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 22Page: Previous 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 Next
Last modified: September 9, 2013