| E TAX FINANCIAL LLC | 
                        L12000001578 | 
                        INACT | 
                    
                    
                        | E. TAX FINANCIAL SERVICES INC | 
                        P08000062030 | 
                        INACT | 
                    
                    
                        | ETAXI, INC. | 
                        P08000079125 | 
                        INACT | 
                    
                    
                        | ETAXI INDIA, LLC | 
                        L17000120449 | 
                        INACT | 
                    
                    
                        | E TAX INTERNATIONAL, INC. | 
                        P09000062778 | 
                        INACT | 
                    
                    
                        | E-TAX MULTI-SERVICES LLC | 
                        L15000113717 | 
                        INACT | 
                    
                    
                        | ETAX NATION INC | 
                        P23000042525 | 
                        INACT/UA | 
                    
                    
                        | E- TAX OSCEOLA, INC | 
                        P15000093002 | 
                        Active | 
                    
                    
                        | ETAX PLUS LLC | 
                        L18000063638 | 
                        Active | 
                    
                    
                        | E-TAX PLUS, INC | 
                        P09000089853 | 
                        INACT | 
                    
                    
                        | E-TAX POINCIANA, LLC. | 
                        L16000153030 | 
                        Active | 
                    
                    
                        | ETAX PRO, INC. | 
                        P10000057715 | 
                        Active | 
                    
                    
                        | E-TAX PROFESSIONAL SERVICES CORP | 
                        P15000102443 | 
                        Active | 
                    
                    
                        | ETAXREFUND, LLC | 
                        L16000093668 | 
                        Active | 
                    
                    
                        | ETAXSENSE LLC | 
                        L24000484259 | 
                        INACT/UA | 
                    
                    
                        | E TAX SERVICE, INC. | 
                        P99000070441 | 
                        INACT | 
                    
                    
                        | E-TAX SERVICES GROUP LLC | 
                        L20000298993 | 
                        INACT | 
                    
                    
                        | E-TAX SOFTWARE LLC | 
                        L15000158951 | 
                        Active | 
                    
                    
                        | ETAX SOFTWARE GROUP LLC | 
                        L18000276819 | 
                        Active | 
                    
                    
                        | E TAX SOLUTIONS CORP | 
                        P21000102650 | 
                        Active |