Can anyone recommend a good USA based answering service (that can do more than just take a message)?

2 different categories come to mind. H&R Block or other tax preparation services. The second is restaurants. This may seem like a product more than a service but I think it truly falls into the category of service, especially if you look at the national chains. Think Applebee's, TGI Fridays etc. The reason people go to these places is because of the experience they receive. The franchisors have created a system that generates nearly identical results nationwide. The first thing you need to do is figure out what makes your service superior to others out there, then you need to figure out how and why this is the case. From there you need to document it and make sure that you have a mechanism in place to ensure compliance. Granted that is a huge amount of work, but the basic premise is quite simple. You want all of the people you hire to do things more or less the way you would do them.

How many new clients and what types of clients (individual, business)? Local? Here is a pick list of strategies I know work: If he has a large, satisfied base, use them for referrals and to get their friends to seminars that he hosts. He could partner with a stock brokerage firm (they usually don't do taxes) and do joint marketing (education-based meetings on minimizing taxes, increasing business cash flow, etc.), partner with a legal firm and do joint marketing, their own meeting titled "How to read your business financial statements like a CPA" or "10 ways to get more cash flow out of your business". I have a long list on this topic so connect and I am happy to share.

All 3 options. That way the users can choose which is more convenient to them.

Do in-depth competition research. Find people doing exactly what you do and call/email and ask for pricing. Make sure you have exact specs for the "job" mapped out and use the same exact details for everyone you call. If you can't find anyone at all who does what you want to do you should dig deep and find out why nobody does it. There are probably good reasons.

The best way to work around something like this is to map out the long-term strategy in phases. Build out a brief project map that outlines what they will receive within the 1-3 month period, the 4-7 month and the 8-12 month period. Set micro objectives for each period and this will give the client a bit more confidence in the short-term plans as well as the long. The key thing to remember here is that the client will often be worried about being tied into a contract that doesn't deliver results. As a result, you need to show why you need the time that you do. One thing that I often throw in is an extra incentive for longer contract lengths - for example, an extra PR/content campaign or some paid advertising extras. Try to assure them of some shorter term results that you can obtain as 'quick wins' and build their confidence this way - the major targets will always be longer term but if you can demonstrate that there will be progress between then they will be a lot more receptive.