Appeal 2007-0518
Application 90/006,969
An issue raised by Simplification is whether Beamer describes that the
information collected from the tax data provider, e.g., bank, is “tax data.”
For the reasons that follow, the Examiner has failed to sufficiently establish
that Beamer describes that the information collected from the tax data
provider, e.g., bank, is “tax data,” and therefore the rejection of all of the
claims 1-18 and 31-40 is reversed.
In reviewing both the Examiner’s and Simplification’s arguments, it
appears that both agree that “tax data” is data that is used to determine a tax
payer’s liability (FFs 19 and 24), which is consistent with the Specification
description of tax data (FF 26). The specification describes examples of “tax
data” as IRS Forms W-2 from their employers and IRS Forms 1099 from
their banks (FF 26). Simplification disagrees that Beamer describes that the
information obtained from the bank, e.g., tax data provider, is data that is
used to determine a taxpayer’s liability.
Simplification argues that the information obtained from the tax data
provider, e.g., the bank, is described as “salary data” and that “salary data”
does not indicate the net pay of the taxpayer, which is necessary to
determine the taxpayer’s taxable income. Specifically, Simplification argues
that the Beamer bank record indicates the salary of the taxpayer.
Simplification further argues that the bank record salary entry is the net pay
of the taxpayer, and that the salary entry data would not include a taxpayer’s
taxable income, or tax liability (FF 24).
We understand Simplification to argue that the information contained
on a bank statement as described in Beamer would show a record of the
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