Exhibit A
Tax Preparers work in Norman
Norman is a city of around 128,000 people with a large student and university staff population, and tax preparation demand here follows both the academic calendar and the standard filing season. The trade is served by national chains with storefronts on the main retail corridors, by regional firms, and by a long tail of owner operators and enrolled agents working from home offices and small suites. Paid search on filing season terms in this market is contested by the chains, who bid on broad phrases like tax preparation near me and refund advance, while independent preparers tend to compete on narrower terms tied to a neighbourhood, a profession or a specific filing situation. The demand available is steady and repeats every year, and it clusters hard in the weeks around filing deadlines.
