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Franchise services, namely, offering business management assistance in the establishment and operation of tax preparation business; Franchising, namely, consultation and assistance in business management, organization and promotion; Franchising, namely, offering business management assistance in the establishment and/or operation of tax preparation business; Tax advisory services; Tax consultation; Tax preparation; Tax preparation services provided via computer, the internet, in person and retail outlets; Advice in the running of establishments as franchises; Assistance in franchised commercial business management; Business management advisory services relating to franchising; Income tax consultation; Income tax preparation