Liberty Tax Service is a solid contender for the franchising industry to watch. Our growth is solid in number of new franchisees and new offices. We are establishing a visible brand name that's quickly becoming known for excellent customer service and a vibrant corporate culture.

It will be typical year in terms of filing. About a million-and-a-half to two million more people will file returns than last year.

You have to repopulate slowly. To capture a couple of sharks and move them across the country, you have to have holding spaces, isolation and quarantine areas . . . Catching them is the easier part. Getting them from here to there without mortal damage is what gets complicated.

Since Liberty joined forces with Cell Phones for Soldiers in late 2004, our offices have collected over 42,000 phones providing 4.2 million minutes of calling time. The need continues, and this is a year-round project for us.

Our franchises were very excited to be involved in this collection project. Liberty will ship all phone donations to Cell Phones for Soldiers.

There are no pet stores that sell 9-foot sharks.

It was incredibly difficult. It's like burying your children - and that's all I'm going to say about that.