Article: Block tests $200 promo; Jackson Hewitt, Beneficial fire shots in '93 tax wars. (H and R Block Inc. tests cash advance on tax refunds; Beneficial Corp. markets similar refund service based on secured credit card for 1993 tax season)

H&R Block, which dominates the electronice filing market, is testing new services designed to get money to its customers even more quickly than the hotly debated refund anticipation loan.

Block is testing a program in four markets to give filers a $200 cash advance on their refunds. The program will be available only to taxpayers who used participating Block offers the previous tax year

"Speed seems to be the ultimate criterion for who gets the business," said Harry Buckley, president of Block's tax operations.

Block's new promotional plan is just one of the marketing ploys implemented by banks and tax services that figure to fuel electronic ...

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