Appeal 2007-0518
Application 90/006,969
Beamer focuses on tax preparation. However, Beamer also focuses in
detail on home accounting software too. There is approximately a full page
of the three page article describing the general advantages of using a home
accounting software program. Within that description is the above
paragraph that discusses the link between Moneyline and a home accounting
software program. The downloaded bank information is to the home
accounting or personal financial software, not directly to the MacInTax or
tax software. As described in Beamer, home accounting software such as
the Dollars & Sense software tracks data that is otherwise not relevant to a
tax payer’s tax liability. For example, direct deposit data, e.g., the amount of
money that is deposited from an employer into an employee’s bank account
may be useful in the context of home accounting software, for the purpose of
budgeting and paying one’s bills, but is not the type of data that a tax payer
uses to determine tax liability as already discussed. The home accounting
software of Beamer tracks data that would appear to have nothing to do with
a tax payer’s tax liability. For example, Beamer describes manipulating the
home accounting software files in preparation for determining tax liability.
Beamer states that “[a]t tax time it is necessary to review all transactions one
by one, making sure that each is in the correct category and correctly marked
as taxable or nontaxable” (FF 23). That statement supports the notion that
data collected through the home accounting software such as Dollars &
Sense is not limited to tax data. Here, the Examiner has failed to sufficiently
demonstrate that the data obtained from the bank is anything more than
information that a taxpayer would use for household budgeting purposes,
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