Appeal 2007-0518
Application 90/006,969
Hopefully, before tax time rolls around you will have been
practicing with report templates all year. This is the most difficult
part of using these programs, especially with MacMoney, because
there are so many variables to deal with. You must make a year end
report that will correctly summarize the tax data from your files. If
you have been using the suggested tax accounts from the program,
this shouldn’t be too hard (Beamer ¶¶ 36 and 37).
24. Simplification argued that Beamer fails to describe that the tax
data provider, e.g., the bank, provides tax data as follows:
Contrary to the assertion in the Final Office Action, the bank
record and the salary deposit indicated by Beamer are not “tax data.”
Beamer teaches that the bank record indicates the salary of the
taxpayer. Beamer, ¶ 3. This salary entry in the bank record is the net
pay of the taxpayer. One of ordinary skill in the art of taxes would
know that this salary entry, by itself, neither includes nor suggests
the taxpayer’s gross income, the tax withholdings taken from the
taxpayer’s gross income by the taxpayer’s employer, and other
deductions, such as, for example, retirement deductions, transportation
deductions, and parking deductions, all of which are used to determine
the taxpayer’s taxable income. Further, one of ordinary skill in the art
of taxes would know that, given that the employer withheld money
from the taxpayer’s income, the tax return including only the salary
deposit indicated in the bank record of Beamer would be incorrect
because that tax return would not include the taxpayer’s taxable
income. Only through manual input, then, could the taxpayer’s
taxable income be obtained. Hence, the downloaded bank record
disclosed in Beamer, which indicates the salary deposit of the
taxpayer, is not “tax data” because, by itself, the salary entry in the
bank record cannot be used to prepare the tax return of the taxpayer.
(Br. 34) (emphasis by Simplification).
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