1.More cash basis taxpayers due to bad economy will just not file 2. More people I talk to just don't care to file. They pay withholdings and have no bank account for IRS to attach. 3. Taxcut Price jumped this year $10 for FED & one State 4. More free online services for simple returns 5. H&R Hiring new preparers in SF area for $9.79 an hour. Qualified applicants will not work for this. They will need to raise pay to get preparers. 6. CA may issue IOU's for refunds. This may discourage people to file. 7. When the Secretary of Treasury has not paid taxes and he was not caught people will say why bother. Let the IRS come after me. I don't have the money. Want to lien my worthless house ? Go ahead.