Comment on FR Doc # 2010-18198

I have a very small tax return preparation business in the spring. 20 to 30 paid returns. I have a regular full time job. Mostly I do the return preparation as a service to family, friends and other community members. My observation is their is a need for more not less, small return preparers in communities such as ours. By creating additional complexity and fees likely person will discontinue working with persons needing assistance preparing their returns. For me likely the minute I get a request for fees I will send out a letter that I will no longer be doing returns. Why not a sliding scale? 0 to 100 return $0, 101 to 200 $20 more than 201 $50.