Exhibit A
Tax Preparers work in Ann Arbor
Ann Arbor holds a steady base of tax preparation demand: a large university population, a dense rental market around campus, and a professional workforce that files every year without much variation. The city also carries a visible chain presence, with national storefront brands taking space on the main commercial corridors, alongside a long tail of independent preparers and enrolled agents working from small offices and home practices. Paid search on filing season terms in this market is contested, and the storefront brands bid hardest on the generic phrases. The demand available is year round and concentrated in the weeks before the filing deadline, and the searches people make are local: they name Ann Arbor, they name the neighbourhood, and they look for someone who can sit with them.
