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"I have not been able to find suitable employment for over 4 years, and the only means I had to look forward to was to prepare a half dozen or so tax returns each year."! I had to close my business and tell my clients that I can not afford the price of the IRS new regulation, to take the test, or the IRS fee for the PTIN number, etc. I don't have a comfort zone(retirement check), nor receive a pay check! When one is self employed, you don't know where or when your next check will arrive. I think it is cruel and unfair to those of us who are self employed and have to survive in a world that place more emphasis in preventing the self employed consultant from making a living, rather than the businesses that does not have an accountability system in place in which to reconcile! Sincerely.

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