CALIFORNIA

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REF	STATE	LOCATION	ANNUAL GROSS $	STATUS	PRIVATE SALE / BROKER

5077	CA	Redwood City	$824,000	new	ProHorizons

This practice was started in 1993. Revenue is almost entirely generated from tax compliance work. It has very strong fee averages: $2,000 on 1040's; $2,850 on 1120/1120S; $2,960 on 1065's. The clientele is a mix of individuals with small businesses and rentals, corporations and partnerships, and estates and trusts. The seller plans to retire but will be available to assist with the transition depending on the buyer's needs.

Tax software: CCH ProSystems and BNA Tax Planning

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