Bob, my clients may be friends and know that I will be raising my fees each year and have no problem paying for personalized service.  They know the person that schedules the appointments and conducts the interviews, AKA catch up visit, who prepares and delivers the return, me.  Personalized service goes a long way with my practice.  I have acquired clients that went to other preparers, left their information off with the receptionist, never knew who did the return, then just saw the receptionist again to pick up their return.  Here in Iowa and I imagine Minnesota most folks expect and appreciate personal service.