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                                                                   Exhibit 10.68

                                 FULL RECOURSE
                            SECURED PROMISSORY NOTE

$30,014.65                                                        March 27, 2000
                                                        Walnut Creek, California

     FOR VALUE RECEIVED, James L. Bildner, an individual ("MAKER") promises to
pay Tier Technologies, Inc., a California corporation ("HOLDER"), or order, at
1350 Treat Boulevard, Suite 250, Walnut Creek, California or such other place as
Holder may from time to time designate, in lawful money of the United States,
the principal sum of up to thirty thousand dollars and fourteen dollars and
65/100 ($30,014.65), plus interest thereon from the date hereof until paid in
full, as set forth below.


     1.  Interest.  Interest on the principal sum of this Note shall accrue at
the rate of 6.99% per annum, compounded annually, based on a 365 day year and
the actual number of days elapsed.

     2.  Payments.  The entire principal sum and all accrued but unpaid
interest and any other sums payable hereunder shall be due and payable in full
on July 15, 2007.

     3.  Prepayment.  This Note may be prepaid in whole or in part, at any
time, without penalty or premium.

     4.  Application of Payments.  All payments received by Holder shall be
applied first to accrued interest, then to other charges due with respect to
this Note or any other document executed by Maker in connection therewith, and
then to then-unpaid principal balance.

     5.  Security.  This Note is secured by a first priority security interest
in 161,142 shares of TIER Technologies, Inc. Class A Common Stock, pursuant to a
Stock Pledge Agreement (the "Pledge Agreement").

     6.  Default and Remedies.

         (a)  Default.  Maker will be in default under this Note if (i) Maker
fails to make a payment of principal and/or interest hereunder when due, (ii)
Maker breaches any other covenant or agreement under this Note, or (iii) an
event of default occurs under the Pledge Agreement.

         (b)  Remedies.  Upon Maker's default, Holder may (i) upon fifteen (15)
days' written notice to Maker, declare the entire principal sum and all accrued
and unpaid interest hereunder immediately due and payable and (ii) exercise any
and all of the remedies provided in the Pledge Agreement and law.

     7.  Waivers.  Except as otherwise provided in the Pledge Agreement, Maker,
and any endorsers or guarantors hereof, severally waive diligence, presentment,
protest and demand and also notice of dishonor of this Note, and expressly
agrees that this Note, or any payment hereunder, may be extended from time to
time without notice, all without in any way affecting the liability of Maker or
any endorsers or guarantors hereof. No extension of time for the

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payment of this Note, or any installment hereof, agreed to by Holder with any
person now or hereafter liable for the payment of this Note, shall affect the
original liability of Maker under this Note, even if Maker is not a party to
such agreement. Holder may waive its right to require performance of or
compliance with any term, covenant or condition of this Note only by express
written waiver.

     8.  Miscellaneous.

          (a)  Maker shall pay all costs, including, without limitation,
reasonable attorneys' fees and costs incurred by Holder in collecting the sums
due hereunder or in connection with the release of any security for this Note,
whether or not any legal action is actually filed, litigated or prosecuted to
judgment or award. In the event of any action or legal proceeding concerning
this Note or the enforcement of any rights hereunder, Holder shall be entitled
to, in addition to any other relief to which Holder may be entitled, all legal
and court costs and expenses, including reasonable attorneys' fees, incurred by
Holder in connection with such action.

          (b)  This Note may be modified only by a written agreement executed by
Maker and Holder.

          (c)  This Note shall be governed by California law.

          (c)  The terms of this Note shall inure to the benefit of and bind
Maker and Holder and their respective heirs, legal representatives and
successors and assigns.

          (e)  Time is of the essence with respect to all matters set forth in
this Note.

          (f)  If this Note is destroyed, lost or stolen, Maker will deliver a
new Note to Holder on the same terms and conditions as this Note, with a
notation of the unpaid principal and accrued and unpaid interest in substitution
of the prior Note. Holder shall furnish to Maker reasonable evidence that the
Note was destroyed, lost or stolen and any security or indemnity that may be
reasonably required by Maker in connection with the replacement of this Note.

     IN WITNESS WHEREOF, Maker has executed this Note as of the date and year
first above written.

                                             Maker:

                                             /s/ James L. Bildner
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                                             James L. Bildner

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