- -------------------------------------------------------------------------------- - -------------------------------------------------------------------------------- SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): June 1, 2004 TIER TECHNOLOGIES, INC. (Exact name of registrant as specified in its charter) California 000-23195 94-3145844 (State or other jurisdiction (Commission (IRS Employer of incorporation) File Number) Identification No.) 10780 Parkridge Blvd., 4th Floor 20191 Reston, VA (Zip Code) (Address of principal executive offices) (571) 382-1090 (Registrant's telephone number, including area code) - -------------------------------------------------------------------------------- - -------------------------------------------------------------------------------- Item 5. Other Events. On June 1, 2004, Tier Technologies, Inc., a California corporation (the "Company") announced that it has signed an agreement to acquire all of the issued and outstanding shares of EPOS Corporation ("EPOS"), an Alabama corporation. Item 7. Financial Statements and Exhibits. (c) Exhibits. Exhibit No. Description - ----------- ----------- 99.1 Press release dated June 1, 2004 announcing agreement to acquire EPOS Corporation. SIGNATURES Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized. TIER TECHNOLOGIES, INC. By: /s/ Jeffrey A. McCandless ------------------------------------ Jeffrey A. McCandless Chief Financial Officer Date: June 4, 2004 EXHIBIT INDEX Exhibit No. Description - ----------- ----------- 99.1 Press release dated June 1, 2004 announcing agreement to acquire EPOS Corporation.