@Greta 

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).

Or check the obituaries.  Although most practitioners keel over closer to April 15.

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.

I bought a small practice from an EA and did as many returns as I could while attending law school.  After the first year I was turning down new clients because of referrals from the ones I had "bought."  Then I sent out a humorous "disorganizer" letter every year, and some clients posted it on bulletin boards of their (major) employers, because no one had heard of a preparer with a sense of humor.  I had some contacts in the media and pointed out quirks in state tax law that no one (including the people who worked for the state) didn't know about, and getting my name in the paper helped.  By the time I got my law degree, I was turning away new clients except for family of current ones.  

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

I don't either, but half my clients are past 70.  I have one assistant, full time during tax season and part time the rest of the year, and we talk about whether we need to start taking plastic.  We haven't yet.  

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

My first year I did a mailing to about 50 new home owners in nearby ZIP Codes; I think it brought in about 5 clients.  If I were going to advertise, I would offer a free review of prior returns and discounted fees (maybe even free) for amended returns.  You get the people who aren't happy with the last preparer. 

@IRonMaN  --- I think he said in an earlier thread that he had the EFIN.