FORM 3

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 INITIAL STATEMENT OF BENEFICIAL OWNERSHIP OF SECURITIES 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(h) of the Investment Company Act of 1940

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(Print or Type Responses)

1. Name and Address of Reporting Person *   B. Riley Financial, Inc. 2. Date of Event Requiring Statement (Month/Day/Year) 08/01/2018 3. Issuer Name and Ticker or Trading Symbol Liberty Tax, Inc. [TAX] (Last) (First) (Middle) 21255 BURBANK BOULEVARD,, SUITE 400 4. Relationship of Reporting Person(s) to Issuer (Check all applicable) _____ Director __X__ 10% Owner _____ Officer (give title below) _____ Other (specify below) 5. If Amendment, Date Original Filed(Month/Day/Year) (Street) WOODLAND HILLS,, CA 91367 6. Individual or Joint/Group Filing(Check Applicable Line) ___ Form filed by One Reporting Person _X_ Form filed by More than One Reporting Person (City) (State) (Zip) Table I - Non-Derivative Securities Beneficially Owned

1.Title of Security (Instr. 4) 2. Amount of Securities Beneficially Owned (Instr. 4) 3. Ownership Form: Direct (D) or Indirect (I) (Instr. 5) 4. Nature of Indirect Beneficial Ownership (Instr. 5) Class A Common Stock 2,005,353 (2) D   Class A Common Stock 475,000 I Please see footnotes (1) (3) (4) Class A Common Stock 150,000 I Please see footnotes (1) (3) (5) Class A Common Stock 455,434 I Please see footnotes (1) (3) (6)

Reminder: Report on a separate line for each class of securities beneficially owned directly or indirectly.			SEC 1473 (7-02)
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Table II - Derivative Securities Beneficially Owned (e.g., puts, calls, warrants, options, convertible securities)

1. Title of Derivative Security (Instr. 4)	2. Date Exercisable and Expiration Date (Month/Day/Year)		3. Title and Amount of Securities Underlying Derivative Security (Instr. 4)		4. Conversion or Exercise Price of Derivative Security	5. Ownership Form of Derivative Security: Direct (D) or Indirect (I) (Instr. 5)	6. Nature of Indirect Beneficial Ownership (Instr. 5)
	Date Exercisable	Expiration Date	Title	Amount or Number of Shares

Reporting Owners

Reporting Owner Name / Address	Relationships
	Director	10% Owner	Officer	Other
B. Riley Financial, Inc. 21255 BURBANK BOULEVARD, SUITE 400 WOODLAND HILLS,, CA 91367	Â	  X	Â	Â
BRC Partners Opportunity Fund, LP 11100 SANTA MONICA BLVD., SUITE 800 LOS ANGELES,, CA 90025	Â	  X	Â	Â
B. RILEY CAPITAL MANAGEMENT, LLC 11100 SANTA MONICA BLVD., SUITE 800 LOS ANGELES,, CA 90025	Â	  X	Â	Â
B. RILEY FBR, INC. 119 ROWAYTON AVENUE, 2ND FLOOR NORWALK,, CT 06853	Â	  X	Â	Â
Dialectic Antithesis Partners, LP 11100 SANTA MONICA BLVD., SUITE 800 LOS ANGELES,, CA 90025	Â	  X	Â	Â
BR Dialectic Capital Management, LLC 119 ROWAYTON AVENUE, 2ND FLOOR NORWALK,, CT 06853	Â	  X	Â	Â

Signatures

B. Riley Financial, Inc., by: /s/ Bryant R. Riley, Co-Chief Executive Officer		08/06/2018
**Signature of Reporting Person		Date
BRC Partners Opportunity Fund, L.P., by: /s/ Bryant R. Riley, Chief Executive Officer		08/06/2018
**Signature of Reporting Person		Date
B. Riley Capital Management, LLC, by: /s/ Bryant R. Riley, Chief Executive Officer		08/06/2018
**Signature of Reporting Person		Date
Dialectic Antithesis Partners, LP, by: /s/ John Fichthorn, Portfolio Manager		08/06/2018
**Signature of Reporting Person		Date
B. Riley FBR, Inc., by: /s/ Bryant R. Riley, Executive Officer		08/06/2018
**Signature of Reporting Person		Date
BR Dialectic Capital Management, LLC, by: /s/ John Fichthorn, Managing Member		08/06/2018
**Signature of Reporting Person		Date

Explanation of Responses:

*	If the form is filed by more than one reporting person, see Instruction 5(b)(v).
**	Intentional misstatements or omissions of facts constitute Federal Criminal Violations. See 18 U.S.C. 1001 and 15 U.S.C. 78ff(a).
(1)	In addition to B. Riley Financial, Inc., a Delaware corporation ("BRF"), this Form 3 is being filed jointly by BRC Partners Opportunity Fund, L.P., a Delaware limited partnership ("BRPLP"), B. Riley Capital Management, LLC, a New York limited liability company ("BRCM"), BRC Partners Management GP, LLC, a Delaware limited liability company ("BRPGP"), B. Riley FBR, Inc., a Delaware corporation ("BRFBR"), Dialectic Antithesis Partners, LP, a Delaware limited partnership ("Dialectic") and BR Dialectic Capital Management, LLC, a Delaware limited liability company (collectively, the "Filing Persons"). Each of the Filing Persons disclaims beneficial ownership of the outstanding shares of Common Stock, par value $0.01 per share ("Tax Common Stock"), of Liberty Tax, Inc., a Delaware corporation ("Liberty Tax" or the "Issuer"), reported herein except to the extent of its pecuniary interest therein.
(2)	Represents 2,005,353 shares of Tax Common Stock owned directly by BRF.
(3)	BRPGP is the general partner of BRPLP, BRCM is an investment advisor to BRPLP and BRF is the parent company of BRCM. As a result, BRPGP, BRCM and BRF may be deemed to indirectly beneficially own the Shares held by BRPLP. BRCM is an investment advisor to BRFBR and BRF is the parent company of BRFBR. As a result, BRCM and BRF may be deemed to indirectly beneficially own the Shares held by BRFBR. BR Dialectic is the general partner and investment manager of Dialectic. BRCM is an investment advisor and the parent company of BR Dialectic and BRF is the parent company of BRCM. As a result, BR Dialectic, BRCM and BRF may be deemed to indirectly beneficially own the Shares held by Dialectic.
(4)	Represents 475,000 shares of Tax Common Stock owned directly by BRPLP.
(5)	Represents 150,000 shares of Tax Common Stock owned directly by Dialectic.
(6)	Represents 455,434 shares of Tax Common Stock owned directly by BRFBR.
  Remarks: BRPGP had not yet obtained edgar access codes at the time of this filing and therefore cannot sign this Form 3. The Filing Persons expect to file an amended Form 3/A adding BRPGP as a reporting owner and signatory once that entity has obtained edgar access codes.

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