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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The technology assessment engagement

Are you working with the best technology? Do you know how to help your clients determine if their technology stack measures up? In this free report, J. Carlton Collins, CPA, explains how to answer those questions via a technology assessment engagement.

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