I have it posted to my website that I am not taking additional clients this year, but I still get some voicemails requesting tax service. I always return the call to let them know I am not taking additional clients and to recommend a colleague who is. It seems like a professional way to practice. Plus, you never know if they were referred by an existing client that it makes sense to keep happy.
I returned a call today and when I said "I may have a colleague who can take you on...", I was interrupted with, "You called me to tell me you can't take my business!?! What the H377 is wrong with you? Get off my damn phone!"
I chuckled a bit, thinking how glad I was not to have this person as a client. But then I got to thinking - am I a dinosaur? Is it dumb to call people to tell them I can't take them as a client right now? Curious what y'all do.