Ex Parte 6202052 et al - Page 22



                Appeal 2007-0712                                                                              
                Application 90/006,713                                                                        
                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                 
                Smithwick’s account is the type of data that is typically used to determine                   
                one’s tax liability.  For example, a monthly bank report showing direct                       
                deposits from an employer is a snap shot of what occurred in a given month                    
                and would not be a complete accurate summary of a taxpayer’s total net                        
                income for a year, information that would be found on a W-2 form, e.g., the                   
                type of data that the Specification describes as being “tax data.”   Even if the              
                direct deposit salary amount on a bank statement is assumed to be passed to                   
                a tax preparation program that does not turn it into “tax data” without any                   
                demonstration that the tax preparation software indeed uses that data to                      
                determine one’s tax liability.                                                                
                      The Examiner’s response to Simplifications’ argument is not                             
                sufficient to refute the Applicants’ arguments.  The Examiner is silent with                  
                respect to Simplification’s specific argument that Beamer describes a                         
                monthly bank statement that would only include a direct deposit amount                        
                from an employer, and that such information would not be enough or helpful                    
                to determine a taxpayer’s tax liability.  Instead, the Examiner merely repeats                
                what was stated in the rejection, e.g., that Beamer ultimately utilizes the                   
                downloaded bank statement information to electronically prepare a tax                         
                return.  However, the Examiner has failed to direct attention to where in                     
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