Insurance and Financial

Owner

EXPRESS TAX RETURNS, INC.

Insurance and Financial

Owner

EXPRESS TAX RETURNS, INC.

TAX FILER$ VALUE CLUB

Advertising and Business

Owner

EXPRESS TAX RETURNS, INC.

Feb 1, 2000
EXTELECOM COMMUNICATIONS

Telecommunications

Owner

EXPRESS TAX RETURNS, INC.

Nov 21, 2000
EXPRE$$ TAX RETURN$

Insurance and Financial

Owner

EXPRESS TAX RETURNS, INC.

EXPRE$$ REFUND

Insurance and Financial

Owner

EXPRESS TAX RETURNS, INC.