Here's how to turn lawful money redemption, as a CPA, into a goldmine for business. Take any client, a higher net worth is better, and tell them they'll pay $0 in income / capital gains taxes. All you ask is for 100% of the refund for the first year. No money up front. You get nothing if they don't get a refund. That simple! They will sign a contract where their taxes are done for the next 5 years, thus the fee is actually 20% up-front of all their taxes. Most people will have ~$10K in refunds the first year. Personal lawful money returns are the easiest, by far. Get a few $100K+ clients and they'll introduce their other powerful friends as well. One may need to wait 6-12 months between returns to get paid, but it's certainly a $1M+ a year business with just a single person working full-time.