Appeal 2007-0518
Application 90/006,969
amount of money directly deposited into a taxpayer’s account, which
Simplification refers to as “salary data.” We further understand
Simplification to argue that a monthly bank record showing the amount of
money directly deposited would not be “tax data” since one could not
determine the taxable income from the data showing the amount deposited.
Instead, Simplification maintains that Beamer’s direct deposit information is
not useful information for determining a tax payer’s liability.
In support of the argument, Simplification directs attention to
paragraph 3 of Beamer. That passage is as follows:
One day in the not-too-distant future Jan and Jim
Smithwick will have their employers transmit their salaries
electronically directly into their personal bank accounts. They
will be able to download their bank records into their personal
financial software. That program can lien pass the information
to a tax preparation program.
This passage tends to support Simplification’s argument that the only
type of data that is specifically described is “salary” information, or the
amount of money directly deposited into the taxpayer’s bank account from
an employer. From the above passage, one would understand that what an
employer is electronically directly transmitting to the Smithwick’s bank
accounts is the amount of money owed to them from their employer. Such
direct deposits are typically made on a weekly, bi-weekly or monthly basis.
That amount would be after all tax deductions, retirement deductions, social
security deductions, and any other deductions are made. There is no
indication from the above passage that the amount deposited directly into the
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