Looking for partner or association; buy-out in 3-4 years.

Sole proprietor in Clackamas, Oregon looking for partner but would like to start out as an association leading to buy-out of current owner. Prefer a candidate with a small existing client base and tax expertise. Owner wants to retire in 3-4 years. Owner buy-out will come from firm's cash flow - no initial investment required; 4-6 year loan term, so that a young, start-up practitioner can afford it. Firm's current business is primarily write-up work with some compilations, but no reviews, and no audits. Also does payroll and personal & corporate tax work. Business is focusing on doing more high-end tax work. Firm upgraded its computer network system in early 2005. Office is working on becoming "almost" paper less.