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  <TITLE> Tier Technologies, Inc. (Form: 8-K) </TITLE>
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  		UNITED STATES<BR>
  	SECURITIES AND EXCHANGE COMMISSION
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  	WASHINGTON, D.C. 20549
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  	FORM 8-K
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  	CURRENT REPORT
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  	Pursuant to Section&nbsp;13 or 15(d) of the Securities Exchange Act of 1934
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  	Date of Report (Date of Earliest Event Reported):
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  	&nbsp;
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  	March 23, 2007
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  	Tier Technologies, Inc.
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  <BR>__________________________________________<BR>
  	(Exact name of registrant as specified in its charter)
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  	Delaware
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  	000-23195
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  	94-3145844
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  _____________________<BR>
  	(State or other jurisdiction
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  _____________<BR>
  	(Commission
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  ______________<BR>
  	(I.R.S. Employer
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  	of incorporation)
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  	File Number)
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  	Identification No.)
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  	&nbsp;&nbsp;
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  	10780 Parkridge Blvd., 4th Floor, Reston, Virginia
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  	20191
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  _________________________________<BR>
  	(Address of principal executive offices)
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  	&nbsp;
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  ___________<BR>
  	(Zip Code)
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  	Registrant&#146;s telephone number, including area code:
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  	571-382-1000
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  	Not Applicable
  <BR>______________________________________________<BR>
  	Former name or former address, if changed since last report
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  	&nbsp;
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  <!-- CoverPageRegistrant END --><P><FONT SIZE="2">
  Check the appropriate box below if the Form 8-K filing is intended to
  simultaneously satisfy the filing obligation of the registrant under any
  of the following provisions:</FONT>
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  <P><FONT SIZE="2">
  [&nbsp;&nbsp;]&nbsp;&nbsp;Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)<br>
  [&nbsp;&nbsp;]&nbsp;&nbsp;Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)<br>
  [&nbsp;&nbsp;]&nbsp;&nbsp;Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))<br>
  [&nbsp;&nbsp;]&nbsp;&nbsp;Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))<br>
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  	Item 1.01 Entry into a Material Definitive Agreement.
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  On March 23, 2007, Tier Technologies, Inc. ("Tier" or the "Company") and its wholly owned subsidiaries, Official Payments Corporation and EPOS Corporation, entered into a First Amendment to Amended and Restated Credit and Security Agreement (the "Amendment") with City National Bank, which amended an earlier agreement signed March 6, 2006.  The Amendment, which is scheduled to mature on September 30, 2007, allows Tier to issue letters of credit up to $10.0 million.
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  	Item 9.01 Financial Statements and Exhibits.
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  (c) Exhibits<br><br>See exhibit list attached hereto. <br>
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  	SIGNATURES
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  	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.
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  	Tier Technologies, Inc.
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  	&nbsp;&nbsp;
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  <I>
  	March 28, 2007
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  <I>
  	By:
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  <I>
  	David E. Fountain
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  <I>
  	Name: David E. Fountain
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  <I>
  	Title: Chief Financial Officer
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  	Exhibit&nbsp;Index
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  	Exhibit No.
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  	Description
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  	99.1
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  	&nbsp;
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  First Amendment to Amended and Restated Credit and Security Agreement
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metadata_documents: [{"type": "8-K", "sequence": "1", "filename": "htm_19218.htm", "description": "LIVE FILING", "secsgml_size_bytes": 10199}]
metadata_filer: {"company-data": {"conformed-name": "TIER TECHNOLOGIES INC", "cik": "0001045150", "assigned-sic": "7373", "irs-number": "943145844", "state-of-incorporation": "DE", "fiscal-year-end": "0930"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "000-23195", "film-number": "07724138"}, "business-address": {"street1": "10780 PARKRIDGE BLVD", "street2": "4TH FLOOR", "city": "RESTON", "state": "VA", "zip": "20191", "phone": "5713821090"}, "mail-address": {"street1": "10780 PARKRIDGE BLVD", "street2": "4TH FLOOR", "city": "RESTON", "state": "VA", "zip": "20191"}}
text: Tier Technologies, Inc. (Form: 8-K)
  UNITED STATES
  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):
  March 23, 2007
  Tier Technologies, Inc.
  __________________________________________
  (Exact name of registrant as specified in its charter)
  Delaware
  000-23195
  94-3145844
  _____________________
  (State or other jurisdiction
  _____________
  (Commission
  ______________
  (I.R.S. Employer
  of incorporation)
  File Number)
  Identification No.)
  10780 Parkridge Blvd., 4th Floor, Reston, Virginia
  20191
  _________________________________
  (Address of principal executive offices)
  ___________
  (Zip Code)
  Registrant's telephone number, including area code:
  571-382-1000
  Not Applicable
  ______________________________________________
  Former name or former address, if changed since last report
  Check the appropriate box below if the Form 8-K filing is intended to
  simultaneously satisfy the filing obligation of the registrant under any
  of the following provisions:
  [  ]  Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
  [  ]  Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
  [  ]  Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
  [  ]  Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))
  Top of the Form
  Item 1.01 Entry into a Material Definitive Agreement.
  On March 23, 2007, Tier Technologies, Inc. ("Tier" or the "Company") and its wholly owned subsidiaries, Official Payments Corporation and EPOS Corporation, entered into a First Amendment to Amended and Restated Credit and Security Agreement (the "Amendment") with City National Bank, which amended an earlier agreement signed March 6, 2006.  The Amendment, which is scheduled to mature on September 30, 2007, allows Tier to issue letters of credit up to $10.0 million.
  Item 9.01 Financial Statements and Exhibits.
  (c) Exhibits
  See exhibit list attached hereto.
  Top of the Form
  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.
  March 28, 2007
  By:
  David E. Fountain
  Name: David E. Fountain
  Title: Chief Financial Officer
  Top of the Form
  Exhibit Index
  Exhibit No.
  Description
  99.1
  First Amendment to Amended and Restated Credit and Security Agreement