In compiling this month's tax season preview issue, it was difficult to know where to begin. Many recent tax changes are still taking effect, and new measures are still being debated. Many individuals and business entities are greatly impacted by new or anticipated provisions, but others are less so. Planning is impaired without greater confidence in the future status quo.

After the macro mayhem of the past two filing seasons, it seems impossible to speculate on what the overall tenor of the coming busy season will be. Many preparers are uncertain about what their practice environment will look like, and their clients are unsure how their business will fare in the coming months. Perhaps the coming busy season will mark a new normal, but as this issue goes to press, uncertainty seems to be the watchword.

The issue also marks the 20th annual publication of our tax software survey. Authors Susan Anders and Carol Fischer originated the survey and have shepherded it through the decades. While the survey may have been conceived in a very different technological environment, it has adapted with the times while maintaining a core focus on CPAs' satisfaction with the products they use to get through the most difficult time of the year. The editors once again thank them for their efforts—and we thank all our members who shared observations and experiences for the benefit of their fellow professionals.