Ex Parte 6697787 et al - Page 18



                 Appeal 2007-0518                                                                                        
                 Application 90/006,969                                                                                  
                 feature.  The Specification would appear to support the limitation and the                              
                 Examiner has failed to explain otherwise.  For example, the Specification                               
                 describes that the electronic intermediary can connect electronically with the                          
                 IRS and receive tax data from the IRS.  The tax data is data that various tax                           
                 data providers provide to the IRS (FF 11).  The Examiner has failed to                                  
                 clearly articulate why the Specification fails to convey that the inventor had                          
                 possession of the claimed feature.                                                                      
                        In response to Simplification’s arguments, the Examiner apparently                               
                 agrees that the Specification does provide written description support for the                          
                 electronic transmission of data and software processing using the data, but                             
                 argues that the Specification fails to explain in detail how this is                                    
                 accomplished (FF 15).                                                                                   
                        Whether one of ordinary skill in the art can make or use a described                             
                 invention, e.g., enablement, is a separate and distinct requirement of                                  
                35 U.S.C. § 112, ¶ 1.  The test for enablement is based on undue                                         
                 experimentation, where several underlying factual findings need be made.                                
                 In re Wands, 858 F.2d 731, 8 USPQ2d 1400.  The Examiner has failed to                                   
                 make any such findings.  We need not and will not speculate as to how the                               
                 Examiner’s rejections may possibly fit into an enablement scenario.  The                                
                 Examiner has the initial burden to succinctly articulate a rationale for                                
                 rejecting the claims.                                                                                   
                        The Examiner’s rejection based on the second paragraph of 35 U.S.C.                              
                 § 112 is verbatim the same as the written description rejection.  In the                                
                 context of 35 U.S.C. § 112, second paragraph, the Examiner has failed to                                
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