Acceptance Agents Outside of the U.S.

Canada
Peter Simpson CA, Chartered Accountant	330, 1201 - 5th Street S.W., Calgary, Alberta, Canada T2R 0Y6
Lorraine A. Kellogg Professional Corporation	298 Grand Meadow Crescent, Edmonton, Alberta T6L 1X2, Canada
Gardiner Karbani Audy + Partners, Chartered Accountants	4107 - 99 Street, Edmonton, Alberta T6E 3N4, Canada
Brown Smith Owen, Chartered Accountants	4921 - 47th Street, Red Deer, Alberta T4N 1R4, Canada
Cinnamon Jang Willoughby & Company	900-4720 Kingsway, Burnaby, BC V5H 4N2, Canada
Geoff Yule & Associates Inc.	#4-615 Columbia Avenue, Castlegar, B.C. V1N 1G9, Canada
Martin Douglas Lindsay, AmeriTax Consulting	1305 Langara Drive, Nanaimo, B.C. V9R 6A8, Canada
Green, Horwood, Munro & Tuckey	300-1006 Fort Street, Victoria, B.C. V8V 3K4, Canada
Powell, Jones Chartered Accountants	121 Anne Street South, Barrie, Ontario L4N 7B6, Canada
Chrysler Shillington & Co.- Chartered Accountants	36 Fourth Street, PO Box 212, Chatham, Ontario N7M 5K3, Canada
Goldband & Goldberg, LLP, Chartered Accountants	15 Coldwater Road, Don Mills, Ontario M3B 1Y8, Canada
Duffy, Allain & Rutten, Chartered Accountants	908 The East Mall, Etobicoke, Ontario M9B 6K2, Canada
BDO Dunwoody, Chartered Accountants	PO Box 358, 165 Kent Steet West, Lindsay, Ontario K9V 4S3, Canada
Johnston Benson Inkster & Brighton, Chartered Accountants	362 Dufferin Avenue, London Ontario N6B 1Z4, Canada
David G. Ruttan, C. A.	201-317 Renfrew Drive, Markham, Ontario L3R 9S8, Canada
Keith Alexander Doxsee	Suite 201, 53 Village Centre Place, Mississauga, Ontario L4Z 1V9, Canada
Lance Lunetta, US Tax Services	4 Avonmore Crescent, Nepean, Ontario K2G 6J7, Canada
Philip E. Smith, Weisbrod Smith	312 Dolomite Drive, Suite 209, North York, Ontario M3J 2N2, Canada
Mintz & Partners	1446 Don Mills Rd, Suite 100, North York, Ontario M3B 3N6, Canada
Bazar McBean Chartered Accountants	Randall Court, 257 Randall Street, Oakville, Ontario L6J 1P8, Canada
KPMG-Toronto	Suite 3300, Commerce Court West, P.O. Box 31, Stn Commerce Court, Toronto, ON M51 1B2, Canada
Andrikopoulos & Associate, C.A.'s	The Simpson Tower, 2900-401 Bay Street, Post Office Box 100, Toronto, Ontario M5H 2Y4, Canada
Lippman Leebosh April	1 Westmont Square, Suite 1001, Montreal, Quebec H3Z 2P9, Canada
I. Rivelis & Co., Chartered Accountants	3285 Cavendish Blvd., Suite 310, Montreal, Quebec H4B 2L9, Canada
Appel and Partners	1 Westmount Square, Suite 900, Montreal, Quebec H3Z 2P9, Canada
Fauteux Bruno Bussiere Leewarden, CA	1100 Cremazie Blvd. East Suite 805, Montreal, Quebec H2P 2X2, Canada
Brent Melvin Johnson, CGA Ltd., Johnson Wilson & Associates	P.O. Box 1889, 123 W. Second Avenue, Qualicum Beach, B.C. V9K 1T5, Canada
Webb Bookkeeping and Accounting Service	112 March Street, Sault Ste. Marie, Ontario P6A 2Z3, Canada
Herman Kornatz, Data One	10901 Inwood Rd. RR# 3, Sidney, B.C. V8L 5H9, Canada
Chester W. Kruzsely, Junction Income Tax and Accounting Services	10 Heintzman Street, Toronto, Ontario M6P 2J6, Canada
International Tax Services Group, Inc.	Suite 1301-5001 Yonge Street, North York, Ontario M2N 6P6, Canada
Cross Border Tax Services Ltd.	30 St Clair Avenue West, Suite 400, Toronto, Ontario M4V 3A1, Canada
Koster, Spinks & Koster	4 Glengrove Avenue West, Toronto, Ontario M4R 1N4, Canada
Joel Kenneth Laska, The U.S. Tax Consultants, Ltd.	162 Cumberland Street, Suite 222, Toronto, Ontario M5R 3N5, Canada
Rita H. Sangster	5106-2829 Arbutus Road, Victoria, B.C. V8N 5X5, Canada
Kotler van den Brink & Company	#42-1480 Foster Street, White Rock, B.C. V4B 3X7, Canada
Ferrera Income Tax and Bookkeeping Services, Ltd.	371 Wyandotte Street West, Windsor, Ontario N9A 5X3, Canada
Gail Chene, Chene & Associates	2520 Ouellette Avenue, Windsor, Ontario NBX 1L7, Canada
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Germany
Roxanna R. Ness	Katterbach 2, 91522 Ansbach, Germany 09802-7554
Clifton C. Casey	Katharinenstrasse 12, 10711 Berlin, Germany
Marianne Denney	Spitalweg 3, D-86391 Deuringen, Germany
Michael Ellis Denney	Spitalweg 3, D-86391 Deuringen, Germany
Shyril M. Hempel, H&R Block Int'l Grafenwohr, Hohenfels & Vilseck	Alte Amberger Str 52, 92655 Grafenwoehr, Germany
Earl F. Clemons Jr., H&R Block Int'l Hanau	Aschaffenburgerstrasse, 663457 Hanau, Germany
Dr. Thomas R. Schad	23566 Lubeck, Jurgen-Wullenwebertrabe 16, Germany
Integra Treuhandgesellschaft mbH Steuerberatungsgesellschaft	Innere Wiener Str. 17, D-81667 Munchen, Germany

Hong Kong
KPMG	8th Floor, Prince's Building, 10 Chater Road, Central, Hong Kong

Israel
Philip Stein & Associates Ltd.	P.O. Box 23376 Jerusalem, 91233, Israel

Italy
Vincent P. Gambino, Tax Accountant	Via Sistina 48, Int.5, 00187 Rome, Italy

Japan
KPMG Peat Marwick K.K.	SKF Building, 9-1, Shiba-Daimon 1-chome, Minato-Ku, Tokyo 105-0012, Japan
Showa Ota Ernst & Young	Hitotsubashi Building, 2-6-3 Hitotsubashi, Chiyoda-ku, Tokyo 101, Japan

Philipines
Jim Boyd Foundation	1925 McArthur Highway, Balibago, Angeles City, Philippines 2009

Venezuela
Tina J. Stamos, Stamos Otero & Asociados Consultores	Edificio Garden Plaza, Apto 8A, Avenida Los Samanes, La Florida Sur, Caracas 1050, Venezuela
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U.S. Acceptance Agents by State (Alphabetically by City)

Alabama
Krystle Information, LLC; d/b/a Jackson Hewitt Tax Service	615 Ninth Avenue, North Bessemer, AL 35020

Arizona
Thomas I. Wright	530 9th Street, Douglas, AZ 85607
Scott Rulon d/b/a Jackson Hewitt Tax Service	4326 W. Bell Road #2, Phoenix, AZ 85308
Timothy A. Steger, H&R Block Tax Services, Inc.	7342 W. Indian School Road, Phoenix, AZ 85033
Roger L. Wilson	2929 East Camelback Road, Suite 218, Phoenix AZ 85029
Todd W. Skinner	4500 S. Lakeshore Drive, Suite 495, Tempe, AZ 85282
Red Cent, Inc., Jackson Hewitt Tax Service	3124 South Mill Avenue, Tempe, AZ 85282
Griselda Garcia, Tax & Business Services	538 W. Utah St., Tucson, AZ 85706
Miguel M. Guzman	2320 S 10th Ave., Tucson, AZ 85713
Ralph C. Banuelos	3252 W Via Campana De Oro, Tucson, AZ 85745

California
Harkirat S. Randhawa & Amarjeet K. Randhawa PTR, Jackson Hewitt Tax Service	13439 Osborne Street, Unit #3, Arleta, CA 91331
David W. Smith, H&R Block Tax Services, Inc.	920 Chester Avenue, Bakersfield, CA 93301
Leslie W. Geiger, H&R Block	42173 1/2 H Big Bear Blvd, Big Bear Lake, CA 92315
Christine J. Prather, Chris' Income Tax & Bookkeeping	11515 Cedar Avenue Suite A, Bloomington, CA 92316
Birgit G. Klockmann, H&R Block	141 South 6th Street, Brawley, CA 92227
DAHR Financial Services, Inc.; d/b/a Jackson Hewitt Tax Service	7903 A Knott Avenue, Buena Park, CA 90620
Alan I. Meyer, H&R Block	22 East Seventh Street, Calexico, CA 92231
Irene M. Werner, H&R Block Tax Services, Inc.	21522 Sherman Way, Canoga Park, CA 91303
Ashu Sood, Sood Tax Services	10524 Variel Avenue, Chatsworth, CA 91311
George A. Reckers, Jackson Hewitt Tax Service	1090 Third Avenue #2, Chula Vista, CA 91911
Gregorio E. Morales	1335 4th Street, Coachella, CA 92236
Thomas M. Nist, H&R Block Tax Services, Inc.	1220 E. Washington, Colton, CA 92324
Margarito Puga, Puga's Income Tax & Notary Services	545 S. Corona Mall, Corona, CA 91719
Ricardo V. Rivas, ABC Business Services	1307 W 6th Street, Suite 119B, Corona, CA 91720
Patricia Diaz, H&R Block Tax Services, Inc.	533 North Azusa Avenue, Covina, CA 91722
John Sprague, H&R Block Tax Services, Inc.	5500 Sepulveda Boulevard, Culver City, CA 90230
Ruiz Enterprises	1018 Main Street, Delano, CA 93215
Socorro F. Trevizo, Socorro's Clerical Service	813 Ellington Street, Delano, CA 93215
Susan Crozier, H&R Block Tax Services, Inc.	315 W. Main Street, El Cajon, CA 92020
Hutchinson and Bloodgood	1221 State Street, El Centro, CA 92243
Reza Azizi, EA; Excel Accounting Services	16661 Ventura Blvd., Suite 811, Encino CA 91436
Jacqueline Marazzi	1121 East Ohio Avenue, Escondido, CA 92025
Evo M. Lourenzo	430 Main Street, PO Box 308, Ferndale, CA 95536-0308
Ralph L. Castro, Ralph Castro and Associates	2641 Fresno Street, Fresno, CA 93721
Sam R. Beik	12534 Valley View Street, Garden Grove, CA 92645
Woo, Edwards & Paredes, LLP	12344 Harbor Blvd., Garden Grove, CA 92840
Omega-C-Tau, Inc., d/b/a ADTECH Tax Service	25125-D Santa Clara St., Haywood CA 94544
Jaime Jerugim	1607 North El Centro Avenue, Suite 12, Hollywood, CA 90028-6430
David G. Margolis	17421 Encino Circle, Huntington Beach, CA 92647-6137
Bookkeeping Plus, Inc.	7314 Pacific Blvd., Huntington Park, CA 90255
ECSA Group	7208 Pacific Boulevard, Suite 202, Huntington Park, CA 90255
Brian Ringler and Associates	7700 Irvine Center Drive, Suite 870, Irvine, CA 92618
Mary Jo Tye, H&R Block Tax Services, Inc.	4330 Barranca Parkway, Irvine CA 92604
Thomas W. Moffit, The TM Company of California	7777 Fay Avenue, Suite 190, La Jolla, CA 92037
Patricia Truesdall, H&R Block Tax Services, Inc.	2708 E. Del Amo Bl., Lakewood, CA 90712
Phyllis FeigerGray, H&R Block Tax Services, Inc.	1314 West Avenue I, Lancaster, CA 93534
Jose R. Cornejo, JRC Services	16318 Hawthorne Blvd, Lawndale, CA 90260
Ana M. Maya, Servicios Maya	433-B North H Street, Lompoc, CA 93436
F & S General Business Company	c/o Susana Valdez, 2527 Pacific Ave, Long Beach, CA 90806-3033
Jerri L. Bonnstetter, Advantage Associates	3502 Katella Ave, Suite 207, Los Alamitos, CA 90720
Petra Business Services	230 East 30th Street, Los Angeles, CA 90011
Eileen Brown, H&R Block Tax Services, Inc.	514 South Western Avenue, Los Angeles, CA 90020
Arnold Hansen, Eagle Income Tax	11966 Washington Place, Los Angeles, CA 90066
Carlos E. Zozula	1566 Sunset Blvd., Los Angeles, CA 90026
HMB Financial Services, Hector Manuel Bautista	2546 W 7th Street, Los Angeles, CA 90057-3802
Gloria Manzano, H&R Block	104 Sherwood Avenue, McFarland, CA 93250
Jose A. Rosas, Telecraft Tax Service	10856 Wolcott Place, Mission Hills, CA 91345
Retha M. Vallette, H&R Block	24481 Alicia Parkway, Mission Viejo, CA 92691
Maria T. Woolridge	1334 Ridgestone Court, Livermore CA 94550
Cesar Carrasco, City Tax	117 E 8th Street, National City, CA 91950
Jeanne Hermanson, H&R Block Tax Services, Inc.	2129 Highland Avenue, National City, CA 91950
Edeler I. Cuadra, Hernandez Income Tax Service	12216 Victory Blvd., North Hollywood, CA 91606
John Alexander Alba, Alba Rapid Tax & Services	15700 So. Pioneer Blvd, Norwalk, CA 90650
Margaret L. Parker, H&R Block Tax Services Inc.	14410 Pioneer Boulevard, Norwalk, CA 90650
Jiann-Pying Soon, CPA	15700 Belshire Avenue #20, Norwalk, CA 90650
James M. Ong	701 Franklin Street, Oakland, CA 94607-3977
Jerry Roger Beauchamp, Beauchamp Tax Service	3772 Mission Avenue, Suite P, Oceanside, CA 92054
F. M. France, H&R Block Tax Services, Inc.	1829 S. Coast Highway, Oceanside, CA 92054
Phillip O. Perez, Perez Tax & Bookkeeping Service	1911 S. Holly Avenue, Ontario, CA 91762
Jean Royer, H&R Block Tax Services, Inc.	2383 N. Oxnard Blvd., Oxnard, CA 93030
Jerry B. Morgan, H&R Block Tax Services, Inc.	611 S. Palm Canyon Drive, #201, Palm Springs, CA 92264
Jadefield Partnership	4237 Pomona Avenue, Palo Alto, CA 94306
Michael B. Noll	1000 E. Walnut Street, Suite 112, Pasadena, CA 91106
John C. Dudek, H&R Block Tax Services, Inc.	953 East Colorado Blvd., Pasadena, CA 91106
Marcia A. Islas, MI Income Tax Service	192 Atlantic Ave, Pittsburg, CA 94565
Jose Iran Blanco, Leap Year Accounting Firm	2706 Artesia Blvd., Suite B, Redondo Beach, CA 90278
Martinez & Walker	2950 Middlefield Rd Suite C, Redwood City, CA 94063
Richard B. Odemar	18334 Sherman Way, Reseda, CA 91335-4424
Dale Edward Sawyer, H&R Block Tax Services, Inc.	6545 De Anza Avenue, Riverside, CA 92506
Jesus Velasco, Velasco Enterprises	10407 Arlington Avenue, Suite A, Riverside, CA 92505
Hazen Tax Service LLC, d/b/a Jackson Hewitt Tax Service	210 Arlington Avenue, Riverside, CA 92504
Holly Gunnette EA, Inc., The Financial Clinic	9240 Limonite Avenue, Riverside CA 92509
Bill R. Lawver	1624 Santa Clara Dr., Suite 250, Roseville CA 95661
Terry L. Mitchell, H&R Block Tax Services, Inc.	9484 Black Mountain Road #E, San Diego, CA 92126
Ralph Costas, Tax and Financial Services	4044 Santa Nella Place, San Diego, CA 92130
Robert J. Naugles, H&R Block Tax Services, Inc.	4243 El Cajon Boulevard, San Diego, CA 92105-1209
Frank S. Garcia	2811 Paxton Ct., San Diego, CA 92154
Maria E. Del Rio, Maria's Bookkeeping & Tax Service	3042 Ocean View Blvd., San Diego, CA 92113-1431
Seifer, Murken, Despina & James, A Law Corporation	2135 Lombard Street, San Francisco, CA 94123
Guadalupe Villanueva	333 E. San Isidro Blvd., San Isidro, CA 92173
William Ward Glass, Islas Tax Service	31876 Del Obispo, Suite 5, San Juan Capistrano, CA 92675
Richardo R. Garibay	828 N. Bristol St. #103, Santa Ana, CA 92703
Vickie J. Fortner, H&R Block Tax Services, Inc.	1954-A S. Broadway, Santa Maria, CA 93454
Jay H. Ruby, Action Income Tax Office	2018 Pico Boulevard, Santa Monica, CA 90405
Gustavo Ramirez, Gustavo Ramirez Income Tax	965 E Main Street, Santa Paula, CA 93060
Rose C. Kane, Kane Tax and Bookkeeping Service	8835 Cherry Hills Rd, Santee, CA 92071-2433
Lucy Mendez, Lucy Business Services	10332 Washington Avenue, South Gate, CA 90280
Pedro Montes de Oca	8175 Seville Avenue, South Gate, CA 90280
Maritsa Moya, Moya-Gomez & Associates	2511 Coronado Avenue, Suite F, South San Diego, CA 92154
H&R Block Tax Services, Inc.	12807 Beach Blvd., Stanton, CA 90680
Jose Cuevas Morales, Tax Express	1428 S. El Dorado Street, Stockton, CA 95206
Vanessa Hastings, H&R Tax Systems, Inc.	8305 Laurel Canyon Boulevard, Sun Valley CA 91352
Rose Marie Aguirre	13046 Glenoaks Blvd., Sylmar, CA 91342
Urline N. Tabor, Simms Tax Services	3185 E. Thousand Oaks Blvd., Thousand Oaks, CA 91362
Sharon K. McCann, H&R Block Tax Services, Inc.	18573 Hawthorne Blvd., Torrance, CA 90504
The Torrance Windemere L.P., Automated Bookkeeping & Income Tax Service	2225 W. Sepulveda Blvd. #10, Torrance, CA 90501
Steven Cook, H&R Block Tax Services, Inc.	1630-F West Foothill Blvd., Upland, CA 91786
Phillip Medrano, H&R Block Tax Services, Inc.	14519 Vanowen Street, Van Nuys, CA 91405
Adriana Benci, Map Business Services	6851 Woodman Ave., Van Nuys, CA 91405
Michael Miller Brown	18800 Amar Road, Ste A-7, Walnut, CA 91789
Carmellita Molina, H&R Block	201 F Street, Wasco, CA 93280
Mario Arguello, H&R Block Tax Services, Inc.	11212 E. Whittier Blvd., Whittier, CA 90606
Donna Kay Greenspon, Jackson Hewitt Tax Service	11805 E. Whittier Blvd., Whittier, CA 90601
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Colorado
Armstrong, Novosad & Associates, P.C.	Avon Center, 100 West Beaver Crest Blvd., Suite 200, P.O. Box 5910, Avon, CO 81620
George Smith, Jackson Hewitt Tax Service	216 W 3rd St., Suite 104, Rifle, CO 81650

District of Columbia
Schibani Law Associates LLC	7411 Fountainhead Drive, Annandale, VA 22003
Ray Hite, H&R Block Tax Services, Inc.	1701 K Street, N.W., Washington, DC 20006
O'Connell & Glock, P.C.	1100 Connecticut Avenue N. W., Ninth Floor, Washington, DC 20036-4114

Florida
Robert G. Canfield, H&R Block	32 East Main Street, Apopka, FL 32703-5256
S. L. Richard Brunton & Co., C.P.A.s Chartered	4710 NW Boca Raton Blvd. #101, Boca Raton, FL 33431
Martha Akers, H&R Block Tax Services, Inc.	2291 North Federal Highway, Boca Raton, FL 33421
Phyllis Coward, H&R Block Tax Services, Inc.	116 North Congress Avenue, Boynton Beach, FL 33426
Hill & Company CPA, P.A.	1318 Lafayette Street, Cape Coral FL 33904
Mary Jo Markley, H&R Block c/o Moore Business Service	1120 Kapp Dr., Clearwater, FL 33765
Campbell, Griffin, Rogers, Stuart & Millikin, P.A.	581 S. Duncan Avenue, Clearwater, FL 33756
Silverman & Vicens, P.A.	1550 Madruga Avenue, Suite 406, Coral Gables, FL 33146
Mendive & Gonzalez, P.A.	250 Catalonia Avenue, Suite 705, Coral Gables, FL 33134
Jordan, Padial & Company, P.A.	999 Ponce de Leon Blvd., Suite 715, Coral Gables, FL 33134
Bustamante Nunez & Company CPA's	2100 Ponce de Leon Blvd., Suite 1110, Coral Gables FL 33134
Jane L. Deem, H&R Block	320 N Summit Avenue, Crescent City, FL 32112
Frank E. Longfield, H&R Block Tax Services, Inc.	4617 S. University Drive, Davie, FL 33328
Gayle Spradlin, H&R Block Tax Service, Inc.	1500 Beville Rd., Suite 203, Daytona Beach, FL 32114
Wilfrid J. Tremblay	1801 S. Federal Highway, Suite 219, Delray Beach, FL 33483
Arthur T. Tenenbaum & Company	915 Middle River Drive, Suite 500, Fort Lauderdale, FL 33304
Universal Business & Accounting, Inc.	1995 W. Commercial Boulevard, Suite C, Fort Lauderdale, FL 33309
Ricciani, Mathis & Jessen, CPA's	6371-4 Presidential Court, Fort Myers, FL 33919
John M. Reitz, Jomare Accounting & Tax Service	2303 N. US 1, Suite 14, Ft. Pierce, FL 34946
Cheryl L. Wilcox, H&R Block Tax Services, Inc.	4600 Summerlin Rd. A-6, Ft. Myers, FL 33919
Linda Hubert, H&R Block Tax Services, Inc.	2587 S. US 1, Ft. Pierce, FL 34982
Aaron B. Rollins, H&R Block Tax Services, Inc.	1150 North Main Street, Gainesville, FL 32601
Patricia Griswold, H&R Block Tax Services, Inc.	9394 Arlington Expressway, Jacksonville, FL 32246
Anna Hastings, H&R Block Tax Services, Inc.	6855-3 Wilson Blvd., Jacksonville, FL 32210
Louise Ferris	1702 N Roosevelt Boulevard, Key West, FL 33040
Mary Beasock, H&R Block c/o Moore Business Service	404 N. Ingraham Ave., Lakeland, FL 33801
A & G Associates of the Palm Beaches, Inc.	415 N. Dixie Highway, #3; Lake Worth, FL 33460
Patricia R. Reece, H&R Block Tax Services, Inc.	648 S. Hwy. 17-92, Longwood, FL 32750
Gerald W. Anderson, H&R Block	1401 West Base Street, Madison, FL 32340
William H. Southwood, H&R Block Tax Services, Inc.	215 South State Road 7, Margate, FL 33068
Paulette Orozco, Affordable Processing Services	2002 Pennwood Drive, Melbourne, FL 32901
Monahan Mijares & Asociados	4405 Northwest 73rd Ave, Suite 030-784, Miami, FL 33166-6400
Luis R. Avello, Luis R. Avello, P.A., Inc.	7400 S.W. 50th Terrace, Miami, FL 33155
Grau & Company, P.A., Certified Public Accountants	111 N.E. 1st Street, 5th Floor, Miami, FL 33132-2501
Martinez & Perdomo P.A.	20 SW 58th Avenue, Miami, FL 33144
Eduardo Leiseca	9655 So. Dixie Hwy, Suite 113, Miami, FL 33156
Nelson E. Maldonado, H&R Block Tax Services, Inc.	11443 SW 40 Street, Miami, FL 33165
Berkowitz Dick Pollack & Brant	One Southeast Third Avenue-15th Floor, Miami, FL 33131
Deborah A. Messina, H&R Block Tax Services, Inc.	8317 West Flagler Street, Miami, FL 33144
Kaufman, Rossin & Co., P.A.	2699 So. Bayshore Drive, Office in the Grove, Fifth Floor, Miami, FL 33133-5486
A Bernard Bookkeeping & Tax Service, Inc.	16201 SW 95th Avenue, Suite 109, Miami, FL 33157
Guernica & Gonzalez	8180 NW 36th Street, Miami FL 33166-6650
Kimberley Pascali, H&R Block Tax Services, Inc.	2318 Pine Ridge Road, Naples, FL 34109
Karey Hensley	5117 Castello Drive, Suite 1, Naples, FL 34103
Swope, Lamberson & Guilkey, P.A., CPA	4501 Tamiami Trail North #204, Naples, FL 34103
Galia Tucholski, H&R Block Tax Services Inc.	693 NE 125 Street, North Miami, FL 33161
Joan E. Mock, H&R Block Tax Services, Inc.	3444 E. Silver Springs Blvd., Ocala, FL 34470
Linda M. Lauer, H&R Block Tax Services, Inc.	4208A Northlake Blvd., Palm Beach Gardens, FL 33410
Peck and Jenkins, C.P.A.'s, P.A., Certified Public Accountants	1103 Florida Ave., Suite 4, Palm Harbor, FL 34683
Carmela McPhee, H&R Block	2726D Tamiami Trail, Port Charlotte, FL 33952
Jim Ryan, H&R Block Tax Services, Inc.	9668 US 19 North, Port Richey, FL 34668
Richard R. Schoonmaker, Profit Developers, Inc.	1958 SE Port St Lucie Blvd., Port St Lucie, FL 34952
Thomas R. Louwers, Tomel Co. Inc.	Thomas R. Louwers MST, 1619 Periwinkle Way, Suite 102, Sanibel, Fl 33957
Island Financial Services, Inc.	2440 Palm Ridge Road, Sanibel, FL 33957
Lori-Nan Mihaley	2999 S. Tamiami Trail, Sarasota, FL 34239
Linda Massey, H&R Block Tax Services, Inc.	4330 Bee Ridge Road, Sarasota, FL 34233
David Schuble, H&R Block	13425 North US#1, Sebastian, FL 32958
Joseph P. Ebbing, H&R Block c/o Moore Business Service	808 M.L. King Blvd. W., Seffner, FL 33584
Vardy & Company CPA's, P.A.	7122 Seminole Blvd., Seminole, FL 33772
Thomas C. Roberge, Thomas C. Roberge & Company	One Beach Drive SE, Suite 220, St. Petersburg, FL 33701
Julie A. Rowan, H&R Block c/o Moore Business Service	4922 38th Ave. N., St. Petersburg, FL 33710
Mary Jo Blackwood, H&R Block Tax Services, Inc.	2510-F North Monroe, Tallahassee, FL 32303
B. Robert Frederick, H&R Block c/o Moore Business Service	8401-A Benjamin Rd., Tampa, FL 33634
Joseph M. Danielle, H&R Block Tax Services, Inc.	1170 West Haven Ave., West Melbourne, FL 32904
Curtis, Ward & Associates, P.A.	3055 Cardinal Drive, Suite 202, Vero Beach, FL 32963
Penny A. Smith, H&R Block c/o Moore Business Service	818 Spring Lake Square, Winter Haven, FL 33881
Donna J. McLeod, H&R Block	38329 5th Avenue, Zephyrhills, FL 33541
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Georgia
T & M Tax Service, Inc.	3820 East First Street, Blue Ridge, GA 30513
Karen Kuharcik, H&R Block, c/o Irides, Inc.	P.O. Box 1603, Clayton, GA 30525
Rina Agency	5456 Peachtree Industrial Boulevard, Suite 4, Doraville, GA 30341
Ceasar & Wood Enterprises, Inc.	337 Pat Mell Road, Marietta, GA 30060
Grace M. Lopez-Williams	5195 Jimmy Carter Blvd., Suite 200, Norcross, GA 30093-1506
Young & Young Tax Preparers	1621 Norton Estates Circle, Snellville, GA 30278-2744

Hawaii
Horwath, Kam & Company, An Accountancy Corporation	700 Bishop Street, Suite 1700, Honolulu, HI 96813
Judith Mae Earle	419A Atkinson Drive #204, Honolulu, HI 96814
Oshima & Chan LLP	745 Fort Street, Suite 1501, Honolulu, HI 96813
Yoshikuyi Brian Muraoka	713 Ocean View Drive, Honolulu, HI 96816
Eileen Diana Burg, M.B.A., C.P.A	1008 Lunaai Place, Kailua, HI 96734-4630
Arbor Systems Group, Inc., Johnson & Associates Tax and Acctg. Services	75-5629-E Kuakini Highway, Kailua Kona, HI 96740
Ross A. Oue, CPA	75-5706 Hanama Place, Suite 101, Kailua-Kona, HI 96740

Indiana
Marie A. Karl, H&R Block Tax Services, Inc.	6819 Indianapolis Blvd, Hammond, IN 46324
Dennis R. Chavez, Koersters & Chavez Tax Service	710 N. Shortridge Rd, Suite C, Indianapolis, IN 46219
Integrity Accounting Services, Inc., Jackson Hewitt Tax Service	19372 Hamilton Street, South Bend, IN 46637-3737

Illinois
Steve Silverman, H&R Block Tax Services, Inc.	1232 N. Lake Street, Aurora, IL 60506
Star Consultants, Inc., Jackson Hewitt Tax Service	11930 S. Western Avenue, Blue Island, IL 60406
Balwinder Chhokar, Jackson-Hewitt Tax Service	1A Lakewood Plaza, Carpentersville, IL 60110
Cleo Robinson, H&R Block Tax Services, Inc.	3400 North Harlem Avenue, Chicago, IL 60634
Wendell D. Pedersen, H&R Block Tax Services, Inc.	3125 S Ashland, Chicago, IL 60608
William H. Tyre, H&R Block Tax Services, Inc.	4931 W. Irving Park Road, Chicago, IL 60641
Alethea K. La Mar, H&R Block Tax Services, Inc.	8065 South Cicero Avenue, Chicago, IL 60652
Ber-Tax, Inc., Jackson Hewitt Tax Service	4865 West Irving Park, Chicago, IL 60641
J. Berman & Associates	5546 South Archer Avenue, Chicago, IL 60638
Grossman and Friedman	180 North Stetson, Suite 850, Chicago, IL 60601
Joni Cochran, H&R Block Tax Services, Inc.	179 W. Washington, #201, Chicago, IL 60602
Sylvia Myrick, H&R Block Tax Services, Inc.	120 W. 87th Street, Chicago, IL 60620
J.S. Richter, Ltd.	100 S. Wacker Drive, Chicago, IL 60606
Richard Barthuly, H&R Block	14 Crystal Lake Plaza, Crystal Lake, IL 60014
Earl Lowery, H&R Block Tax Services, Inc.	734 W Chicago Street, Elgin, IL 60123
Jerry Chlopek, H&R Block Tax Services, Inc.	7316 W. Roosevelt Rd., Forest Park, IL 60130
Jan Mayberry, H&R Block Tax Services, Inc.	529 Roosevelt Road, Glen Ellyn, IL 60137
Ken P. Wurtz, H&R Block Tax Services, Inc.	17842 S. Halsted Street, Homewood, IL 60430
Edward C. Gueroult, d/b/a Jackson Hewitt Tax Service	1007 N. Front Street, McHenry IL 60050
Pamela L. Troha, H&R Block Tax Services, Inc.	8267 W. Golf Rd, Niles, IL 60714
J. C. Enterprises, Inc.	44 N. Cedar St., Suite 203, Palatine, IL 60067
Richard Fialho, H&R Block Tax Services, Inc.	14312 S. Indiana Avenue, Riverdale, IL 60827
Teresa Plese, H&R Block Tax Services, Inc.	746 N. Green Bay Road, Waukegan, IL 60085

Kansas
David M. Tarter, H&R Block	710 Third Ave., Dodge City, KS 67801
Melinda L. Million, H&R Block Tax Services, Inc.	921 Kansas Plaza, Garden City, KS 67846
Joan Beal, H&R Block	815 Main, Goodland, KS 67735
Delilah R. Leiker, d/b/a H&R Block	815 Main, Goodland, KS 67735
Linda Burnett, H&R Block	102 W. 6th Street, Hugoton, KS 67951
Jerel J. Crist, d/b/a Jackson Hewitt Tax Service	951 E. 23rd Street, Lawrence, KS 66046
Bob Thornton, H&R Block	11 Village Plaza, Liberal, KS 67901
Janie L. Claar, H&R Block	119 S. Main, Ulysses, KS 67880
Janice Frazee, H&R Block Tax Services, Inc.	2561 S Seneca, Wichita, KS 67217

Louisiana
Spraggins Group, Inc, Jackson Hewitt Tax Service	903 E. Admiral Doyle Dr., PO Box 11656, New Iberia, LA 70562-1656
Crescent City Tax Service, Jackson-Hewitt tax Service	9701 I-10 Service Road, Suite A-6, New Orleans, LA 70127

Maryland
Frank W. Russell, H&R Block Tax Services, Inc.	6642 Security Blvd, Baltimore, MD 21207
National Business & Accounting Consultants Corp.	15 East Deer Park Dr., Suite 201, Gaithersburg MD 20877
John E. Medosch, H&R Block Tax Services, Inc.	13120 Pennsylvania Avenue, Hagerstown, MD 21742
Thomas Eugene Ryan, Jackson Hewitt Tax Service	2 Nursery Road, Linthicum, MD 21090-1505
Jose G. Medina	P.P. Box 3401, Silver Spring, MD 20918

Massachusetts
Fernando M. Castro, Income Tax Plus	109 Concord St. Suite 17, Framingham, MA 01702
Vacovee, Mayotte & Singer	255 Washington Street, Suite 340, Newton, MA 02458-1634
Markham & Company, Inc.	1245 Hancock Street #27, Quincy, MA 02169
New Dimensions Financial Services, Inc.	190 Littleton Road, Westford, MA 01886

Michigan
James R. Greve	1053 N. Shiawassee, Corunna, MI 48817-1151
Moore Stephens Doeren Mayhew	2300 Top of Troy, 755 West Big Beaver Road, Troy, MI 48084-0231

Minnesota
Rudy Diaz, Panamericana Income Tax Service	14208 N.E. 78th St., Elk River, MN 55330-6314
David Lundborg, H&R Block Tax Services, Inc.	1250 Hwy 15 S, Hutchinson, MN 55350
Dennis Puschmann, H&R Block	110 N. Sibley Avenue, PO Box 458, Lichtfield, MN 55355
Elver O. Niebuhr, H&R Block Tax Services, Inc.	624 Holly Lane, Mankato, MN 56001
Clarice Westall, H&R Block Premium Tax Services, Inc.	1600 University Avenue, Suite 208A, St. Paul, MN 55104

Mississippi
Williams-York, Inc., Jackson-Hewitt Tax Service	404 Broadway Dr., Hattiesburg, MS 39401

Missouri
Judith A. Smith, Jackson Hewitt Tax Service	1425-A E. 32nd. Street, Joplin, MO 64804
Customers First, Inc. d/b/a Jackson Hewitt Tax Service	P.O. Box 412896, Kansas City, MO 64141-2896
Cynthia L. Lattimer, H&R Block Tax Services, Inc.	4231 Main Street, Kansas City, MO 64111
Thomas P. Lafferty, Valley Consulting LLC, Jackson Hewitt Tax Service	2021 First Capitol Dr., St. Charles, MO 63301
- Return to Index -

Nebraska
LAC Enterprises, Inc., H&R Block	1701 2nd Avenue, Kearney, NE 68847

Nevada
Lise Thorsen, d/b/a H&R Block	P.O. Box 2490, Elko, NV 89803
Robert D. Carruthers	1785 E. Sahara, Suite 141, Las Vegas, NV 89104
David Lewis, H&R Block	c/o Wm. R. Smith, Inc., 29 N Nellis Blvd., Las Vegas, NV 89110-5330
Michael T. Berry	549 North Radwick Drive, Las Vegas, NV 89110

New Jersey
Seyer Corporation	c/o Federico Reyes, 3315 Atlantic Avenue, Atlantic City, NJ 08401
H & H Business Service, Inc.	15 Wood Avenue, Edison, NJ 08820-3503
Debra H. Azarian, Esq., Azarian and Company	352 Lafayette Avenue, Hawthorne, NJ 07506
Jairo A. Betancourt	86C Washington Street, Morristown, NJ 07960
Holton Lichtig & Associates, P.C.	201 Route 17 North, Rutherford, NJ 07070

New Mexico
Cathryn Richmond, H&R Block Tax Services, Inc.	2145 San Mateo NE, Albuquerque, NM 87110
Cindy Adams, H&R Block Tax Services, Inc.	324 N. Turner, Hobbs, NM 88240
The Gato Negro Co., Jackson Hewitt Tax Service	2446 Cerrillos Road, Santa Fe, NM 87505

New York
Lorraine J. Clute, H&R Block Tax Services, Inc.	1770 Central Avenue, Albany, NY 12205
John C. Appelt	3326 Steuben Avenue, Bronx, NY 10705
Bureh Enterprises Inc.	374 Utica Avenue, Brooklyn, NY 11213-2546
Metro Business Center	776A Manhattan Avenue, Brooklyn, NY 11222
Rosa Seraphin	9301 Ave. L, 2nd Floor, Brooklyn, N.Y. 11236
Schubin & Isaacs PTR	3054 Bedford Avenue, Brooklyn, NY 11210-3714
LAD Professional Services, Inc.	335 Utica Avenue, Brooklyn, NY 11213
Daniel P. Joyce, Hirsch & Joyce	2399 Sweet Home Road, Buffalo, NY 14228
Larkin & Gibbs	2399 Sweet Home Road #200, Buffalo, NY 14228-2326
Juan C. Benitez, Accountservice	1637 Islip Avenue, Central Islip, NY 11722
Lyn Morgan, H&R Block Tax Services, Inc.	1532 Walden Avenue, Cheektowaga, NY 14225
Sidney Neuhof	1101 Stewart Avenue, Suite 302, Garden City, NY 11530
Barry H. Chasen P.C.	1348 West Boxwood Drive, Hewlett NY 11557
Thomas M. O'Connor, Inc.	210 West State Street, Ithaca, NY 14850
Stuart B. Silverman, Shmuel Silverman, CPA	18 Meadowbrook Lane, Monsey, NY 10952
LeRoy W. Mitchell	112 Union Avenue, New Rochelle, NY 10801
Prody Ibarra	271 North Avenue, Suite 119, New Rochelle, NY 10801
David J. Silverman, David J. Silverman & Company	866 United Nations Plaza, S-415, New York, NY 10017
Friedman Alpren & Green LLP	1700 Broadway, New York, NY 10019
Nunez Service Bureau, Hector D. Nunez	200 West 24th Street, Suite 3, New York, NY 10011
Mehernosh M. Motashaw, Motashaw's - International Tax Specialists	One Rockefeller Plaza, Suite 323, New York, NY 10020
Jeffrey Eng	185 Canal Street, Suite 301, New York, NY 10013
William A. Tammany, H&R Block Tax Services, Inc.	360 West 31st. Street, Suite 901, New York, NY 10001
Spielman Koenigsberg & Parker, LLP	888 Seventh Avenue, 35th Floor, New York, NY 10106
Polakoff & Michaelson, CPA, P.C.	90 West Street, Room 1605, New York, NY 10006
Antonio C. Martinez	324 West 14th Street, New York, NY 10014-5096
Francis A. Duran	97-77 Queens Blvd., Rego Park NY 11374
Gunther Grewe	Eleven Elm Place, Rye, NY 10580-2004
Boncor & Associates, Inc.	242 Central Park Avenue, White Plains, NY 10606

North Carolina
Harvey S. Sapir, Jackson Hewitt Tax Service	104-W Hwy 54, Carrboro, NC 27510
David Roman	2715 Central Avenue, Charlotte, NC 28205
Latorre & Company	4801 E Independence Blvd., Suite 1019, Charlotte, NC 28212
H. Leon Kirkman & Co. LLP	2917 McLaurin Ct., High Point N.C. 27265
Inter-American Insurance Agencies, Inc.	1621-C Walkup Avenue, Monroe NC 28100
Jordan Anderson, Inc., d/b/a Jackson Hewitt Tax Service	4250 Appleton Way, Wilmington, NC 28412

Ohio
Hall, Kistler & Company LLP	900 Bank One Tower, Canton, OH 44702
Lewis Eugene Cook, Jr.; Cook Insurance & Tax Services	328 E. Main St., Circleville, OH 43113-0048
Investment Advisors International	IMG Center, Suite 100, 1360 East Ninth Street, Cleveland, OH 44114-1782
Thomas Brough	719 South 5th Street, Columbus, OH 43206

Oklahoma
Jackson Hewitt Tax Service of Oklahoma, LLC	3801 N. W. 63rd., Bldg. 3, Suite 260, Oklahoma City, OK 73116-1930

Oregon
Checks & Balances Booking & Tax Service Inc.	905 Main St. #611, Klamath Falls, OR 97601
Kessler & Company, P.C.	715 S.W. Morrison Street, Tenth Floor, Portland, OR 97205-3122

Pennsylvania
A. Rhodes Wilson, MBA, EA	4920 York Road, Suite 2JJ, Buckingham, PA 18912
Robert L. Runkle, H&R Block	109 North Wyoming Street, Hazleton, PA 18201
Legend Financial Services, Inc.	440 East Girad Avenue, Philadelphia, PA 19125
Gary Rhoge	102 Redwood Drive, Richboro, PA 18954
Pamela Gibbs	472 Second Street Pike, Southampton, PA 18966

South Carolina
MultiTax Services Inc., d/b/a Jackson Hewitt Tax Service	P.O. Box 14437, Greenville, SC 29610
Elliot Dendorfer, LLC	870 South Pleasantburg Drive, Greenville, SC 29606

Tennessee
Tax Professionals of America Inc., Jackson Hewitt Tax Service	620 E Mall Blvd Suite E, Dyersburg, TN 38024

Texas
Richard M. Pike, H&R Block Tax Services, Inc.	3103 S. 14th Street, Abilene, TX 79605
Cristo Vive C.S.S., Inc., Pronto Tax Services	5800 Manor Road, Ste. A&C, Austin, TX 78723-4678
Long, Chilton, Payte & Hardin LLP	745 E. St. Charles, Brownsville, TX 78520
Cynthia Hutchings, HR Tax Services, Inc.	1025 W. Hebron Parkway, Suite 110; Carrolton TX 75010
Cadena and Associates, Inc.	118 E. Twelfth St., Dallas, TX 75203
Lena Baca, H&R Block Tax Services, Inc.	270 WynneWood Village, Dallas, TX 75224
Spanish Business Services, Inc., Centro Latino Income Tax	2310 N. Henderson, Ste. A, Dallas, TX 75372
Tax Soluciones, Corp., Tax Solutions	10053 March Lane, Dallas, TX 75229
ECSA Group	424 W. Jefferson Blvd., 2nd Floor, Dallas, TX 75208
Deborah Ruggiere, H&R Block Tax Service, Inc.	3701 West Northwest Highway, Suite 210, Dallas, TX 75220
Lidia Galan, H&R Block Tax Services, Inc.	2223 S. Buckner #237, Dallas TX 75227
Ruben Guevara P.C.	3419 W. Alberta Road, Edinburg TX 78539
Bryand Spencer, H&R Block Tax Services, Inc.	5038 Montana, El Paso, TX 79903
Reba Dear, H&R Block Tax Services, Inc.	9728 C Dyer Street, El Paso, TX 79924
Emery T. Harmon, H&R Block Tax Services, Inc.	2916 S.E. Loop 820, Fort Worth, TX 76140
Hazel Hale, H&R Block Tax Services Inc.	8458 Hwy. 80W, Fort Worth, TX 76116
Richard Perez Anzaldua	8281 Willow Creek Drive, Frisco, TX 75034
Maricela Serna, Galena Park Multiservices	103 North Main, Galena Park TX 77547
J. T. Pryor & Associates, Inc., Jackson-Hewitt Tax Service	1020 W. Centerville Rd., Suite 1020, Garland, TX 75041-5910
Michael E. Krempp	207A West Main St., Grand Prairie, TX 75050
Billy D. Henson, H&R Block	2213 Hwy. 79 South, Henderson, TX 75654
Bestway Tax Services, Inc., Jackson Hewitt Tax Service	8128 Long Point, Houston, TX 77055
Leticia C. Martinez, Cassio & Associates	7824 Irvingston Blvd, Houston, TX 77022
Elva Guerra, M.A.S. Services	501 Graceland, Houston, TX 77009
John E. Allis, John Allis & Company	2001 Kirby Drive, Suite 917, Houston, TX 77019-6033
American Fast File	6060 Richmond #120, Houston, TX 77057
Jos� J. Garc�a, Garc�a Electronic Income Tax	6505 Mobud Drive, Houston TX 77074
Irma H. Hernandez, Pana Service Income Tax	9779 Long Point, Houston, TX 77055-4207
Rene Escobar, Rene Escobar Income Tax	2914 Hurlingham, Houston, TX 77093
Gabriela L. Carballo, Carballo Enterprises Co.	519 Cool Spring Dr., Houston, TX 77037
Mir Fox & Rodriguez, P.C.	One Riverway, Suite 1900, Houston, TX 77056
Carlos Diaz	6031 Densmore, Houston, TX 77035
Suni; P. Nahar, H&R Block Tax Services, Inc.	1221 W. Airport Freeway # 115, Irving, TX 75062
Lott, Vernon & Company, P.C.	109 E Avenue B, Killeen, TX 76541
Monica Hardeman, H&R Block Tax Services, Inc.	1809 W. Loop 281, Suite 114, Longview, TX 75604
Garza and Morales, L.C., Certified Public Accountants	200 S. 10th, Suite 1301, McAllen, TX 78502
Carlos Carrales & Company CPA	1217 Pecan Street, McAllen, TX 78501
Linda G. Wittington, Jackson Hewitt Tax Service	1330 N. McDonald, Suite 202, McKinney, TX 75069
Sherry McCaslin, H&R Block	2306 S. Jefferson, Mt. Pleasant, TX 75455
James L. & Jean E. Fullerton, Jackson Hewitt Tax Service	6242 Rufe Snow Dr. #222, North Richland Hills TX 76180
Taxes Etc. Inc., Jackson-Hewitt Tax Service	1215 S. Main, Pasadena, TX 77289-0744
ABS & SHN, Inc.	1728 South Richey, Pasadena, TX 77502
Sharon Topel, H&R Block Tax Services, Inc.	819 Arapaho Rd., Suite 22, Richardson, TX 75080
John Everett, H&R Block Tax Services, Inc.	3355 Knickerbocker Road, San Angelo, TX 76904
Jose A. Valdez, Jackson Hewitt Tax Service	1631 Babcock Road, San Antonio, TX 78229
Chidester, Marlow & White, P.C., Certified Public Accountants	104 W. Bahama, Suite C, South Padre Island, TX 78597
Apke & Kimbrell, L.L.P.	One Sugar Creek Center Boulevard, Suite 970, Sugar Land, TX 77478
Hispanic American Association of East Texas	1111 E. Erwin, Tyler TX 75702
- Return to Index -

Utah
Maria G. Martinez	Casa de Amistad, 684 West 24th Street, Ogden, UT 84401
Abadan Intermountain Distributors, Inc.; H & R Block	110 South 500 West, Provo, UT 84601
B & G, Inc.	1343 South State Street, Suite 120, Salt Lake City, UT 84115

Virginia
Schibani Law Associates LLC	7411 Fountain Head Drive, Annandale, VA 22003
Tax Management Service , Inc.	5555 Columbia Pike, Suite 101, Arlington, VA 22204
Deborah Hill, H&R Block Tax Services, Inc.	2443 N. Harrison Street, Arlington, VA 22207
Estrada & Associates Ltd.	5671 Columba Pike, Suite 200, Falls Church, VA 22041
DTT Company	118 S. Wilton Rd., Richmond, VA 23226

Washington
Roy A. Lentz	2509 Cedarwood Ave., Suite 3, Bellingham, WA 98225
Larson Gross P.L.L.C.	1616 Cornwall Avenue, Suite 205, Bellingham, WA 98225
Bauleke, Shilhanek & Varner, Inc. P.S.	1704 Iowa Street, Bellingham, WA 98226
Hispanic Services, Inc.	308 1/2 W Meeker, Suite 208, Kent, WA 98032
Tri-Cities Tax & Accounting, Inc.	530 W. Kennewick Avenue, Kennewick, WA 99336
Elienai Inc., H & R Block	350 Triangle Mall, Longview, WA 98632
Jose Leonard Padilla, La Pluma	3044 Flamingo Street, Malaga, WA 98828
Richard K. Rutherford, CPA, P.S.	3632 248th Avenue.SE, Issaquah, WA 98029
Grace V. Rodriguez	1219 Horne Street NE, Olympia, WA 98516
John H. Bohlig	1337 Gulf Road, PO Box 285, Point Roberts, WA 98281
Wong & Associates, Inc., Tax Advice, Inc.	15 S Grady Way #512, Renton, WA 98055
Raymundo Olivas, MULTISERVICIOS	9722 Ashworth Ave. N., Seattle, WA 98103
Dean Parkins	641 SW 153rd St., Seattle, WA 98166
Pham's Tax Advice, Inc.	1200 S. Jackson Street, Suite 28A, Seattle, WA 98144
David E. Morris, Morris Tax Service	9428 Rainier Ave. S, Seattle, WA 98118
Diane L. Frias	924 SW Holden, Seattle, WA 98106
Leroy G. Hornbeck, d/b/a AA Tax Financial Services	4039-21st Avenue West. Suite 401, Seattle, WA 98199-1252
William H. Childs	11909 North Whitehouse Street, Spokane, WA 99218-2549
Jorge W. Moreira	232 SW 153rd. St., St. Burien, WA 98166
H. C. Park, P.S., Certified Public Accountants	8815 South Tacoma Way, Suite 120, Tacoma, WA 98499
Ming Bert Lin, LM Accounting & Tax Services	5918 E. 4th Plain Blvd., Vancouver, WA 98661

Wisconsin
Maureen A. Bowman, H&R Block Tax Services, Inc.	4885 S. 27th Street, Milwaukee, WI 53221

Wyoming
Jarvis F. Windom	1064 Gilchrist Street, Wheatland, WY 82201
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