TORCHIE

Tax advisory services; tax planning services; tax consultation; providing virtual on-line tax preparation, filing and advisory services; tax preparation services; electronic tax return preparation and filing services; provision of information concerning tax planning, tax advice, electronic preparation of tax returns, and electronic filing of tax returns; electronic tax return preparation services; electronic tax return filing services; providing tax analysis, namely, electronic tax assessment; provision of information concerning management of tax files

Financing and loan services; providing temporary loans

Providing temporary use of online non-downloadable software that enables users to access, upload and download tax documents and prepare and file tax forms; providing a website featuring on-line non-downloadable software for use by professional tax return preparers for preparing and electronically filing tax returns