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The Valpak®/Liberty Tax Service "$100,000 Tax Day Giveaway" Sweepstakes
OFFICIAL SWEEPSTAKES RULES

NO PURCHASE, PAYMENT OR SUBMISSION TO SALES PRESENTATIONS NECESSARY TO ENTER OR TO WIN. A PURCHASE WILL NOT IMPROVE YOUR CHANCES OF WINNING. ALL FEDERAL, STATE, LOCAL AND MUNICIPAL LAWS AND REGULATIONS APPLY. VOID WHERE PROHIBITED.

  1. SPONSOR: The Valpak/Liberty Tax Service "Tax Day Giveaway" (the "Sweepstakes") is sponsored by Valpak Direct Marketing Systems, Inc. ("Valpak") ("Sponsor").
  2. HOW TO ENTER: The Sweepstakes will begin at 12:01 a.m. (ET) on January 22, 2008 and end at 11:59:59 p.m. (ET) on March 7, 2008 (the "Sweepstakes Period"). Participants can enter online, by mail or by calling a toll-free telephone number. Entry limitations: Maximum of one (1) entry per person per day during the Sweepstakes Period, regardless of method of entry used. (1) To enter online, complete the Official Online Registration form at http://www.valpak.com by entering your first name, last name, street address, city, state, zip code, daytime phone number (where you can be reached during normal business hours), birth date and email address. If you wish to submit more than one online entry during the Sweepstakes Period, you must also check the "opt-in" box to indicate your consent to receive email updates about special offers and savings available through Valpak.com®. Submit your entry by clicking on the "ENTER" button. No more than one (1) online entry per day may be registered from the same computer terminal. You may withdraw your consent to receive emails about special savings and offers from Valpak.com® at any time by emailing us at valerie@valpak.com and entering "Unsubscribe" into the subject line. If you unsubscribe or withdraw your consent to receive these marketing emails during the Sweepstakes Period, you will not be entitled to any further daily online entries for the remainder of the Sweepstakes Period. You may, however, continue to enter up to one (1) time per day using either the telephone or mail-in entry mechanism described below. (2) To enter by regular mail, cut-out and complete the registration form printed on the inside of your Valpak® envelope, or hand-print on a 3"x5" piece of paper your name, address, city, state, zip code, daytime phone number (where you can be reached during normal business hours), and birth date. All mail-in entries must be mailed to The Valpak/Liberty Tax Service "$100,000 Tax Day Giveaway", P.O. Box 37, Fombell, PA 16123. (3) To enter by telephone, call toll-free during the Sweepstakes Period at 1-888-721-3221, follow all recorded instructions and register your entry by recording your first and last name, street address, city, state/province, zip/postal code, daytime phone number (where you can be reached during normal business hours), and birth date. No more than one (1) telephone entry per day may be registered from the same telephone number. No photocopies, mechanical reproductions, altered, illegible, garbled, inaudible, incomplete, mutilated, postage-due or forged entries will be accepted. All online and telephone entries must be received no later than 11:59:59 p.m. (ET) on March 7, 2008, and all mail-in entries must be postmarked by March 7, 2008 and received by March 12, 2008. All entries become the property of Sponsor and none will be returned. In the event of a dispute in connection with the identity of the individual who submitted an online entry, the entry will be deemed to have been submitted by the authorized account holder of the email account identified on the online entry form. The authorized account holder is deemed to be the natural person who is assigned to an email address by an Internet access provider, service provider, or other online organization that is responsible for assigning email addresses for the domain associated with the submitted email address.
  3. ELIGIBILITY: The Sweepstakes is open only to legal residents of the fifty United States and District of Columbia who are eighteen (18) years of age or older at time of entry. Sweepstakes is not open to employees of Sponsor, Liberty Tax Service or any of their respective parent companies, affiliates, subsidiaries, or advertising or promotional agencies, or to the immediate family members of, or to any persons domiciled with, any such employees. For purposes of the Sweepstakes, "immediate family members" include a participant's spouse, children, siblings, parents, grandparents and grandchildren.
  4. PRIZES & ODDS: Sponsor will conduct a Prize Drawing as described in Section 5, below, to select one (1) Grand Prize Winner, one (1) Second Prize Winner and one (1) Third Prize Winner in the Sweepstakes. Subject to verification of eligibility and compliance with the terms of these Official Rules (including the prize claim procedures set forth in Section 6, below), the Grand Prize Winner will receive forty-five thousand dollars ($45,000), the Second Prize Winner will receive thirty-five thousand dollars ($35,000), and the Third Prize Winner will receive twenty thousand dollars ($20,000). The odds of winning depend on the number of eligible entries received. Prizes are non-assignable and nontransferable. The total value of the prizes is one hundred thousand dollars ($100,000).
  5. SELECTION AND NOTIFICATION OF THE GRAND PRIZE WINNERS: Sponsor will conduct the Prize Drawing during regular business hours on or about March 14, 2008 to randomly select one (1) Grand Prize Winner, one (1) Second Prize Winner and one (1) Third Prize Winner from among all eligible entries received in the drawing. The drawing will be conducted as follows: one (1) Grand Prize Provisional Winner, one (1) Second Prize Provisional Winner and one (1) Third Prize Provisional Winner will be selected at random from among all eligible entries received and Sponsor's fulfillment center will attempt to contact the selected Provisional Winners in person by telephone during regular business hours (9:00 a.m. and 5:00 p.m.) using the telephone numbers provided on the winners' respective entry forms. If Sponsor's fulfillment center is unable to reach a Provisional Winner in person by telephone (Sponsor's fulfillment center may call only once and no messages will be left), that Provisional Winner will be disqualified and a substitute Provisional Winner will be randomly selected from the remaining eligible entries. The first eligible Provisional Winner at each prize level that Sponsor's fulfillment center successfully contacts in person by telephone and that claims his or her Prize in accordance with these Official Rules will be declared the final Grand Prize Winner, Second Prize Winner or Third Prize Winner, as applicable.
  6. PRIZE CLAIM PROCEDURES FOR GRAND PRIZE WINNERS: Prize Winners are solely responsible for reporting and payment of any taxes on prizes. As a condition of receiving a prize, the Prize Winners will be required to complete, sign and notarize an affidavit of eligibility, a liability release and, except where prohibited by law, a publicity release, which must be returned via mail or hand delivery within ten (10) business days of date of sender's postmark. Prize Winners must sign any other legal documents which Sponsor may require (including W9 tax forms). Failure of a Prize Winner to timely sign, notarize and return any required affidavit and release, or any other required forms, to claim his or her prize, or to comply with any term or condition of these Official Rules, and/or the return of any winner's prize, affidavit/release or prize notification as undeliverable, will result in that winner's disqualification, the forfeiture of his or her interest in the Prize, and the award of his or her Prize to a substitute drawing winner to be randomly selected from all remaining eligible entries. Prize Winners may waive their right to receive a prize. Unless prohibited by law, acceptance of a Prize in the Sweepstakes constitutes the Prize Winner's consent to the use by Sponsor and its agencies of the winner's name, address (city and state) and/or likeness for advertising and trade purposes, including for the purposes of publishing a final winners list, or otherwise for purposes related to the Sweepstakes without further compensation, worldwide and in perpetuity, in any and all forms of media, now known and hereafter devised, including without limitation the Internet. Any costs or expenses incurred by a winner in claiming or using his/her prize will be the responsibility of the winner.
  7. CONDITIONS: By entering, participants agree to be bound by these Official Rules and by the decisions of Sponsor and the Sweepstakes judges appointed by Sponsor, which shall be final and binding in all respects. Any person attempting to defraud or in any way tamper with this Sweepstakes will be ineligible for the prize and may be prosecuted to the full extent of the law.
  8. DISCLAMERS: By entering, participants acknowledge and agree that the Sponsor, Liberty Tax Service, and their respective parents, subsidiaries, affiliates, and the officers, directors, employees, agents and representatives of each of the foregoing companies (collectively, the "Sweepstakes Entities"), will not be liable for losses or injuries of any kind resulting from acceptance/possession/use and/or misuse of prize(s), the theft of prizes or mail, travel to and from any prize-related activity, participation in the Sweepstakes, printing, mailing or distribution errors, or any malfunctions of the telephone network, computer Internet system, computer dating mechanism, computer equipment, software, or any combination thereof, or for any entries that are late (including delayed data transmissions), tampered with, garbled, incomplete, misdirected, lost, postage-due, forged, illegible, inaudible, mutilated, mechanically duplicated, mass machine printed, or otherwise not in compliance with these Official Rules. Sweepstakes Entities are not responsible or liable for any injury or damage to any participant's or third person's computer and/or its contents, related to or resulting from Sweepstakes. Sponsor reserves the right to terminate, suspend or modify the Sweepstakes if, at its sole discretion, it determines that for any reason the Sweepstakes is not capable of running as originally planned, or fraud, technical failures, printing, mailing or distribution errors, or any other unanticipated causes or occurrences have compromised the fairness or integrity of the Sweepstakes. In the event the Sweepstakes is terminated prior to the stated end date, Sponsor reserves the right to award the Grand Prizes in a random drawing from among all eligible entries received for the Grand Prize Drawing as of the date of termination.
  9. SWEEPSTAKES MAIL OPT-OUT REQUEST/WINNERS' LIST REQUESTS: For the name and hometown of the Prize Winners (available after April 25, 2008), an official mail-in entry form and/or a copy of these Official Rules, send a self-addressed, stamped business-size envelope to Valpak/Liberty Tax Service "Tax Day Giveaway" Sweepstakes, P.O. Box 13428, St. Petersburg, Florida 33733, Attn: Promotions Department. Indicate whether you are requesting the name of the names of the Prize Winners, an entry form or a copy of these Official Rules, or any combination of the foregoing. Residents of Vermont may omit return postage. To prevent delivery of future sweepstakes and contest mailings sponsored and operated by Valpak®, please call the Valpak® Sweepstakes Line at 1-888-797-1896 and follow the recorded instructions.

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