I think you're right -- they're coming in the windows. TurboTax has killed off quite a bit of the "easy" short-form traffic -- "free" federal is pretty hard to compete with and thank Allah that AR has a state tax. Too, new franchises pop up quickly. Sometime ago a client from the (now defunct, I think) "MO-MONEY" outfit stopped by asking me to fix his rejected EF; said they couldn't/wouldn't fix it. He wasn't my former client and I didn't have the time to try (more holes in it than a dartboard), but, curious, I asked why he left his previous preparer. Reply: "They gave me a free T-shirt." Go figure. Maybe I need to offer a six-pack with every return......