The CPA firm you work for, X, Y, and Z, has been in practice for six years. The majority of the tax work done for its clients, who are mostly small business, is the preparation of state and federal income tax returns. One of the firm's tax partners, Y, mentioned to you the possibility that the firm might expand its services to offer tax planning for the owners of small businesses. A memo to Mr. Y in which you discuss the advantages and disadvantages of offering tax planning as an additional service.