• The owner is a CPA
• This practice was established in 1989
• Virtual practice; only one client meets with the seller in-person
• Software in use includes Lacerte
• Approximately 100 individual tax returns with an average fee of $1,900 per return
• Approximately 10 business tax returns with an average fee of $2,500 per return
• Approximately 20 other tax returns with an average fee of $5,000 per return
• Annual cash flow including owner's salary and benefits, personal vehicles, and any other non-operational expenses of the business:  $308,565 (2023)
• Lease is N/A. Seller operates from a home office.