I am finding it a paradox where everyone is talking about the "shortage" of tax professionals, tax professionals being "overwhelmed" during the tax season, yet here I am just starting out my tax practice and finding client acquisition a pretty difficult thing. 

If everyone is retiring out of the profession, how do you find those professionals who have books of business to sell? I am actively taking on new clients and would love to buy a book of business if I can find a practice that has the right client mix, workflows, price points per return and similar with the right financing terms.