Tax Planning and Consulting is optimizing taxes, entity selection, tax implications of selling a business, restructuring a business for tax purposes, SPA/APA reviews, one-off projects, due diligence, etc. Tax Compliance is one-off preparation/filing of state/federal tax returns. Other is anything else that would not fall into one of the other categories. Even if a contact is interested in a subscription, if they have a specific project at hand (such as selling a business), you would likely choose tax planning and consulting.