* CBS Marketwatch Tax Guide -www.cbsmarketwatch.com/news/current/tax_guide.htx

This tax guide written by CBS reporters is aimed at consumers, but has much to offer tax professionals, too. There's daily analysis of pressing tax issues, original columns and breaking tax news. The rest of the site is also worth a look for up-to-the-minute financial news and research.

* Clergy Tax Net - www.clergytax.com

Clergy Tax Net is an online accounting and finance organization dedicated to serving the clergy and churches of all 50 states. This Minnesota-based site offers a large selection of tax services and tax and legal products to churches and clergy.

* ClubTax - www.clubtax.com

This site focuses on the tax issues specific to clubs, and is hosted by a Florida CPA. On this site, the author offers articles of current interest to the club industry.

* Fax-Tax Systems - www.faxtax.com

Fax-Tax Systems is an electronic filing service bureau developed to assist tax practitioners who are not yet ready to make the investment in e-filing hardware and software themselves. Practitioners can fax Fax-Tax the forms and get filing confirmation within 48 hours, the company says. They also offer refund anticipation loans.

* NannyTax Inc. - www.nannytax.com

You don't have to be Zoë Baird to benefit from this site, which contains a great deal of current nanny tax news that you and your clients may find useful.

* Nolo - www.nolo.com

A law site including FAQs on IRS audits, tax cheaters and protestors, and small-business taxes, the site's mission is to provide do-it-yourself legal solutions for consumers and small businesses. Nolo has been offering plain-English books, forms and software on a wide range of legal issues since 1971.

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