The season
How the preparers' Pool holds the filing season. Standby retainers in two windows, spring and October, the fill ladder under a tight market, the extension that spreads the spring crunch into the autumn, and Pool health on the owner console.
tax's wordsreturn is a jobtaxpayer is a subjectreview is a taskpreparer is a member
Tax work comes in two waves: the spring, when most returns fall due, and October, when the extensions do. The preparers' Pool buys committed capacity for both with standby, and the clocks decide how much work lands in each.
npx services.dev check pools/preparers.ts --only standbypools/preparers.ts · 27 lines · practitioners · standby in two windows
standby Feb 1 to Apr 15 · 20 hours a week · $400 a week, paid Fridays, on top of each act's pay
Sep 1 to Oct 15 · 15 hours a week · $300 a week, paid Fridays, on top of each act's pay
offers each review goes to standby members first, then the Pool · Away weeks are unpaid and free
plan Team (services.dev) · Pool.standby at :32A standby member commits hours for a window and is paid a weekly retainer on Fridays, on top of each act's pay. Every review posts to standby members first, then to the Pool.
| Window | Hours a week | Retainer | When the work is |
|---|---|---|---|
| 1 February to 15 April | 20 | $400 a week | the year's returns, due 15 March or 15 April, and each extension three days out |
| 1 September to 15 October | 15 | $300 a week | the extended returns, due 15 September or 15 October |
An Away week is unpaid, and declaring one costs nothing else. Committing is the member's choice each season, and a standby member who passes a review is never scored for it.
A tight market, 340 returns and 12 members, five on standby. Standby fills most reviews; the Pool takes the rest. A review unclaimed at two hours rises 10%, and a raise is never taken back:
npx services.dev tick --to 2027-04-16 --test-clock tc_7Hq7 --market tighttc_7Hq7 · 2027-02-01 09:00:00 → 2027-04-16 09:00:00 · 3,912 fired
weeks 11 · standby 5 members × 20 hours · $22,000.00 in retainers, paid each Friday
reviews 318 posted · 318 filled · 271 by standby, offered first · 47 by the Pool
fill median 38 min to a claim · 29 raised 10% at 2h, never taken back · 3 raised twice · none unfilled
extended 104 returns waiting on their books · each state's extension filed 3 days out by its own rule · their reviews move to Aug–Oct
late 0 · dates at risk peaked at 6 on 2027-04-12, each cleared by its rungA return still waiting on its books three days out doesn't wait for a person. Its file clock deposits the tentative tax and files each state's extension by that state's own rule, so its review moves to the autumn window instead of the last week of spring. The dates to file and pay shows the rung:
npx services.dev tick --to 2027-10-16 --test-clock tc_7Hq7 --market tighttc_7Hq7 · 2027-04-16 09:00:00 → 2027-10-16 09:00:00 · 2,640 fired
weeks 6 in the window · standby 4 members × 15 hours · $7,200.00 in retainers
reviews 104 extended returns signed · 97 by standby · 7 by the Pool · 11 raised at 2h
late 0 · the last federal and New York legs filed 2027-10-13 · California and New Jersey by 2027-11-12The owner console reads the season back: who is on and away, how fast reviews fill, what the season paid in acts and retainers, which credentials renew, and the cover:
open http://localhost:8787/console#pool # Pool health, on the owner consolepractitioners · 12 members · 11 on, 1 away · 5 on spring standby, 4 on autumn
this season 422 reviews · 100% filled · median 38 min to claim · 9.4% raised · $43,890.00 in act pay · $29,200.00 in retainers
credentials 12 PTINs fresh to 2027-12-31 · 4 renew notices sent 1 Nov · 3 EA · 5 CPA, NY 3, NJ 2 · 1 CTEC · 3 PTIN only
legs California's repairs went to the 9 members who may prepare them · a CPA signs the federal leg and their own state's, an EA every leg
coverage $500,000 an act · 0 claims · tails open to 2030-10-15The preparers' Pool has every other key, and Fill the ladder for any Pool.