually no tax preparers in my area are taking on new clients.  H&RB was even declining new ones last October.