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      <TABLE cellSpacing=0 cellPadding=0 width="100%" border=0>
        <TBODY>
        <TR>
          <TD vAlign=top width=727 bgColor=#d4ead5>
            <TABLE cellSpacing=0 cellPadding=0 border=0>
              <TBODY>
              <TR>
                <TD bgColor=#a0d5bb height=52><IMG height=52 hspace=19 
                  src="outsource_advantage_files/phead_outsource.gif" 
                width=162></TD></TR>
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                <TD vAlign=top align=middle width=727 bgColor=#d4ead5>
                  <TABLE cellSpacing=0 cellPadding=0 width="95%" border=0>
                    <TBODY>
                    <TR>
                      <TD height=25>&nbsp;</TD></TR>
                    <TR>
                      <TD vAlign=top align=left>
                        <TABLE cellSpacing=0 cellPadding=3 width="100%" 
                          border=0>
                          <TBODY>
                          <TR>
                            <TD class=text vAlign=top>Outsource provides the most complete service and delivers 
                                the greatest time savings on those returns that have a large number of 
                                Non-Standard documents and complex issues.</TD></TR>
                          <TR>
                            <TD vAlign=top>&nbsp;</TD></TR>
                          <TR>
                            <TD vAlign=top><SPAN class=clickhere><A 
                              href="outsource.html">What 
                              is Sure<EM>Prep</EM> 
                          Outsource?</A></SPAN></TD></TR></TBODY></TABLE>
                        </TD>
                    </TR>
                    <TR>
                      <TD>&nbsp;</TD></TR>
                    <TR>
                      <TD>
                        <TABLE cellSpacing=0 cellPadding=0 width=687 border=0>
                          <TBODY>
                          <TR vAlign=top>
                            <TD vAlign=top colSpan=2 height=48>
                              <TABLE cellSpacing=0 cellPadding=0 width="100%" 
                              border=0>
                                <TBODY>
                                <TR>
                                <TD width=105 
                                background=outsource_advantage_files/outsource_bg_tab.gif 
                                height=48><A 
                                href="outsource_benefits.html"><IMG 
                                height=48 
                                src="outsource_advantage_files/outsource_benefits.gif" 
                                width=105 border=0></A></TD>
                                <TD width=2 
                                background=outsource_advantage_files/outsource_bg_tab.gif 
                                height=48><IMG height=48 
                                src="outsource_advantage_files/outsource_bg_tab.gif" 
                                width=2></TD>
                                <TD vAlign=top width=125 
                                background=outsource_advantage_files/outsource_bg_tab.gif 
                                bgColor=#ffffff height=48><A 
                                href="outsource_advantage.html"><IMG 
                                height=48 
                                src="outsource_advantage_files/outsource_advantage_B.gif" 
                                width=169 border=0></A></TD>
                                <TD width=2 
                                background=outsource_advantage_files/outsource_bg_tab.gif 
                                height=48><IMG height=48 alt="" 
                                src="outsource_advantage_files/outsource_bg_tab.gif" 
                                width=2></TD>
                                <TD width=149 
                                background=outsource_advantage_files/outsource_bg_tab.gif 
                                height=48><A 
                                href="outsource_howitworks.html"><IMG 
                                height=48 
                                src="outsource_advantage_files/outsource_howitworks.gif" 
                                width=149 border=0></A></TD>
                                <TD vAlign=bottom align=right width=460 
                                background=outsource_advantage_files/outsource_bg_tab.gif 
                                height=48><IMG height=17 
                                src="outsource_advantage_files/spout_cornRT.gif" 
                                width=17></TD></TR></TBODY></TABLE></TD></TR>
                          <TR bgColor=#ffffff>
                            <TD vAlign=top align=left colSpan=2>
                              <TABLE cellSpacing=0 cellPadding=0 width="70%" 
                              border=0>
                                <TBODY>
                                <TR>
                                <TD align=right>
                                <TABLE cellSpacing=0 cellPadding=0 width="95%" 
                                border=0>
                                <TBODY>
                                <TR vAlign=top align=left>
                                <TD align=middle width="4%" height=25><IMG 
                                height=6 
                                src="outsource_advantage_files/outsource_bulet.gif" 
                                width=6 vspace=5></TD>
                                <TD class=newstext width="92%" height=25>
                                <P>The service is available Onshore and 
                                Offshore</P></TD></TR>
                                <TR vAlign=top align=left>
                                <TD align=middle width="4%" height=25><IMG 
                                height=6 
                                src="outsource_advantage_files/outsource_bulet.gif" 
                                width=6 vspace=5></TD>
                                <TD class=text width="92%" height=25>
                                <P>The largest full time, year round staff in 
                                the industry</P></TD></TR>
                                <TR vAlign=top align=left>
                                <TD align=middle width="4%" height=25><IMG 
                                height=6 
                                src="outsource_advantage_files/outsource_bulet.gif" 
                                width=6 vspace=5></TD>
                                <TD class=text width="92%" height=25>
                                <P>Teams are assigned to assure the highest 
                                level of quality and consistency</P></TD></TR>
                                <TR vAlign=top align=left>
                                <TD align=middle width="4%" height=25><IMG 
                                height=6 
                                src="outsource_advantage_files/outsource_bulet.gif" 
                                width=6 vspace=5></TD>
                                <TD class=text width="92%" height=25>
                                <P>The perfect blend of service and 
                                technology</P></TD></TR>
                                <TR vAlign=top align=left>
                                <TD align=middle width="4%" height=25><IMG 
                                height=6 
                                src="outsource_advantage_files/outsource_bulet.gif" 
                                width=6 vspace=5></TD>
                                <TD class=text width="92%" height=40>
                                <P>Tax Softwares: GoSystem RS, ProSystem FX, 
                                Lacerte, UltraTax and ProSeries</P></TD></TR>
                                <TR vAlign=top align=left>
                                <TD align=middle width="4%" height=25><IMG 
                                height=6 
                                src="outsource_advantage_files/outsource_bulet.gif" 
                                width=6 vspace=5></TD>
                                <TD class=text height=25>
                                <P>Works with 1040 and 1041 tax 
                                returns</P></TD></TR></TBODY></TABLE></TD></TR></TBODY></TABLE></TD></TR>
                          <TR bgColor=#ffffff>
                            <TD align=left><IMG height=17 
                              src="outsource_advantage_files/spout_cornLB.gif" 
                              width=17></TD>
                            <TD>
                              <DIV align=right><IMG height=17 
                              src="outsource_advantage_files/spout_cornRB.gif" 
                              width=17></DIV></TD></TR></TBODY></TABLE></TD></TR>
                    <TR>
                      <TD>&nbsp;</TD></TR>
                    <TR>
                      <TD align=middle>
                        <TABLE cellSpacing=0 cellPadding=0 width=662 border=0>
                          <TBODY>
                          <TR>
                            <TD vAlign=top align=middle width=325 
                            background=outsource_advantage_files/outsource_hed3.gif 
                            height=167>
                              <TABLE cellSpacing=0 cellPadding=0 width="83%" 
                              border=0>
                                <TBODY>
                                <TR>
                                <TD align=left height=60>&nbsp;</TD></TR>
                                <TR>
                                <TD class=text align=left><SPAN 
                                class=newstext><STRONG>Sure</STRONG><EM>Prep</EM></SPAN>'s 
                                DreamWorkpapers include leadsheet that reconcile 
                                tax return amounts to source documents making it 
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