Friendly people, but as soon as the IRS has a problem with your papers, Sam will NOT work hard to take care of it and fix it for you. He has no problem sitting on the problem until months go by and then give up on it, no matter if you call every day or every week. They will say they are working on it when in fact they have done NOTHING at all. He will handle the easy stuff, no problem, but don't let there be any problems. I am very disappointed and will never use him or recommend him to anyone again.