INDEPENDENT E-FILERS OF AMERICA

Facilitating group purchase of banking services; Group purchasing services rendered on behalf of accountants and tax preparers, namely, negotiation and settlement of commercial transactions for third parties in the nature of negotiating discounts and rebates for such service providers in the field of expedited tax refund processing and administration from banks; Contract negotiation services for groups of accountants and tax preparers to help obtain better rates from banks on expedited tax refund processing and administration services, namely, purchasing expedited tax refund processing and administration services for others; Contract negotiation services, namely, negotiation and settlement of commercial transactions for third parties