Exhibit A
Tax Preparers work in Overland Park
Overland Park is a large Johnson County suburb with a steady base of households and small businesses that need returns prepared every year. The trade here is a mix of national franchise offices along the retail corridors and independent preparers working from small offices or from home, and the independents compete for the same local searches as the franchises. Demand is concentrated in the run up to the filing deadline and again around extension season, and it is spread across the city rather than sitting in one downtown. The searches people make are local and specific: they name the part of Overland Park they live in and the kind of return they have. That is the demand available to a preparer who publishes pages for it.
