The idea was to facilitate the self-employed tax professional to reach a pinnacle of success without making a major initial investment to start a tax preparation business. This was accomplished by giving to them “Provisional Time to Grow” so that they would be helped along the way with Business Consulting from various up-line managers called Sub-Brokers and Brokers with apprentice levels in between. The up-line managers are compensated for their consulting and coaching self-employed tax preparers and receive commission overrides from the production that is done by the self-employed tax preparers doing tax returns and bookkeeping. The initial monetary investment to pay for business coaching and provisional-time-to-grow could be in the tens of thousands of dollars which would ordinarily make going into business cost prohibitive. The only time the business coach (Sub-Brokers and Brokers) get paid, is when the self employed tax preparer becomes successful. Initially, as the self-employed preparer is becoming productive and successful, the override paid to the business coaches is not enough to properly compensate the coaches for the time spent with the preparer. Once the preparer is successful, then the business coach will be properly compensated through the override system.