The Taxes category drew the top spot on the ranking of the top gaining properties, with an increase of 235 percent compared to December. Nearly 21 million Internet users visited tax sites last month, an increase of 12 percent compared to January 2004.

The top gaining property in January was HRBlock.com, which drew 4.1 million visitors, an increase of 636 percent compared to December. IRS.gov also saw a triple digit increase (238 percent), attracting 11 million visitors in January. An 840-percent increase in traffic to TurboTax.com drove Intuit up 68 percent, making it January's ninth largest gaining property.