Exhibit A
Tax Preparers work in Salt Lake City
Salt Lake City has a steady base of tax preparation work. National chains run offices along the Wasatch Front, and a large number of owner operators and small firms file returns from offices in the city and the suburbs around it. Demand clusters in the weeks before the April filing deadline, when people search for preparers near them, for help with a return they started themselves, and for someone who knows Utah's state return as well as the federal one. The searches are local. People type a neighbourhood or a suburb into the query, and they compare a handful of names before they call. That is the demand available in this city, and it is spread across many small firms rather than held by a few.
