Franchise Group is a holding company. Through its subsidiaries, Co. is engaged as a franchisor and operator of a system of income tax preparation offices located in the United States and Canada. Co. also facilitates refund-based tax settlement financial products, such as Refund Transfer products and personal income tax refund discounting. Co. also provides online tax preparation services. Co.'s tax settlement products: refund transfer products, which involves direct deposit of the customer's tax refund into a newly established temporary bank account in the customer's name and refund-based loans, which provides digital online tax services.