The present application, filed on or after March 16, 2013, is being examined under the first inventor to file provisions of the AIA .
DETAILED ACTION
The following is in response to the application filed 1/14/2025. Claims 1-20 are pending.
Drawings
The drawings are objected to because figures 4-13, 15-16 included a grayed out areas and font are difficult to read and the font is too small to be legible. Numbers, letters, and
reference characters on the drawings must measure at least 0.32 cm (1 /8 inch) in height. See 37
CFR 1.84(p)(3).
Replacement drawing sheets with sufficiently legible font in compliance with 37 CFR
1.84 and 1.121 (d) are required.
Corrected drawing sheets in compliance with 37 CFR 1.121(d) are required in reply to the Office action to avoid abandonment of the application. Any amended replacement drawing sheet should include all of the figures appearing on the immediate prior version of the sheet, even if only one figure is being amended. The figure or figure number of an amended drawing should not be labeled as “amended.” If a drawing figure is to be canceled, the appropriate figure must be removed from the replacement sheet, and where necessary, the remaining figures must be renumbered and appropriate changes made to the brief description of the several views of the drawings for consistency. Additional replacement sheets may be necessary to show the renumbering of the remaining figures. Each drawing sheet submitted after the filing date of an application must be labeled in the top margin as either “Replacement Sheet” or “New Sheet” pursuant to 37 CFR 1.121(d). If the changes are not accepted by the examiner, the applicant will be notified and informed of any required corrective action in the next Office action. The objection to the drawings will not be held in abeyance.
Specification
The abstract of the disclosure is objected to because the spacing of the lines is such as to make reading difficult, line spacing should be 1 1/2 or double spaced (see 37 CFR 1.52(b)(2)) on good quality paper are required.. Correction is required. See MPEP § 608.01(b).
Claim Objections
Claims 2, 3, 6, 7, 11, 13, 18, 19, 20 are objected to because of the following informalities:
Where a claim sets forth a plurality of elements or steps, each element or step of the claim should be separated by a line indentation (see 37 CFR 1.75 (i)).
Appropriate correction is required.
Claim 12 is confusing as to how is the device comprising a processor configured to signup a user on the device. Applicant should clarify.
Claim Rejections - 35 USC § 101
35 U.S.C. 101 reads as follows:
Whoever invents or discovers any new and useful process, machine, manufacture, or composition of matter, or any new and useful improvement thereof, may obtain a patent therefor, subject to the conditions and requirements of this title.
Claims 1-20 are rejected under 35 U.S.C. 101 because the claimed invention is directed to an abstract idea without significantly more. The claims recite an abstract idea. This judicial exception without significantly more. The claims do not include additional elements that are sufficient to amount to significantly more than the judicial exception.
Claims 1-20 are directed to a method and device. The claims fall within one of the four statutory categories of invention (processes, machines, manufactures and compositions of matter).
The Examiner has identified independent method Claim 1 as the claim that represents the claimed invention for analysis and is similar to independent and device Claim 12.
The claims recite method for handling a tax service, comprising:
signing up, by a user, …;
receiving,…, a user input comprising at least one entity type, at least one rental rate, a number of rental events intended by the user and at least one tax status, while applying an Augusta Rule for the tax service, wherein the user input is received after the signup by the user;
obtaining,…, at least one database comprising a rental rate data sourced from a third-party provider;
obtaining,…e, at least one event based on the user input;
identifying and presenting, …, a plurality of high priority dates to the user based on the at least one event;
selecting,… at least one high priority date from the plurality of high priority dates to rent a property by comparing the at least one high priority date among the plurality of high priority dates;
generating… at least one rental value for at least one high priority date based on a predefined rental rate for the property within a user- defined region, wherein the predefined rental rate is computed based on the rental rate data sourced from the third-party provider and the at least one event;
allowing,…an entry to adjust the at least one generated rental value, wherein the at least one generated rental value estimates a tax saving information;
generating,…a tax related document comprising the at least one generated rental value and the tax saving information;
validating,… the tax related document; and
storing,… the tax related document for at least one audit purpose.
Under Step 2A Prong 1, the claim as a whole recites the series of steps instructing how to generate tax savings information, which is a fundamental economic practice (tax strategy) and thus falls within the abstract grouping of certain method of organizing human activity. Thus, the claim recites an abstract idea.
Under Step 2A prong 2, this judicial exception is not integrated into a practical application. The claim as a whole merely describes how to generally “apply” the concept of how to generate tax savings information in a computer environment. The claimed computer components (an electronic device and in claim 12, additionally a memory and a processor) are recited at a high level of generality and are merely invoked as tools to perform an existing tax strategy process. Simply implementing the abstract idea on a generic computer is not a practical application of the abstract idea. Accordingly, these additional elements do not integrate the abstract idea into a practical application. The claim is directed to an abstract idea.
The claim does not include additional elements that are sufficient to amount to significantly more than the judicial exception. As discussed with respect to Step 2A prong 2, the claim describes how to generally “apply” the concept of how to generate tax savings information in a computer environment. Thus, even when viewed separately and as a whole, these additional claim elements do not provide meaningful limitations to transform the abstract idea into a patent eligible application of the abstract idea such that the claims amount to significantly more than the abstract idea itself. The claim is ineligible.
The recitation of claim limitations that attempt to cover any solution to an identified problem with no restriction on how the result is accomplished and no description of the mechanism for accomplishing the result, does not integrate a judicial exception into a practical application or provide significantly more because this type of recitation is equivalent to the words "apply it".
Dependent claims, 2-11 and 13-20, further define the abstract idea that is present in their respective independent claims 1 and 12 (further defining the abstract idea such as how the event is obtained, generating a score, adjusting the generated values, defining the event, receiving feedback, for example). The dependent claims are abstract for the reasons presented above because there are no additional elements that integrate the abstract idea into a practical application or are sufficient to amount to significantly more than the judicial exception when considered as a whole, individually and as an ordered combination. The recitation of claim limitations that attempt to cover any solution to an identified problem with no restriction on how the result is accomplished and no description of the mechanism for accomplishing the result, does not integrate a judicial exception into a practical application or provide significantly more because this type of recitation is equivalent to the words "apply it". Thus, the claims 1-20 are not patent-eligible.
Claim Rejections - 35 USC § 102
In the event the determination of the status of the application as subject to AIA 35 U.S.C. 102 and 103 (or as subject to pre-AIA 35 U.S.C. 102 and 103) is incorrect, any correction of the statutory basis (i.e., changing from AIA to pre-AIA ) for the rejection will not be considered a new ground of rejection if the prior art relied upon, and the rationale supporting the rejection, would be the same under either status.
The following is a quotation of the appropriate paragraphs of 35 U.S.C. 102 that form the basis for the rejections under this section made in this Office action:
A person shall be entitled to a patent unless –
(a)(1) the claimed invention was patented, described in a printed publication, or in public use, on sale, or otherwise available to the public before the effective filing date of the claimed invention.
Claim(s) 1-20 is/are rejected under 35 U.S.C. 102(a)(1) as being anticipated by Wang et al. (US 10140666 B1).
Specifically as to claims 1 and 12, Wang et al. disclose a method (and related device) for handling a tax service, comprising:
signing up, by a user, on an electronic device (see col 13, lines 34-37 “(51) The data capture utility 43 may operate in a number of different modes to gain access to different user accounts. In one mode, a user will provide his or her authentication information (e.g., login ID and password)” ;
receiving, by the electronic device, a user input comprising at least one entity type, at least one rental rate, a number of rental events intended by the user and at least one tax status, while applying an Augusta Rule for the tax service, wherein the user input is received after the signup by the use (see col 12, lines 59-67 to col 13 line 1-6 “As seen in FIG. 7, a data capture utility 43 is provided that is executed by or as part of the tax preparation software 100. The data capture utility 43 connects the computing device 102, 103 to one or more remotely located data sources 48a-48g. The data capture utility 43 captures tax data pertaining to the user and then transfers this information to the data store 42. Tax data includes any data that may be required or used by the MeF schema 44. Tax data does not necessarily have to include a monetary (e.g., income) component. For example, tax data could include data related to the number and identify of dependents within a household. It also includes other tax-related information such as income amounts and expenses related to tax deductions or credits. The data capture utility 43 may include a number of different forms.”);
obtaining, by the electronic device, at least one database comprising a rental rate data sourced from a third-party provider (see col 12, lines 59-67 to col 13 line 1-6 “As seen in FIG. 7, a data capture utility 43 is provided that is executed by or as part of the tax preparation software 100. The data capture utility 43 connects the computing device 102, 103 to one or more remotely located data sources 48a-48g. The data capture utility 43 captures tax data pertaining to the user and then transfers this information to the data store 42. Tax data includes any data that may be required or used by the MeF schema 44. Tax data does not necessarily have to include a monetary (e.g., income) component. For example, tax data could include data related to the number and identify of dependents within a household. It also includes other tax-related information such as income amounts and expenses related to tax deductions or credits. The data capture utility 43 may include a number of different forms.”);
obtaining, by the electronic device, at least one event based on the user input (see col 14 line 62 “events that occurred”);
identifying and presenting, by the electronic device, a plurality of high priority dates to the user based on the at least one event (see col 14 line 62, “germane to events that occurred);
selecting, by the electronic device, at least one high priority date from the plurality of high priority dates to rent a property by comparing the at least one high priority date among the plurality of high priority dates (see figure 7, selecting data);
generating, by the electronic device, at least one rental value for at least one high priority date based on a predefined rental rate for the property within a user- defined region, wherein the predefined rental rate is computed based on the rental rate data sourced from the third-party provider and the at least one event (generating with the tax logic agent see col 16 lines 60-67 “Still referring to FIG. 7, the system 40 includes a tax logic agent (TLA) 60. The TLA 60 operates in conjunction with the data store 42 whereby updated tax data represented by instances 46 are read to the TLA 60.”);
allowing, by the electronic device, an entry to adjust the at least one generated rental value, wherein the at least one generated rental value estimates a tax saving information (see calculator 90, col 20 lines 28-32 “he calculator 98 can also be used to estimate tax liability based on certain changed assumptions (e.g., how would my taxes change if I was married and filed a joint return?). The calculator 98 may also be used to compare analyze differences between tax years.”);
generating, by the electronic device, a tax related document comprising the at least one generated rental value and the tax saving information (“a tax return (either electronic return or paper return) is prepared by the TLA 60 o” see col 19 lines 59-60);
validating, by the electronic device, the tax related document (confirm accuracy see col 23 lines 44-45); and
storing, by the electronic device, the tax related document for at least one audit purpose (see figure 7).
Claim limitation “while applying an Augusta Rule for the tax service” has been interpreted as a strategy for reducing, avoiding, or deferring tax liability (“tax strategy”) pursuant to Section 14 of the Leahy-Smith America Invents Act. Accordingly, this claim limitation is being treated as being within the prior art and is insufficient to differentiate the invention of claims 1-20 from the prior art.
Specifically as to claims 2 and 13, generating, by the electronic device, a property score for the at least one audit purpose, wherein the property score is generated by: at least one of: at least one evidence supporting an existence of the at least one event, rental information and a feedback from a customer.
Specifically as to claims 3 and 14, the at least one event is obtained by checking a historical data to identify a rent-impact event to determine whether the historical data is calendar dependent or event dependent, wherein the historical data is obtained from the third-party provider (see col 12, lines 59-67 to col 13 line 1-6 “As seen in FIG. 7, a data capture utility 43 is provided that is executed by or as part of the tax preparation software 100. The data capture utility 43 connects the computing device 102, 103 to one or more remotely located data sources 48a-48g. The data capture utility 43 captures tax data pertaining to the user and then transfers this information to the data store 42. Tax data includes any data that may be required or used by the MeF schema 44. Tax data does not necessarily have to include a monetary (e.g., income) component. For example, tax data could include data related to the number and identify of dependents within a household. It also includes other tax-related information such as income amounts and expenses related to tax deductions or credits. The data capture utility 43 may include a number of different forms.”).
Specifically as to claims 4 and 15, obtaining, by the electronic device, a date of at least one future event similar to an impactful historical event; and
identifying, by the electronic device, a traveling event that occur in at least one location in response to obtaining the date of the at least one future event (see col 12, lines 59-67 to col 13 line 1-6 “As seen in FIG. 7, a data capture utility 43 is provided that is executed by or as part of the tax preparation software 100. The data capture utility 43 connects the computing device 102, 103 to one or more remotely located data sources 48a-48g. The data capture utility 43 captures tax data pertaining to the user and then transfers this information to the data store 42. Tax data includes any data that may be required or used by the MeF schema 44. Tax data does not necessarily have to include a monetary (e.g., income) component. For example, tax data could include data related to the number and identify of dependents within a household. It also includes other tax-related information such as income amounts and expenses related to tax deductions or credits. The data capture utility 43 may include a number of different forms.”).
Specifically as to claims 5 and 16, presenting, by the electronic device, an estimated future residential rental value as a function of the impact that the traveling event having at least one historical geography (see col 12, lines 59-67 to col 13 line 1-6 “As seen in FIG. 7, a data capture utility 43 is provided that is executed by or as part of the tax preparation software 100. The data capture utility 43 connects the computing device 102, 103 to one or more remotely located data sources 48a-48g. The data capture utility 43 captures tax data pertaining to the user and then transfers this information to the data store 42. Tax data includes any data that may be required or used by the MeF schema 44. Tax data does not necessarily have to include a monetary (e.g., income) component. For example, tax data could include data related to the number and identify of dependents within a household. It also includes other tax-related information such as income amounts and expenses related to tax deductions or credits. The data capture utility 43 may include a number of different forms.”).
Specifically as to claims 6 and 17, allowing, by the electronic device, the entry to adjust the at least one generated rental value comprises:
obtaining, by the electronic device, at least one date of at least one future event;
obtaining, by the electronic device, at least one of: a feedback and a notification about the at least one date of the at least one future event from the third-party provider; and
allowing, by the electronic device, the entry to adjust the at least one generated rental value based on at least one of: the feedback and the notification (see col 12, lines 59-67 to col 13 line 1-6 “As seen in FIG. 7, a data capture utility 43 is provided that is executed by or as part of the tax preparation software 100. The data capture utility 43 connects the computing device 102, 103 to one or more remotely located data sources 48a-48g. The data capture utility 43 captures tax data pertaining to the user and then transfers this information to the data store 42. Tax data includes any data that may be required or used by the MeF schema 44. Tax data does not necessarily have to include a monetary (e.g., income) component. For example, tax data could include data related to the number and identify of dependents within a household. It also includes other tax-related information such as income amounts and expenses related to tax deductions or credits. The data capture utility 43 may include a number of different forms.”).
Specifically as to claims 7 and 18, at least one of: a calendar event, a historical event, a sports event, a government related event, a musical event, a movie related event, and a traveling event, wherein the predefined rental rate is determined by at least one of: the user, a service provider and a government agency, wherein the tax related document comprises at least one invoice and a predefined form at an end of a year reflecting income received from at least one rental event, wherein the at least one rental value is generated in accordance with an Internal Revenue Service (IRS) guideline, and wherein during the signup, the user provides at least one of: a name, an address, a location information, a property type, a previous user feedback, and contact details (see col 12, lines 59-67 to col 13 line 1-6 “As seen in FIG. 7, a data capture utility 43 is provided that is executed by or as part of the tax preparation software 100. The data capture utility 43 connects the computing device 102, 103 to one or more remotely located data sources 48a-48g. The data capture utility 43 captures tax data pertaining to the user and then transfers this information to the data store 42. Tax data includes any data that may be required or used by the MeF schema 44. Tax data does not necessarily have to include a monetary (e.g., income) component. For example, tax data could include data related to the number and identify of dependents within a household. It also includes other tax-related information such as income amounts and expenses related to tax deductions or credits. The data capture utility 43 may include a number of different forms.”).
Specifically as to claim 8. The method of Claim 1, wherein the method comprises sending, by the electronic device, at least one of: a reminder and a notification to the user to perform at least one tax-related action.
Specifically as to claims 9. The method of Claim 1, wherein the method comprises securing, by the electronic device, the validated tax related document in an event of the at least one audit purpose.
Specifically as to claims 10. The method of Claim 1, wherein the method comprises receiving, by the electronic device, a feedback about at least one of: the validated tax related document and the tax service (see figure 7) .
Specifically as to claims 11 and 20, wherein the electronic device teaches the user about the Augusta Rule and guide the user through a process of maximizing benefits and minimizing liabilities, wherein the electronic device allows multiple residences per account of the user see col 10 lines 30-40).
Specifically as to claim 19, the claim limitations are similar to claims 8, 9 and 10, see above reasoning and recitations in the above rejection.
Conclusion
The prior art made of record and not relied upon is considered pertinent to applicant's disclosure. Rusz discloses how business owners can use the Augusta Rule Tax strategy. Mallory discloses the Augusta Rule is a tax strategy and how to use it.
Any inquiry concerning this communication or earlier communications from the examiner should be directed to Kelly Campen whose telephone number is (571)272-6740. The examiner can normally be reached Monday-Thursday 6am-3pm.
Examiner interviews are available via telephone, in-person, and video conferencing using a USPTO supplied web-based collaboration tool. To schedule an interview, applicant is encouraged to use the USPTO Automated Interview Request (AIR) at http://www.uspto.gov/interviewpractice.
If attempts to reach the examiner by telephone are unsuccessful, the examiner’s supervisor, Abhishek Vyas can be reached at 571-270-1836. The fax phone number for the organization where this application or proceeding is assigned is 571-273-8300.
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Kelly S. Campen
Primary Examiner
Art Unit 3691
/KELLY S. CAMPEN/Primary Examiner, Art Unit 3691