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 18Page: Previous 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 Next
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