UP-FRONT PAYMENT You can pay up front money by  1. Cash : We accpet cash payment without delay transmit your return by electronic.  ( Most of 99 % of my customer don't have cash to pay up-front , so they don't choose this kind of payment )   2. Check : We accept check payment but it could delay transmit your return by electronic .  We will transmit your return when your check is clear ( Take 1 -2 weeks to clear).  There was some bounced check before and we were very difficultly to collect tax preparation fee.	NO UP-FRONT PAYMENT   That mean you don't have to pay up-front.  You use your tax refund to pay for your tax praparation (Le's Office).  99% customer choose this option payment because it is convenience, easy, no need money out of their pocket, save time (go to the bank to withdraw money) . However, when you choose this option payment, you have to pay extra money for the Bank and Transmitter Software Company.    Here is amount will reduct out of your refund and you can pick up the check at Le's Office :   a) Le's Office Tax Preparation fee b) Bank Fee c) Transmit Fee