Exhibit A
Tax Preparers work in Columbia
Columbia is a mid sized capital city with a steady base of tax preparation work. Demand comes from households filing individual returns, from small businesses and contractors around the city, and from people who move in and out with the state government, the university and the military installations nearby. The searches are seasonal and local: people look for preparers close to where they live or work, and they look in the weeks before the filing deadline. National chains and franchise offices appear in paid search around filing season, while owner operators and small firms rely on word of mouth and on what shows up when somebody searches. That leaves a real share of the demand to firms that publish pages people can find.
