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Sale of tax business - future

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We are thinking about selling our tax practice.  However, when you sell a tax business you are basically selling names.  Wouldn't your tax customers have to agree to new individual /company doing their tax return before selling?   There seems to be a fine line and I'd appreciate any input. 

 

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No. I have bought two practices We just notified all clients of the sale. One called and said he did not want his information transferred so we did not.

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