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A friend of mine (Carl) helped me build this lure turner/dryer. Actually, I helped design it and he built it. I wanted it to be multi-purpose, something that could dry lures and jigs. We were looking at other turners on that Interweb thingy, when we (Carl) came up with the idea to use a spring fitted into a beveled area on one of the wheels. It was a good idea and it works well. It's whisper quite and runs smoothly. Carl took lots of pictures while making and incorporated those with his notes on how he built it a PDF file. It's too large to post here, but I would be happy to email to any who would like a copy.

Was it a plastic or wood bait?

Entrepeneur, the best thing to do, instead of asking advice here, is to contact your local IRS. Explain to them that you did not have knowledge of the Federal Excise Tax and that you would like to get things straight. I had to do something very similar to this, they are not as ruthless as some people make them sound, especially if you are trying to be honest. It is those people that are trying to be dishonest that they have no mercy on. Explain your age and your situation in detail and ask for their help. Our IRS agent actually drove 50 miles, spent a couple of hours with us, helped us build the excise tax into our pricing and explained in detail the things that we needed to do to stay out of trouble. It was as simple as that. If you keep your books up and file your taxes regularly, and pay them on time, then really your only need for a CPA is when it comes time to do your taxes for income tax purposes at the end of the year. Most charge from $300-$500. The IRS services are free, just be honest and upfront and request help. You will be surprised at how nice these folks are. If you don't keep your books up, and you don't pay on time, don't be surprised how nasty these folks can be. Bottom line, is stay current with your bookkeeping.