4 1 d11222.txt ---------------------------- OMB APPROVAL ------------ OMB Number: 3235-0287 Expires: January 31, 2005 Estimated average burden hours per response 0.5 ---------------------------- UNITED STATES SECURITY AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 4 STATEMENT OF CHANGES IN BENEFICIAL OWNERSHIP Filed pursuant to Section 16(a) of the Securities Exchange Act of 1934, Section 17(a) of the Public Utility Holding Company Act of 1935 or Section 30(f) of the Investment Company Act of 1940 |_| Check this box if no longer subject to Section 16. Form 4 or Form 5 obligations may continue. See Instruction 1(b). (Print or Type Responses) ================================================================================ 1. Name and Address of Reporting Person* Tier Technologies, Inc. -------------------------------------------------------------------------------- (Last) (First) (Middle) 1350 Treat Boulevard, Suite 250 -------------------------------------------------------------------------------- (Street) Walnut Creek CA 94596 -------------------------------------------------------------------------------- (City) (State) (Zip) ================================================================================ 2. Issuer Name and Ticker or Trading Symbol Official Payments Corporation (OPAY) ================================================================================ 3. I.R.S. Identification Number of Reporting Person, if an entity (Voluntary) ================================================================================ 4. Statement for Month/Year July 2002 ================================================================================ 5. If Amendment, Date of Original (Month/Year) ================================================================================ 6. Relationship of Reporting Person(s) to Issuer (Check all applicable) |_| Director |X| 10% Owner |_| Officer (give title below) |_| Other (specify below) -------------------- ================================================================================ 7. Individual or Joint/Group Filing (Check Applicable Line) |X| Form filed by One Reporting Person |_| Form filed by More than One Reporting Person ================================================================================ ================================================================================ Table I -- Non-Derivative Securities Acquired, Disposed of, or Beneficially Owned ================================================================================

(1) On July 25, 2002, Kingfish Acquisition Corporation ("Purchaser"), a wholly-owned subsidiary of Tier Technologies, Inc. ("Tier") accepted shares tendered in a tender offer conducted in connection with an Agreement and Plan of Merger dated as of May 30, 2002, among Purchaser, Tier and Official Payments Corporation ("Opay"). On July 31, 2002, in a merger of Purchaser with and into Opay, each share of Opay (other than shares held by Opay as treasury stock or by Tier and any of its subsidiaries, and other than shares held by any stockholders who properly exercise their appraisal rights under Delaware law) was converted into the right to receive $3.00 net to the holder in cash, without interest. Reminder: Report on a separate line for each class of securities beneficially owned directly or indirectly. * If the form is filed by more than one reporting person, see Instruction 4(b)(v). Potential persons who respond to the collection of information contained in this form are not required to respond unless the form displays a currently valid OMB control number. (Over) SEC 1474 (3-00) FORM 4 (continued) Table II -- Derivative Securities Acquired, Disposed of, or Beneficially Owned (e.g., puts, calls, warrants, options, convertible securities) ================================================================================

Explanation of Responses: /s/ James L. Bildner August 8, 2002 ---------------------------------------------- ----------------- ** Signature of Reporting Person Date James L. Bildner, Chairman and Chief Executive Officer ** Intentional misstatements or omissions of facts constitute Federal Criminal Violations. See 18 U.S.C. 1001 and 15 U.S.C. 78ff(a). Note: File three copies of this Form, one of which must be manually signed. If space is insufficient, see Instruction 6 for procedure. Potential persons who are to respond to the collection of information contained in this form are not required to respond unless the form displays a currently valid OMB Number. Page 2

OFFICIAL PAYMENTS CORP 4