1) Is anyone in your area who would like to sell his/her business? You might call the elderly tax preparers and ask. Perhaps they wish to scale back and will refer clients to you (generally those they want to get rid of).

2) Expect to have three low-income years, so have other sources of income. People have to know you will be sticking around for a while, and that you are good at what you do. The word often spreads by mouth. Relatives and friends come out of the woodwork. Our avalanche began in the 4th year.

3) In this small town, I'm still old-school and do not accept credit cards. It adds to the expense.

4) Advertise now for a free consultation, before tax season begins.