IN THE OLDEN DAYS,

before I acquired a house, kids and other itemized deductions, April 15 or the first weekday thereafter wasn't just a filing deadline, it was tax-preparation day.

But that carefree era ended a few years ago, just about the time life saddled me with a mortgage, miscellaneous spousal earnings, a pretax account for child care and the challenge of appeasing revenue agents in two states.

So for the last two years, I've dutifully driven my W-2's to a not-quite-nearby H&R Block storefront, where I'd wait 15 minutes for a 20-minute interview with an elderly accountant.

He wore an invariably pained look (though perhaps it was just fatigue) and took issue with some of the record-keeping on my payroll forms, but a week later would reliably produce three professional-looking returns (two state and one federal) for the low, low price of $323.

The fee included an automated tax analysis complete with money-saving tips for next year, and since they weren't brought up before my return was prepared, that's all they were. The tax preparer asked few questions and volunteered nothing of consequence. It was very clear that my money was buying little more than competent form-filling. But, hey, at least I was never offered an Express IRA.

This year, I've replaced the grumpy H&R guy with a winsome, Asian-looking model, and I couldn't be more pleased about this trade. She's a flash animation used to introduce Intuit's Personal Pro online tax-preparation service (somewhat confusingly referred to as "TurboTax Ultimate" on the TurboTax homepage

The confusion ends with the double name, because the online questionnaire used to enter one's figures is very straightforward, and Intuit's tax advisers are often (but not always) standing by in an online chat window available on every page.

Completed questionnaires lead to a telephone interview with one of the advisers, who then prepares the return for online review. My adviser called exactly at the appointed evening hour and was both unrushed and helpful, answering several questions and suggesting a money-saving change. The entire process from the filling out of the online questionnaire to the review of the finished returns in the Acrobat format and e-filing took nine days. Total cost: $99.95 for a state return and a federal one with Schedules A and C, in addition to a capital gain. (The price is going up to $99.95 for the federal return alone as of this evening.)

My tax adviser seemed to be based in Phoenix, Ariz., which was a surprise because the price would have been right even for help from Bangalore. For that same lonesome C-note, Intuit pledges to represent its clients in any IRS audit.

I'm not sure how Intuit can make money on the service at the current price, but I do know that if it offers it for any length of time, H&R Block is toast. Block offers a similar service online for $110. But this is a battle it cannot win, not while it's paying rent on all those storefronts.

Perhaps that's why the stock is languishing near a two-year low. With rivals like Intuit and Jackson Hewitt Tax Service on the march, Block has bigger problems than Eliot Spitzer.