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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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  	November 14, 2006
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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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  	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>
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  	Registrant&#146;s telephone number, including area code:
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  	&nbsp;
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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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  <B>
  	Item 2.02 Results of Operations and Financial Condition.
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  On November 14, 2006, Tier Technologies, Inc. ("Tier" or the "Company") filed its Quarterly Report on Form 10-Q for the fiscal period ended March 31, 2006.  On December 14, 2005, Tier announced the delay in filing its fiscal year 2005 Form 10-K, and the expected restatement of its financial results for the fiscal years ended September 30, 2002, 2003 and 2004 and for the associated fiscal quarters as needed.  On October 25, 2006, Tier filed its amended Annual Report on Form 10-K/A for the fiscal year ended September 30, 2004.  On October 27, 2006, Tier filed its Annual Report on Form 10-K for the fiscal year ended September 30, 2005.  On November 13, 2006, Tier filed its Quarterly Report on Form 10-Q/A for the fiscal period December 31, 2005.<br><br>Tier anticipates completing and filing all outstanding SEC filings, including all fiscal year 2005 and 2006 Quarterly Reports on Form 10-Q over the next several weeks.  Tier expects to timely file its fiscal year 2006 Form 10-K.  <br>
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  	Item 9.01 Financial Statements and Exhibits.
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  (c) Exhibits<br><br>Exhibit 99.1 sets forth a press release that Tier issued on November 14, 2006, with selected financial information relating to Item 2.02 above.  Exhibit 99.1 shall be deemed to be furnished and not issued by the Company on November 14, 2006.<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>
  	November 16, 2006
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  	&nbsp;
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  <I>
  	By:
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  <I>
  	David E. Fountain
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  	&nbsp;
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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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  Press release titled "Tier Files Fiscal 2006 Second Quarter Form 10-Q," issued by the Company on November 14, 2006.
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metadata_documents: [{"type": "8-K", "sequence": "1", "filename": "htm_16462.htm", "description": "LIVE FILING", "secsgml_size_bytes": 10986}]
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": "061225117"}, "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):
  November 14, 2006
  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 2.02 Results of Operations and Financial Condition.
  On November 14, 2006, Tier Technologies, Inc. ("Tier" or the "Company") filed its Quarterly Report on Form 10-Q for the fiscal period ended March 31, 2006.  On December 14, 2005, Tier announced the delay in filing its fiscal year 2005 Form 10-K, and the expected restatement of its financial results for the fiscal years ended September 30, 2002, 2003 and 2004 and for the associated fiscal quarters as needed.  On October 25, 2006, Tier filed its amended Annual Report on Form 10-K/A for the fiscal year ended September 30, 2004.  On October 27, 2006, Tier filed its Annual Report on Form 10-K for the fiscal year ended September 30, 2005.  On November 13, 2006, Tier filed its Quarterly Report on Form 10-Q/A for the fiscal period December 31, 2005.
  Tier anticipates completing and filing all outstanding SEC filings, including all fiscal year 2005 and 2006 Quarterly Reports on Form 10-Q over the next several weeks.  Tier expects to timely file its fiscal year 2006 Form 10-K.
  Item 9.01 Financial Statements and Exhibits.
  (c) Exhibits
  Exhibit 99.1 sets forth a press release that Tier issued on November 14, 2006, with selected financial information relating to Item 2.02 above.  Exhibit 99.1 shall be deemed to be furnished and not issued by the Company on November 14, 2006.
  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.
  November 16, 2006
  By:
  David E. Fountain
  Name: David E. Fountain
  Title: Chief Financial Officer
  Top of the Form
  Exhibit Index
  Exhibit No.
  Description
  99.1
  Press release titled "Tier Files Fiscal 2006 Second Quarter Form 10-Q," issued by the Company on November 14, 2006.