|   |   | UDS have been developing tax software, and had been an IRS e-file partner since 1998.Taxpayers visit UDS website (www.udstax.com) and download the software and prepare
 their taxes. When they have completed their tax return, the taxpayer can audit and
 then upload their return to UDS service center. Their return is then converted to an
 IRS-ready format and then transmitted by UDS to the appropriate IRS service center.
 
 Also, if a state return is included with the taxpayers Federal return, then, if the
 state is part of the Federal/State system, the state return is also transmitted to
 the IRS. (e.g., Maryland is part of the Federal/State system).
 
 If the state is not part of the Federal/State system, then the associated state return
 is transmitted separately to the state (e.g., California is not part of the
 Federal/State system).
 
 UDS exists as a sole-proprietorship and developer in all aspects (website, tax software,
 post processing, transmission) since 1998 and operate under the company name UDS.
 UDS currently supports Federal individual tax returns and also Maryland and
 California state individual tax returns both resident and nonresident.
 
 UDS has developed substantial capabilities which can enable other individual/entities
 associated with UDS to extend UDS capabilities to support all 43 states that have an
 income tax.
 
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