In terms of people, will you work with tax filers, sole proprietors or both? Will you focus on businesses? If so, what kind? Medical offices? Construction companies? Will you offer a range of
services for nonprofits? If so, which ones? What about geography? Will you work with companies all over or just on the north side of town?
Ideally, this exercise will allow you to focus on one or two segments that you can really market to and go after.
All the best