| SMARTTAX, LLC | 
                        L03000000730 | 
                        INACT | 
                    
                    
                        | SMART TAX, LLC | 
                        L09000052582 | 
                        Active | 
                    
                    
                        | SMART TAX COMPANY | 
                        W21000127703 | 
                        Active | 
                    
                    
                        | SMART TAX & ACCOUNTING LLC | 
                        L19000017908 | 
                        Active | 
                    
                    
                        | SMART TAX & ACCOUNTING SERVICES INC | 
                        P25000006795 | 
                        Active | 
                    
                    
                        | SMART TAX AD OF FLORIDA, LLC | 
                        L10000129806 | 
                        INACT | 
                    
                    
                        | SMART TAX & BUSINESS SOLUTIONS, INC. | 
                        P18000009322 | 
                        INACT | 
                    
                    
                        | SMART TAX CENTS, INC. | 
                        P15000047382 | 
                        INACT | 
                    
                    
                        | SMART TAX CONSULTING SERVICES, LLC | 
                        L17000251714 | 
                        INACT | 
                    
                    
                        | SMART TAXES02, LLC | 
                        L18000143892 | 
                        Active | 
                    
                    
                        | SMART TAX & FINANCE LLC | 
                        L19000215652 | 
                        INACT | 
                    
                    
                        | SMART TAX AND FINANCE  DELAND LLC | 
                        L20000252561 | 
                        INACT | 
                    
                    
                        | SMART TAX & FINANCE KISSIMMEE LLC | 
                        L20000292782 | 
                        NAME HS | 
                    
                    
                        | SMART TAX GROUP LLC | 
                        L24000500158 | 
                        Active | 
                    
                    
                        | SMART TAX HOLDINGS LLC | 
                        L09000064852 | 
                        INACT | 
                    
                    
                        | SMART TAXI LLC | 
                        L14000008508 | 
                        INACT | 
                    
                    
                        | SMART TAX & INSURANCE SOLUTIONS LLC | 
                        L25000145839 | 
                        Active | 
                    
                    
                        | SMART TAX LATIN LLC | 
                        L21000182725 | 
                        Active | 
                    
                    
                        | SMART TAX AND MULTISERVICES, LLC | 
                        L12000150875 | 
                        INACT | 
                    
                    
                        | SMARTTAX MULTI SERVICES, LLC | 
                        L17000241799 | 
                        INACT |