Exhibit A
Tax Preparers work in Concord
Concord is a mid sized New England city with a steady base of tax preparation work: national chains on the main commercial strips, small owner operated offices in the neighbourhoods, and a long tail of bookkeepers and enrolled agents who take returns alongside other work. Demand is concentrated in the weeks before the filing deadline and again around extension season, and it is largely local search, people typing a service and a part of the city rather than a brand. The paid search around filing season is competitive enough that the chains bid on the obvious terms, which leaves the specific, place based and situation based searches as the ground where a smaller Concord firm can be found. That is the demand available: steady, seasonal, and won by whoever has a page that answers the question being typed.
