Only in the 5th year of a primarily rental-property-type return was there a first time $10 increase. In the following year a realty business was added. More importantly, nearing four decades in the business, I'm sure I can include most if not all in the accounting business to say we do not take kindly to receiving stuffed folders of disorganized, discombobulated papers and receipts, many crumpled and irrelevant to sort through, particularly at tax-time. It was not appreciated the first year given (but was accepted and dealt with) and it was totally not acceptable the second year. "It was untouched" as you stated, because it was waiting to be returned to you. Kind luck elsewhere. Orest Iskalo, Buffalo NY