Offering no loans, no high fees and probably cost us bit of business. AS professionals we are focusing on accurately preparing the returns and a reasonable and profitable fee. We got JTX, HRB and Liberty all within a half mile of us. Yeah, we are getting squeezed but been pluggin away since early 60's. Caveat: as a mom and pop, "pop" passed 3 years ago and "mom" is getting up there in years, my interest is not as strong though it is good money. May have to eventually hand off to a senior employee. If either of three competitors made a decent offer we would have to consider it. Other option, one I am considering, is to give 100% effort in which case 2/3 competitors will be run out of the area.