Mr. Block said he recently gave a talk on income taxes to a group of self-employed people and asked how many had had their returns professionally prepared.

It is one of a number of highly technical common law rules which causes considerable angst where wills and trusts have not been professionally prepared.

Those who have their returns prepared professionally can also benefit, by learning which records they need and how to organize them.

He argued that a fabricated letter of contract would have been more professionally prepared.

Court Preparation facilities allow all material required for court, including documents and exhibits, to be prepared efficiently and professionally.

Other professionals also recommended that business owners have their returns professionally prepared, especially given the frequent changes in tax law.

The budget has been professionally prepared with great detail.

Then there's the learning problem - not the academics, which have obviously been professionally prepared, but learning the pen itself.

"Therefore," he added, "testimony by international inspections, provided that has been prepared professionally, carries I think greater credibility with the international community."

The setting is attractive, the service good (the exceptions noted in the box notwithstanding), and the food professionally prepared.