Eagle Tax is a retail tax preparation business. The business primarily attracts customers from low to middle income tax brackets. The business is seasonal, with most all of the customers coming into a store from mid January through the middle of April each year. The tax business continually grows due to the number of tax changes that occur each year with the IRS on the state and federal tax returns. In addition, the returns keep getting more complex driving the consumer to a professional tax preparer. It is considered a recession resistant business.