Masullo stated, "While Greenspan gets all the credit, nobody even mentions my name. I have served as a role model for the profession by nine years of steadfastly holding the line against price increases. The profession is no longer following my lead. Have any of you priced the services of a good tax lawyer lately? I just can’t carry on the fight alone anymore. So I say, if you can’t beat em..."

A heckler interrupted, "That’s what you said last year about those internet stocks!" Masullo angrily quipped back, "That statement was taken out of context. I warned everyone to take small bets because of the large risk involved. Besides, it’s all Greenspan’s fault!"

Masullo continued on about the price increases. The base rate for his services will now be $200 per hour, up from $175. Adjustments will be made to this rate, up or down, depending on the amounts involved and the degree of complexity of the particular task. As in the past, all fees will be estimated and agreed upon in advance. Masullo concluded by assuring tax clients that there would be no fee increases as long as all information is received by March 15, 2001.