I HAVE BEEN SOLICITED BY LIBERTY TAX TO PURCHASE A FRANCHISE SINCE ITS INCEPTION. FRANKLY, I WAS NOT VERY IMPRESSED AT THE BEGINNING AND AFTER FOLLOWING SEVERAL OF THE FRANCHISHES IN MY AREA, HAVE EVEN LESS DESIRE TO BECOME ONE NOW. THE QUALITY OF THE WORK, EMPLOYEES, TRAINING ETC IS NOT GOOD AND THE PROBLEMS THEY HAVE HAD WITH TOWNS REGARDING THE INFLATABLE STATUES OF LIBERTY DO NO LEAD TO GOOD PUBLIC IMAGES. WITH THE NEW LICENSING TO BE REQUIRED BY IRS I DO NOT SEE ANYTHING BUT A LOT OF WORK AND PROBLEMS IN MAINTAINING QUALIFIED EMPLOYEES. MARVIN DIAMOND