Refund Anticipation Loans died following the end of tax season. But the attack on bank products utilized by tax software companies and preparers has entered a new phase. A broad-based legal challenge has been mounted against refund anticipation checks while the suits also seek damages based on fees charged for RALs for several years. Last fall, class action suits were filed against the two leading tax preparation chains, H&R Block and Liberty Tax and this month the cases were consolidated before the federal court of the Northern District of Illinois.