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| x | QUARTERLY REPORT PURSUANT TO      SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF      1934 |
|---|---------------------------------------------------------------------------------------------------|

| o | TRANSITION REPORT PURSUANT TO      SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF      1934 |
|---|----------------------------------------------------------------------------------------------------|

| Delaware                                                                | 94-3145844                                    |
|-------------------------------------------------------------------------|-----------------------------------------------|
| (State      or other jurisdictionof      incorporation or organization) | (I.R.S.      EmployerIdentification      No.) |

| Large      accelerated filer o                                                                     | Accelerated      filer x         |
|----------------------------------------------------------------------------------------------------|----------------------------------|
| Non-accelerated      filer o                                                                       | Smaller      reporting company o |
|         (Do not      check if a smaller reporting company) |                             |

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| ExhibitNumber                                                                                                                                                                | Description                                                                                                                                                            |
|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|        3.1                                                                                                                                                              | Amended      and Restated Bylaws of Tier Technologies, Inc., as amended. †                                                                                       |   |
| 10.1                                                                                                                                                                         | Share      Repurchase Agreement between CPAS Systems, Inc., Tier Ventures Corporation      and Tier Technologies, Inc. dated June 29, 2007(1)                     |   |
| 10.2                                                                                                                                                                         | Employment      Agreement between Tier Technologies, Inc. and Kevin Connell, dated August      9, 2007*                                                                |   |
| 31.1                                                                                                                                                                         | Certification      of Chief Executive Officer pursuant to Rules 13a-14(a) and 15d-14(a)      promulgated under the Securities Exchange Act of 1934, as amended.† |   |
| 31.2                                                                                                                                                                         | Certification      of Chief Financial Officer pursuant to Rules 13a-14(a) and 15d-14(a)      promulgated under the Securities Exchange Act of 1934, as amended.† |   |
| 32.1                                                                                                                                                                         | Certification      of Chief Executive Officer pursuant to 18 U.S.C. Section 1350, as adopted      pursuant to Section 906 of the Sarbanes-Oxley Act of2002.*           |   |
| 32.2                                                                                                                                                                         | Certification      of Chief Financial Officer pursuant to 18 U.S.C. Section 1350, as adopted      pursuant to Section 906 of the Sarbanes-Oxley Act of2002.*           |   |
| †Filed      herewith.(1)      Filed as an exhibit on current report Form 8-K, filed on July 7,      2008, and incorporated herein by reference.*Previously      filed. |

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|                                    | TIER      TECHNOLOGIES, INC. |
|-----------------------------------------|------------------------------|
|        Date:      November 3, 2008 |                         |   |
|                                    | By:                          | /s/      Ronald W. Johnston |
|                                    |                              |        Ronald W. Johnston |
|                                    |                              |          Chief Financial Officer |
|                                    |                         |        (Principal      Financial Officer and      a Duly AuthorizedOfficer)  |

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|                        |                                 |
|-----------------------------|--------------------------------------|
| Date:      November 3, 2008 | By:      /s/ Ronald L.      Rossetti |
|                        | Ronald      L. Rossetti              |
|                        |                                 |
|                        | Chief      Executive Officer         |
|                        |                                 |
|                        | (Principal      Executive Officer)   |

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|                        |                                 |
|-----------------------------|--------------------------------------|
| Date:      November 3, 2008 | By:      /s/ Ronald W.      Johnston |
|                        | Ronald      W. Johnston              |
|                        |                                 |
|                        | Chief      Financial Officer         |
|                        |                                 |
|                        | (Principal      Financial Officer)   |

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