Jake wrote:I have four long term clients, all in their 90's, with this issue.
My total fees from these 4 are only $1,500. I am not in this for the money at this point in my life.
You should get paid for your expertise. What you're basically seem to say here is that you bill out way less than you should for your expertise. Not being in it for the money is not, IMHO, a good way to determine your fees. Your fees should reflect your expertise. If one doesn't need the money, then one can always donate it to a non-profit. But your value as a tax professional should be reflected in your fees, IMHO.