11.   Low- and moderate-income workers can get free help with tax preparation through the Volunteer Income Tax Assistance program.

12.   Maybe they think of it as practicing for tax preparation and marriage.

13.   Republicans contend that a flat tax would eliminate inequities in the tax system, slash through mountains of red tape and ease the hassles of tax preparation.

14.   Service industries led the job growth, particularly business services such as tax preparation and advertising.

15.   Tax preparation fees fall into that category, said Internal Revenue Spokesman Eric Roberts.

16.   Tax preparation is such a growth industry here that even a welfare office on King Drive is offering a course in its numerical arts.

17.   That company offers tax preparation and related services in places that many of the franchise owners serve.

18.   The association also offers help with tax preparation, legal counseling and Medicare.

19.   The company, which specializes in tax preparation for consumers, was looking at an alarmingly high tax bill of its own.

20.   The company is aggressively expanding beyond tax preparation to even out that seasonal pattern, which affected the results reported Tuesday.