Free On-Line Electronic Tax Filing Agreement
This Agreement is entered into, as of October 30, 2002, between the Internal Revenue Service (the "IRS") and the Free File Alliance, LLC, a consortium of companies in the electronic tax preparation and filing industry (the "Consortium"), a non-profit corporation (under the provisions of 26 U.S.C. §501(c)(3)) formed under the auspices of, and affiliated with, the Council for Electronic Revenue Communication Advancement. The Consortium has been formed to facilitate participation in this Agreement by commercial entities, which are members of the Consortium engaged in the business of electronic tax preparation and filing ("Consortium Participants").
Free On-Line Electronic Tax Filing Agreement (October 30, 2002)