When you operate a seasonal business, your workload is concentrated into a few months out of the year. The very nature of this beast makes it difficult to assemble a talented workforce. Most experienced employees desire year-round income. This limits the business to finding seasonal help.
Every year we experience a backlog at the review stage of our operation. My policy is nothing goes out the door unless I look it over first. From about March first on, I cannot keep up with the workflow that comes through our office. My preparers bury me in tax returns every year. I need assistance at the top.
For over ten years I have been trying to hire a retired CPA or very experienced tax preparer to come in February thru April and help me review tax returns. I have put the word out in the accounting community, run ads online and in the printed newspapers etc. and still have not found the right person.
Maybe that will be my next career. When I decide to stop practicing I will be a hired gun who shows up in January, reviews complicated tax returns 24-40 hours (no more) a week, then rides off into the sunset on May 1. I will become the one I could never hire. There seems to be a real need in the profession for someone like that!