I don't think curtailing RALs is a problem, as I never advocated them to my clients because with e-filing and direct the client only has to wait about one week. RALs always have a fee and most people can wait that short time. The difficulty for most prepares is the increasing complexity of the IRS laws. We preparers must spend much more time deciphering the information on K-1 forms since the IRS changes to enter a few dollars which often can't be used in the present year. Also the changes to the Form 1040X does not make it simpler to use, because the detail does not show on the first page. Why do they keep tinkering with the rules for reporting?