Ex Parte MCCALDEN et al - Page 3



          Appeal No. 2004-0044                                                        
          Application No. 09/375,214                                                  
               The Examiner relies on the following references:                       
               Taricani, Jr. (Taricani)      6,016,479      Jan. 18, 2000             
                                                  (filed May 14, 1998)                
               Honarvar                      6,321,206      Nov. 20, 2001             
                                                  (filed Dec. 21, 1998)               
               Claims 13-19, 22 and 33-38 stand rejected under 35 U.S.C.              
          § 103(a) as being unpatentable over Honarvar and Taricani.                  
               We make reference to the answer (Paper No. 23, mailed                  
          May 21, 2003) for the Examiner’s reasoning, and to the appeal               
          brief (Paper No. 22, filed February 27, 2003) for Appellants’               
          arguments thereagainst.                                                     
                                       OPINION                                        
               In rejecting the claims, the Examiner relies on Honarvar for           
          teaching an apparatus and the corresponding method including a              
          computer-implemented data mining, decision management system,               
          case management system and a feedback mechanism for identifying             
          taxpayer profiles and identifying links between the profiles                
          (answer, page 4).  The Examiner further relies on Taricani for              
          disclosing a case management system which implements different              
          treatments for taxpayer compliance (answer, the paragraph                   
          bridging pages 4 and 5).  Based on the teachings of these two               
          prior art references, the Examiner concludes that the skilled               
          artisan would have found it obvious to combine the taxpayer data            
          of Taricani with the data mining system of Honarvar in order to             
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