Frank sat at his desk keying in numbers into his computer. It was 8:00 in the morning on April 15th, and he was exhausted. He hadn't been home in 3 days and the only sleep he has had in that time span was 30-minute catnaps here and there. Frank was a CPA (certified public accountant) and a CFP (certified financial planner), with a very successful tax and consulting practice specializing in divorce. He found that niche by accident, in that he helped a friend maneuver through the legal property valuation quagmire, resulting in a huge property settlement savings and resolving all the ensuing tax problems. His clients' attorney referred him new clients, as did the opposing lawyer, and his business took off.
Most of his friends thought that by having a lot of separated or divorced clients that his sex life would be one worthy of envy, with all those lonely women. In actuality, it was just the opposite. Most of the women he dealt with, as first time clients, were recently burned in some way by men and were pretty bitter toward the entire group. Those that he had for a long time were more interested in their financial well being than anything else. Frank wasn't that concerned with hitting on his clients either, since getting his rocks off was not worth the complications that could result.
This tax return was his last one to be completed. He would extend all the others since they didn't provide him with their tax information until recently. They'd get over it, he thought. He just couldn't get them done and meet with all the clients he had scheduled for today to go over their returns. He clicked on the 'print' icon and sat back to rest as the pages spewed out of his printer. He closed his eyes and thought about the next week he was taking off to spend at his lake house, fishing, sailing and mostly sleeping in his hammock under the big shade trees.
He assembled the return and put it in the pile with all the others, when he heard the door open to the office suite. This was his first year in this suite, and realized that he needed to hire a full time receptionist / office manager rather than use the temp agency. By the time he got one trained and up to speed, they would move on and he was back to square one. And so the last day of tax season was underway.
His meetings with the clients that were due refunds went smoothly. The clients that owed money were a little more difficult. Frank called these meetings the 'shoot the messenger' meetings because they all felt that it was his fault they owed tax rather than the fact that they either did some bonehead transaction without consulting him or, heaven forbid, they had a good year and made a lot of money. Explaining the reasons to them always took extra time, which of course, he billed them for.
The last meeting of the day was for the people he had finished that morning. They were two women who formed a partnership to operate a small beauty salon, complete with a masseuse. Leah was the primary contact as she contributed most of the start up money. She was a tiny woman, standing five foot nothing, in her mid-forties with a dynamite figure. Her specialty was giving the massages, which enabled her to retain a toned hour glass build, but would step in and do hair if needed. Ann, her partner, was in her early thirties. She was pretty, but was so shy and demure; getting to know her was difficult. She was quite taller than Leah at 5'8", with straight jet-black hair and the biggest blue eyes that, if she would look you in the eye, could mesmerize you. Her figure was fit, but you could tell she was always fighting a weight problem. Ann was the hair stylist, and had attracted quite a following.
Ann divorced her husband of 3 years about a year previous. The particulars were never given, but she hinted that he was 'too physical' with her. It got so bad during her separation period that she had to get a restraining order to prevent him from coming near her. He ignored it and made the mistake of barging in on her while she was entertaining an off-duty policeman. He's in jail on a myriad of charges for the next 7 years.
Leah's divorce was amicable. They decided that they just couldn't live with each other. She and her ex were both reared in a strict environment and married young for the primary reason so they could have sex. They were taught that you didn't have sex until after the "I do's". She said that she has since rebelled and found men to be quite enjoyable as long as they lived elsewhere.
Their tax return was anything but straightforward, and as such, Frank had to bill them accordingly. After explaining to them what everything meant and why they owed the government that amount of money, he presented them with the invoice. He always waited until the end of the meeting for two reasons, one is that they tended to focus on what they owed him rather than what he was telling them and, two, the meeting was over and they would be leaving soon.
He handed them their statements and was relieved they didn't put up a stink. They merely looked at each other, then Frank, then each other again, and nodded.
"We appreciate your getting our taxes done so quickly and helping us understand what our situation is…but, well, our cash flow is pretty limited right now, and with our taxes due, we don't have the money to pay your bill.
"I see." He paused a second, then asked, "When do you think you will have the cash?"
Ann piped in, "We're not sure. It's been slow since the spring break rush. Can you work with us?"
Frank not in the mood to be an asshole and he did like these ladies as clients, said, "I think so. What did you have in mind?"
Leah replied, "Would you be open to a barter system?"
Rubbing his hand over his short hair, "I don't have much need for a hair stylist, if you haven't noticed."
"What about some massages? After a busy few months, you must be wound as tight as a clock."
"You know, I've never had a massage before. I guess the idea of some guy rubbing his hands over my body just didn't appeal to me."
Ann teased, "She's not 'some guy', if you haven't noticed."
Frank laughed, "Yes that is true. Well, I am going away tomorrow for a week so when would you be able to fit me in?"
"Why not tonight? Get yourself relaxed and rejuvenated before you go so you're not spending the first few days trying to achieve what I can do for you in an hour. Just come by the shop when you're done here."
"Actually, you two are my last appointment. I'll tell you what, let me just clean up some here and I'll be by in about 30 minutes. Ok?"
They all agreed and the ladies left the office. Frank stood by his window, looking out at nothing in particular, and thinking about what it would be like to have Leah's hands rubbing his body. At that moment, he saw them walking across the parking lot and he watched their asses sway with each step. Nice, very nice, was his last thought as he turned his attention to getting his office cleaned up.
The two women talked as they exited the building. Ann turned to Leah, "How many massages do you think you'll have to give him before we're even?"
"If I have my way, we'll be getting all the tax and accounting work we need, without spending a penny. You remember that conversation we had about him before? You follow my lead and he'll be like putty in our hands."
Both of them had noticed his eyes wander from their faces and knew he found them attractive. They rode back to their shop in silence but with slight mischievous grins on their faces and thoughts of how they could turn his appreciation for them to their favor.
As Frank neared the salon door, he observed that the glass on the storefront was tinted, so much so that a person walking by would not be able to see inside at all. He figured that this was so the customers would not have passersby gawking at them while they had their hair done and that people would have to come inside to see if they were busy, giving them a chance to make some type of sale.
They greeted him with toothy smiles. Frank noticed that they had both changed cloths. Leah had put on a tight tank top t-shirt that made it clearly evident that she did not have a bra on and a pair of 'Daisy Duke' shorts that would have embarrassed even Uncle Jessie. Her hair was pulled back into a ponytail and was walking around in her bare feet. He knew she liked to wear provocative clothing and assumed this was just her working outfit. He did wonder how he would be able to relax though. Ann had donned shorts as well, but they were no where near as short as Leah's. She too had on a tank t-shirt, but hers was a pale blue and the outline of a bra was unmistakable.
Leah escorted him into her little room in the back of the store. She took his arm and held it close to her body, 'accidentally' pressing her tits into his arm. She handed him a towel and told him to undress completely, wrap the towel around his waist and lay down on the massage table face down. She closed the door and he could hear mumbling from the other side, but couldn't understand what was said.
Leah went over to where Ann was sweeping up and said in a hushed voice, "Are you ready for this?"
"I think so." Ann was a bit hesitant.
"Ok. When you hear my signal, you come in and catch us. Do the indignant act and we'll have him."
"I got it. Are you sure this is going to work? I mean…."
"Don't worry, it'll work. Just do what I told you."