Clarification


CLARIFICATION
In an article in July, “Tax Patents Considered,” the authors stated that “[f]ailure to license a patented tax strategy can give rise to a patent infringement lawsuit, with the burden of proof on the defendant.” In a patent infringement lawsuit, the patent owner (plaintiff) has the burden to prove that the defendant infringes the patent. The accused infringer (defendant) has the burden to prove its defenses, for example, that the patent is invalid or unenforceable.

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Get your clients ready for tax season

These year-end tax planning strategies address recent tax law changes enacted to help taxpayers deal with the pandemic, such as tax credits for sick leave and family leave and new rules for retirement plan distributions, as well as techniques for putting your clients in the best possible tax position.

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