This is a franchised tax advisory service that has two offices in the North Houston area with the same owner for the past 28 years.  They prepare approximately 1,000 personal tax returns each year at an average fee of $300 to $350 each, plus some accounting services for small businesses.  The company has 12 trained tax consultant employees (2 full-time & 10 part-time).  This business was started by the owner's wife who was a CPA; however, she past away five years ago and her husband has been managing the business ever sense, but he is not an accountant and does not do any tax preparation.  There is a full-time manager who can either be replaced by a new owner or stay on to continue to manage the offices.  The offices are opened full time during the tax season being mid December to mid April, then after April the offices are open one day per week. The company has a State Tax Loan facilitators Registration, a Federal Preparer Tax Identification Number, and they are an Authorized E-Filer Provider all of which are required to provide tax advisory services.  The franchisor has an excellent training program for a new owner and all its employees. The franchise territory includes 4 zip codes on the Northside of Houston enabling expansion opportunities for additional office locations.