898 A.2d 512 THE TAX AUTHORITY, INC., Plaintiff-Respondent, AND LEMAIRE-McCUMSEY GROUP, INC.; INTEGRITY ACCOUNTING SERVICES, INC.; TAX PROS II, INC.; TAX PROS OF INDIANA, INC.; TAX PROS OF TENNESSEE, INC.; TAX PROS I, INC.; THE FAIRLINGTON GROUP, INC.; J/TAX ORLANDO, INC.; WING FINANCIAL SERVICES, LLC.; MID-ATLANTIC TAX SERVICE, INC.; SIRRAH, INC.; JACKSON HEWITT OF GREATER […]