Extremely high average fees for the individual and business tax clients for this small of a practice.  50+ individuals over $1,200/return and 10+ businesses over $2,000/return.  Desirable add-on for another CPA sole proprietor or firm in the area.  Flexibility on location as owner deals mostly via phone and e-mail with clients, but a Mass presence is preferred.  Seller can be available remotely as needed, but should be a cash cow for buyer with a bit of capacity.