| CERTIFIED TAX EXPERTS, INC. | AMERICA'S TAX PROFESSIONALS, LP LTD | A05000002235 | 
                    
                        | CERTIFIED TAX EXPERTS, INC. | AMERICA'S TAX PROFESSIONALS, LP LTD | A05000002235 | 
                    
                        | CERTIFIED TAX EXPERTS, INC | 17563 CHERRY RIDGE LANE, LLC | L06000067226 | 
                    
                        | CERTIFIED TAX EXPERTS, INC | 472 NE 21ST COURT, LLC | L06000067233 | 
                    
                        | CERTIFIED TAX EXPERTS, INC | 5201 SW 24TH STREET. LLC | L06000067235 | 
                    
                        | CERTIFIED TAX EXPERTS, INC | 2475 NW 98TH LANE LLC | L06000067240 | 
                    
                        | CERTIFIED TAX EXPERTS, INC | IT SUPPORT, LLC | L06000074642 | 
                    
                        | CERTIFIED TAX EXPERTS, INC. | 445 CHARTLEY CT., LLC | L07000098807 | 
                    
                        | CERTIFIED TAX EXPERTS, INC. | 6219 CLARK CIRCLE, LLC | L07000098854 | 
                    
                        | CERTIFIED TAX EXPERTS, INC. | 5805 PAUMA, LLC | L07000099753 | 
                    
                        | CERTIFIED TAX EXPERTS, INC. | 2053 SUNNYSIDE PL., LLC. | L07000099763 | 
                    
                        | CERTIFIED TAX EXPERTS, INC. | 5808 MADEIRA CT., LLC | L07000099776 | 
                    
                        | CERTIFIED TAX EXPERTS, INC. | 4230 ARCADIA AVENUE, LLC | L07000115495 | 
                    
                        | CERTIFIED TAX EXPERTS, INC. | 721 SW 11TH  AVENUE, LLC | L07000115516 | 
                    
                        | CERTIFIED TAX EXPERTS, INC. | G INTEGRATED, LLC | L11000048713 | 
                    
                        | CERTIFIED TAX EXPERTS INC | WESTY FLOORING LLC | L12000104409 | 
                    
                        | CERTIFIED TAX EXPERTS, INC | AMERICAN BEAUTY LLC | L13000072786 | 
                    
                        | CERTIFIED TAX EXPERTS, INC | THE SIGN SAVERS TOO LIMITED LIABILTY COMPANY | L14000118191 | 
                    
                        | CERTIFIED TAX EXPERTS, INC. | MAKE A DREAM COME TRUE FOUNDATION, INC | N04000011543 | 
                    
                        | CERTIFIED TAX EXPERTS INC | LET'S BE HEROES FOUNDATION INC. | N12000005195 |