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Exhibit 3: States Covered by Software
  2nd Story Software ATX CCH Creative Solutions Drake Software Dunphy Systems Intuit/
Lacerte 		Intuit/
ProSeries 		Laser Systems RCS/
TaxSlayer Pro 		Tax$imple Universal Tax Systems
  TaxACT Total Tax Office, Max, Saber, ZillionForms ProSystem fx Tax UltraTax Drake Tax Solution 1040 Professional Tax Prep Lacerte ProSeries TaxWorks by Laser Systems TaxSlayer Pro Tax$imple TaxWise
State                        
Alabama X X X X X   X X X X X X
Alaska   X X X X   X X   X X X
Arizona X X X X X   X X X X X X
Arkansas X X X X X X X X X X X X
California X X X X X   X X X X X X
Colorado X X X X X X X X X X X X
Connecticut X X X X X X X X X X X X
Delaware X X X X X   X X X X X X
D.C. X X X X X   X X X X X X
Florida   X X X X   X X X X X X
Georgia X X X X X X X X X X X X
Hawaii X X X X X   X X X X X X
Idaho X X X X X   X X X X X X
Illinois X X X X X X X X X X X X
Indiana X X X X X X X X X X X X
Iowa X X X X X X X X X X X X
Kansas X X X X X X X X X X X X
Kentucky X X X X X X X X X X X X
Louisiana X X X X X X X X X X X X
Maine X X X X X   X X X X X X
Maryland X X X X X   X X X X X X
Massachusetts X X X X X X X X X X X X
Michigan X X X X X X X X X X X X
Minnesota X X X X X   X X X X X X
Mississippi X X X X X X X X X X X X
Missouri X X X X X X X X X X X X
Montana X X X X X   X X X X X X
Nebraska X X X X X X X X X X X X
Nevada   X X X X   X X   X X X
New Hampshire X X X X X   X X X X X X
New Jersey X X X X X X X X X X X X
New Mexico X X X X X X X X X X X X
New York X X X X X X X X X X X X
North Carolina X X X X X X X X X X X X
North Dakota X X X X X   X X X X X X
Ohio X X X X X X X X X X X X
Oklahoma X X X X X X X X X X X X
Oregon X X X X X X X X X X X X
Pennsylvania X X X X X X X X X X X X
Rhode Island X X X X X   X X X X X X
South Carolina X X X X X X X X X X X X
South Dakota   X X X X   X X   X X X
Tennessee   X X X X X X X X X X X
Texas   X X X X   X X X X X X
Utah X X X X X   X X X X X X
Vermont X X X X X   X X X X X X
Virginia X X X X X X X X X X X X
Washington   X X X X   X X   X X X
West Virginia X X X X X X X X X X X X
Wisconsin X X X X X   X X X X X X
Wyoming   X X X X   X X   X X X