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United States Patent7234103
ReganJune 19, 2007
Title
Network-based tax framework database
Abstract
The present disclosure provides for affording a network-based tax service database interface. First, tax-related forms are first retrieved in a database. Next, the retrieved tax-related forms are formatted, and the formatted tax-related forms are sent to a governmental entity. Such formatting is based on rules associated with the governmental entity.
Inventors:Regan; David (Blackrock, IE)
Assignee:Accenture LLP (Palo Alto, CA)
Appl. No.:09/559,204
Filed:April 26, 2000
PCT Pub Date:June 19, 2007
Current U.S. Class:715/500 715/505 715/506 715/507 705/19 705/31 
Current International Class:G06F 17/00 (20060101)
Field of Search:705/31,19,39 707/10,200 715/506,501.1,505,507,508,500
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Primary Examiner: Bashore; William
Assistant Examiner: Blackwell; James
Attorney, Agent or Firm:Oppenheimer Wolff & Donnelly LLP
Claims

What is claimed is:
1. A method for providing a network-based tax service database interface comprising the steps of: (a) accessing tax-related forms in a governmentally maintained forms database, wherein the tax-related forms include a plurality of fields; (b) accessing a revenue services database, wherein the revenue services database stores tax return data in duplicate, in a first table on the revenue services database and in a second table on the revenue services database; (c) extracting a portion of the tax return data from the revenue services database, such that the extracted tax return data is provided to a legacy processing system from the first table and the extracted tax return data is provided to a corporate information database from the second table independently from the extracted tax return data from the first table; (d) completing at least one of the tax-related forms, wherein a first set of fields from the plurality of fields are filled based on the tax return data, wherein the tax return data on which field filling is based is extracted from both the legacy processing system and a succeeding processing system, wherein a second set of fields from the plurality of fields is populated with results from calculations based on data entered into a first set of fields, and wherein the revenue services database mirrors data tables on the succeeding processing system; (e) submitting the tax-related forms to a governmental entity, wherein the tax-related forms are formatted based on rules associated with the governmental entity; (f) sending updates to the tax-related forms to a processor utilizing a network for processing and subsequent use; and (g) displaying an activities interface to the user, wherein the activities interface identifies activities for users to complete, and governs the data collection process for completing the identified activities.

2. A method as recited in claim 1, and further comprising the step of storing updates to the tax-related forms in the governmentally maintained forms database.

3. A method as recited in claim 1, and further comprising the step of submitting the completed tax-related forms to a processor utilizing a network for processing.

4. A method as recited in claim 3, wherein the processed tax-related forms are received utilizing the network for storage in the governmentally maintained forms database.

5. A method as recited in claim 1, wherein the network is the Internet.

6. A computer program embodied on a computer readable medium for providing a network-based tax service database interface comprising the steps of: (a) a code segment that accesses tax-related forms in a governmentally maintained forms database, wherein the tax-related forms include a plurality of fields; (b) a code segment that accesses a revenue services database, wherein the revenue services database stores tax return data in duplicate, in a first table on the revenue services database and in a second table on the revenue services database; (c) a code segment that extracts a portion of the tax return data from the revenue services database, such that the extracted tax return data is provided to a legacy processing system from the first table and the extracted tax return data is provided to a corporate information database from the second table independently from the extracted tax return data from the first table; (d) a code segment that completes at least one of the tax-related forms, wherein a first set of fields from the plurality of fields are filled based on the tax return data, the tax return data on which field filling is based is extracted from both the legacy processing system and a succeeding processing system, wherein a second set of fields from the plurality of fields is populated with results from calculations based on data entered into a first set of fields, and wherein the revenue services database mirrors data tables on the succeeding processing system; (e) a code segment that submits the tax-related forms to a governmental entity, wherein the tax-related forms are formatted based on rules associated with the governmental entity; (f) a code segment that sends updates to the tax-related forms to a processor utilizing a network for processing and subsequent use; and (g) a code segment that displays an activities interface to the user, wherein the activities interface identifies activities for users to complete, and governs the data collection process for completing the identified activities.

7. A computer program as recited in claim 6, and further comprising a code segment that stores the updates to the tax-related forms in the governmentally maintained forms database.

8. A computer program as recited in claim 6, and further comprising a code segment that submits the completed tax-related forms to a processor utilizing a network for processing.

9. A computer program as recited in claim 8, wherein the processed tax-related forms are received utilizing the network for storage in the governmentally maintained forms database.

10. A computer program as recited in claim 6, wherein the network is the Internet.

11. A system having a plurality of logic elements embodied on a computer readable medium, the system for providing a network-based tax service database interface comprising: (a) logic that accesses tax-related forms in a governmentally maintained forms database, wherein the tax-related forms include a plurality of fields; (b) logic that accesses a revenue services database, wherein the revenue services database stores tax return data in duplicate, in a first table on the revenue services database and in a second table on the revenue services database; (c) logic that extracts a portion of the tax return data from the revenue services database, such that the extracted tax return data is provided to a legacy processing system from the first table and the extracted tax return data is provided to a corporate information database from the second table independently from the extracted tax return data from the first table; (d) logic that completes at least one of the tax-related forms, wherein a first set of fields from the plurality of fields are filled based on the tax return data, the tax return data on which field filling is based is extracted from both the legacy processing system and a succeeding processing system, wherein a second set of fields from the plurality of fields is populated with results from calculations based on data entered into a first set of fields, and wherein the revenue services database mirrors data tables on the succeeding processing system; (e) logic that submits the tax-related forms to a governmental entity, wherein the tax-related forms are formatted based on rules associated with the governmental entity; (f) logic that sends updates to the tax-related forms to a processor utilizing a network for processing and subsequent use; and (g) logic that displays an activities interface to the user, wherein the activities interface identifies activities for users to complete, and governs the data collection process for completing the identified activities.

12. A system as recited in claim 11, and further comprising logic that stores updates to the tax-related forms in the governmentally maintained forms database.

13. A system as recited in claim 11, and further comprising logic that submits the completed tax-related forms to a processor utilizing a network for processing.

14. A system as recited in claim 13, wherein the processed tax-related forms are received utilizing the network for storage in the governmentally maintained forms database.

15. A system as recited in claim 11, wherein the network is the Internet.
Description
FIELD OF THE INVENTION

The present invention relates to computer software and more particularly to tax-related software.

BACKGROUND OF THE INVENTION

The preparation of individual state and federal income tax returns is an annual occurrence of great importance to the individual taxpayer as well as to the federal government and the various state governments. Each year, millions of taxpayers meet with a tax return preparer for the purpose of providing relevant tax information needed in the preparation of the tax return. For convenience, this tax information is frequently provided to the tax preparer by mail or other form of delivery. When this occurs, the tax preparer typically first asks for and receives a copy of the individual's tax return for the previous year. This permits the tax preparer to solicit the relevant tax information for the current year in a form using a format specifically designed for the individual taxpayer.

In recent years, taxing authorities have increasingly automated the tax collecting and tax return filing process. In particular, the United States Internal Revenue Service (IRS) has instituted a system for the electronic filing of tax return data. In conjunction with that system, the IRS has arranged to pay refunds by electronic funds transfer using the United States' Treasury automated clearing house (ACH) origination system. While this has greatly improved the tax filing and refund process it still requires a period of three to six weeks from the filing of an individual's tax return to the time of receipt of a refund check. In contrast, the system of the invention shortens the time from filing to receipt of a refund to as little as one day. There is still a growing need, however, for a more comprehensive on-line system that facilitates the tax-filing process.

SUMMARY OF THE INVENTION

The present disclosure provides for affording a network-based tax service database interface. First, tax-related forms are first retrieved in a database. Next, the retrieved tax-related forms are formatted, and the formatted tax-related forms are sent to a governmental entity. Such formatting is based on rules associated with the governmental entity.

In one aspect of the present invention, updates to the tax-related forms may be received, wherein the updates are stored in the database. The retrieved tax-related forms may also be sent to a processor utilizing a network for processing. Such processed tax-related forms may then be received utilizing the network for storage in the database.

BRIEF DESCRIPTION OF THE DRAWINGS

The invention may be better understood when consideration is given to the following detailed description thereof. Such description makes reference to the annexed drawings wherein:

FIG. 1 illustrates an overall conceptual diagram showing the various services provided by the present invention;

FIG. 1A is a flowchart illustrating a method for affording a network-based tax service database interface in accordance with one embodiment of the present invention;

FIG. 2 illustrates a schematic diagram of an exemplary system architecture adapted for implementing the present invention;

FIG. 3 is a diagram illustrating the database of the present invention;

FIG. 4 illustrates the interaction of the database of the present invention with other databases adapted to operate in conjunction therewith;

FIG. 5 is a schematic diagram of a hardware implementation of one embodiment of the present invention;

FIG. 6 is a flowchart illustrating an overall functional diagram for a tax service framework in accordance with one embodiment of the present invention;

FIG. 7 is an illustration of an interface including a security information icon during the installation of digital certificates;

FIG. 8 is an illustration of an interface after the selection of a your certificates icon, and before importing during the installation of digital certificates as set forth hereinabove;

FIG. 9 is an illustration of an interface showing the selection of a your certificates icon after importing during the installation of digital certificates as set forth hereinabove;

FIG. 10 is a diagram illustrating an interface for providing various Internet options during use of the present invention;

FIG. 11 is a flowchart illustrating a method for securely accessing a network-based tax service in accordance with one embodiment of the present invention;

FIG. 12 is a flowchart illustrating a method for affording network-based tax services in accordance with one embodiment of the present invention;

FIG. 13 is a flowchart illustrating a method for filing a tax-related form in a network-based tax service environment;

FIG. 14 is a flowchart illustrating a method for affording customer tax information services in accordance with one embodiment of the present invention;

FIG. 15 is a flowchart illustrating a technique for tax form submittal verification in accordance with one embodiment of the present invention;

FIG. 16 is a flowchart illustrating a method for filing tax-related forms in a network-based tax service environment for multiple users in accordance with one embodiment of the present invention;

FIG. 17 illustrates a diagram delineating the evolution of the present invention;

FIG. 18 is a schematic diagram shows the current `ROS System Map` for the proposed solution--i.e. the different web pages which comprise the proposed ROS front end and the links between them;

FIG. 18A illustrates a Customer Information Services Inbox page in accordance with one embodiment of the present invention;

FIG. 18B is a flowchart illustrating a method for affording a network-based tax service database interface, as set forth in FIG. 18A;

FIG. 19 illustrates an interface including the radio buttons used by ROS to allow a customer toggle between Euro and IRE currencies;

FIG. 20 illustrates the list of valid returns for a customer on the ROS services page;

FIG. 21 illustrates the `multiple registrations` page from the ROS system in accordance with one embodiment of the present invention;

FIG. 22 shows an initial display of the VAT3 return page, with the information automatically completed by the ROS system;

FIG. 23 illustrates an interface showing how error messages are displayed using the P35 return page from the ROS system;

FIG. 24 shows an interface including a `PRN receipt` page for ROS. ROS enables customers to print completed return forms locally;

FIG. 25 illustrates a `final confirmation` page from the ROS system in accordance with one embodiment of the present invention;

FIG. 26 shows the `PRN receipt` page for ROS in accordance with one embodiment of the present invention;

FIG. 27 illustrates the ROS Java applet for batch submission of P45 returns created by the downloaded ROS return form in accordance with one embodiment of the present invention;

FIG. 28 illustrates an interface showing how batch error messages are displayed using the example of a batch of P45 returns in accordance with one embodiment of the present invention;

FIG. 29 outlines the three types of correspondence supported by CIS in Phase 1 in accordance with one embodiment of the present invention;

FIG. 30 illustrates Outline ROS Database Interfaces. The ROS database holds the data extracted from core processing systems in one integrated database in accordance with one embodiment of the present invention;

FIG. 31 illustrates Phase 1 Existing System Update Interfaces in accordance with one embodiment of the present invention;

FIG. 32 illustrates an outline of all the ROS interfaces to the core processing systems in accordance with one embodiment of the present invention;

FIG. 33 illustrates a constituent model showing the manner in which the present invention may be based on relationships;

FIG. 34 illustrates the various activities associated with the operation of the present invention, as carried out by the entities of FIG. 33;

FIG. 35 illustrates a Form FR-800M for sales tax reporting services in the United States;

FIG. 36 is an illustration of the Washington D.C. Individual Income Tax Form D-40;

FIG. 37 is an illustration of the Washington D.C. Individual Income Tax Form D-2D;

FIG. 38 is a schematic diagram laying out the basic model for the present invention; and

FIG. 39 is a schematic illustrating the model in which the present invention integrates tax services with business-to-business enterprises.

DETAILED DESCRIPTION OF THE PREFERRED EMBODIMENTS

FIG. 1 illustrates an overall conceptual diagram showing the various services 100 provided by the present invention. As shown, the present invention provides a comprehensive solution for Revenue Agencies planning to go online. It should be noted that, in the present description, Revenue Agencies may refer to any private and/or public collection agencies including, but not limited to the IRS, Revenue (Irish tax collection establishment), etc. Further, it should be understood that the present invention is a network-based solution, thus offering Revenue On-line Services (ROS). As shown in FIG. 1, the present invention includes:

eFiling of Returns 102

ePayments (by direct debit) 104

a comprehensive customer information system 106

This solution draws on a wide experience of both integrated taxation processing and eCommerce type solutions. Key advantages of the solution are as follows:

Speed. The system has been specifically designed to enable Revenue Agencies to go online at "eSpeed". The interfaces required to legacy systems are minimal. The system only requires key registration data from the taxes to be supported.

Secure. This solution is fully secure. Access to this solution is via digital certificates. Messages are fully encrypted and secured. Customers can trust the solution. The database of the present invention is separate and distinct from the core tax processing databases.

Open. The solution can be supported by any browser that supports digital certificates (e.g. Netscape Communicator 4.0 and beyond, Internet Explorer version 4.0 and beyond). The system itself is built using platform independent components. This solution may be based on either a Unix or NT environment.

Adaptable. The entire technical architecture has been designed to enable the solution to adopt new technology as internet technology evolves. The online solution makes use of leading edge technology in the form of Java Server Pages, Enterprise Java Beans and Digital Signature Applets written in Java.

Scalable. The solution of the present invention is designed with scalability in mind. The application server that was chosen is an industrial strength application server for high volume transaction processing websites.

The present invention is a comprehensive solution for Revenue Agencies who want to provide services on-line to their customers. The present invention is essentially a pre-built solution which includes: Electronic filing of tax returns for multiple taxes Electronic payment of tax liabilities (by direct debit) A comprehensive customer information system for citizens, businesses and their agents on the status of their tax affairs with Revenue. The entire environment is secure. Access to the site is via digital certificate and password. A full audit trail is retained of all transactions on the system.

Key functionality of the solution is:

System Online Help and Tutorials Error-handling Menu-driven system.

eFiling of Tax Returns Customers or agents may work both online and offline The user is only presented with the tax returns that s/he is registered to file with the Revenue Agency More complex returns can be downloaded to the users' PC and completed offline Agents can complete multiple forms offline and then submit all of these returns in one batch upload The site supports customers with multiple registrations for a single tax Offers the customer the facility to file a supplementary and amended return for periods in which they have already filed Users can print and/or save returns and statements.

ePayments (by Direct Debit) Those who have direct debits set up with the Revenue Agency can file and pay tax returns Users can submit payments in one easy and secure step.

Customer Information Service The present invention supports Revenue authorities wishing to issue correspondence to customers electronically The user may access a copy of the returns submitted to the Revenue Agency Users can submit a request for a Statement of Account Multiple documents and document types are supported.

FIG. 1A is a flowchart illustrating a method 150 for affording a network-based tax service database interface in accordance with one embodiment of the present invention. First, in operation 152, tax-related forms are first retrieved in a database. Next, in operation 154, the retrieved tax-related forms are formatted, and the formatted tax-related forms are sent to a governmental entity. Note operation 156. Such formatting is based on rules associated with the governmental entity.

FIG. 2 illustrates a schematic diagram of an exemplary system architecture 200 adapted for implementing the present invention. The present invention has been developed to be accessible from a broad range of technical platforms at the client level. The system itself can run on either Unix or NT.

Pages are displayed on the client machine using HTML. The use of this well proven technology minimizes the potential customer support overhead for the online system. In addition, Adobe Acrobat Reader is used to view documents in the .pdf format received from existing Revenue processing systems. No plug-ins are required to use the present invention.

The present invention offers customers the facility to complete returns offline. The offline applications are written in Java to allow for platform independence. A custom security function has been developed to secure transmission of the data via a Java applet to the backend server of the present invention. Each file being uploaded from the Java applet is digitally signed. Currently a Baltimore toolkit, J-PKI PLUS, is used to attach the digital signature. This feature ensures the security of returns whether they are entered online or offline. The technical architecture of the present invention has been designed to enable the solution to evolve as Internet technology evolves.

The main components of the Server architecture are: Web Server 202 Firewall 204 Java Server Pages 206 Application Server 208 Enterprise Java Beans (EJBs) 210 Database 212 Personal Computer 214

The present invention has been built using Java technology. This enables the server to be deployed on many different platforms. The application code of the present invention has been developed using HTML, Java Server Pages (JSPs) and Enterprise Java Beans (EJBs) running on BEA's Weblogic server. Weblogic server is an industrial strength web application server for high volume transaction processing websites (e.g. Amazon.com, eTrade, eSchwab, etc.). At the backend, the system of the present invention is built to operate with Oracle and Ingres databases using JDBC drivers.

Weblogic's application server underpins the scalability of the present invention. Weblogic has a proven capacity to run on clustered configuration. It includes built-in load balancing features to support peak processing requirements. The present invention currently may operate using a Consulting Test Certificate Authority. However, the present invention may operate with any approved certification authority, offering the industry standard X509 certificates.

The design of the database follows the well established integrated approach of integrated taxation processing solutions.

The database of the present invention is separate and distinct from the core Revenue processing. It receives regular update via batch interfaces from the existing systems. Extracts of returns and payment details are interfaced back for processing by the core processing systems on a regular basis. The extract from the present invention to the existing systems contains both returns details and payment details. The extract specifically formats the payment and return data to match the normal input formats for the payments and returns reception systems in existing Revenue Agency systems.

The application level security for the present invention includes the following: Authentication: Ensuring the customer is who they say they are, both client and server via digital certificates. Encryption: Only the customer and the Revenue Agency have access to confidential information via SSL encryption. Integrity: The information received by the present invention or the customer originated from the place declared, is unaltered and has arrived unaltered via digital signatures.

The present invention is straight-forward to implement. Implementation requires three streams of work: Form definition Incoming interfaces Outgoing interfaces.

The streams may be developed in parallel.

Forms Definition. This is the customization of the online HTML return forms and the offline forms defined in Java applications. For simple forms this customization may be done in days. For complex (e.g. individual income tax) the process is more involved as design effort is required to ensure an appropriate level of usability.

Incoming Interfaces. The incoming interfaces can be divided into registration type data and basic compliance data. The data of the present invention is held on normalized data tables. The mapping process is therefore clear and easily understood. The incoming interfaces can be satisfied through straightforward extracts from the existing tax systems.

Outgoing Interfaces. The return data captured by the present invention and the associated payment data are extracted from the present invention in a format compatible with the returns and payments input files currently in operation at the Revenue site.

FIG. 3 is a diagram illustrating the database 300 of the present invention. The design follows the well established integrated approach of integrated taxation processing solutions. However, the data required to actually support the implementation is limited to registration and compliance information.

The tables 302 to be populated are as follows:

TBName--customer name information

TBAddr--customer address information

TBId--customer and agent ID's

TBEntity--core table identifying entity as customer agent

TBCust--specific details regarding the customer

TBAcct--containing registration details relating to each of the customers tax heads

TBRela--specifies the relationships between customers and agents of customers

TBBnkdtl--specifies the bank details for payment

TBAcper--contains details of which period has filed

TBCompli--contains details of the issue of return

In addition tables are populated by data captured by the present invention. TBForms and TBMis hold the returns data captured from the system. TBSoareq holds requests that customers can make online in the present invention for particular documents to be issued.

TBMail holds the customers mailing address as maintained in the present invention. TBDigilin links the customers digital certificate with the database. The database table TBDigilin is in practice held on a separate database from the remaining tax processing tables.

FIG. 4 illustrates the interaction of the database of the present invention with other databases adapted to operate in conjunction therewith. As shown, the database 400 is separate and distinct from the core Revenue processing systems 402. It receives regular updates via batch interfaces from the existing systems. Extracts of returns and payments details are interfaced back for processing by the core processing systems on a regular (typically nightly) basis. The interfaces to and from the present invention are outlined below. The key interfaces from the existing tax processing systems to the present invention are a nightly update of registration details and compliance and returns issue activity. In addition there may be a nightly update of documents requested by customers using the present invention from the existing processing systems. The existing processing systems may also populate the database with documents they wish their online customers to view. When such documents are transmitted to the present invention, an email is automatically issued to the customer specifying that a document has been posted to their account in the present invention.

The extract from the present invention to the existing systems contains both returns details and payment details. The extract specifically formats the payment and return data to match the normal input formats for the payments and returns reception systems in the existing Revenue Agency systems.

The application level security for the present invention includes the following:

Authentication: Ensuring the customers are who they say they are, both client and server via digital certificates.

Encryption: Only the customer and the Revenue Agency have access to confidential information via SSL encryption.

Integrity: The information received by the present invention or the customer originated from the place declared, is unaltered and arrives unaltered via digital signatures.

A preferred embodiment of the personal computer 214 of FIG. 2 is depicted in FIG. 5, which illustrates a typical hardware configuration of a workstation in accordance with a preferred embodiment having a central processing unit 510, such as a microprocessor, and a number of other units interconnected via a system bus 512. The workstation shown in FIG. 5 includes a Random Access Memory (RAM) 514, Read Only Memory (ROM) 516, an I/O adapter 518 for connecting peripheral devices such as disk storage units 520 to the bus 512, a user interface adapter 522 for connecting a keyboard 524, a mouse 526, a speaker 528, a microphone 532, and/or other user interface devices such as a touch screen (not shown) to the bus 112, communication adapter 534
for connecting the workstation to a communication network (e.g., a data processing network) and a display adapter 536 for connecting the bus 512 to a display device 538. The workstation typically has resident thereon an operating system such as the Microsoft Windows NT or Windows/95 Operating System (OS), the IBM OS/2 operating system, the MAC OS, or UNIX operating system. Those skilled in the art will appreciate that the present invention may also be implemented on platforms and operating systems other than those mentioned.

A preferred embodiment is written using JAVA, C, and the C++ language and utilizes object oriented programming methodology. Object oriented programming (OOP) has become increasingly used to develop complex applications. As OOP moves toward the mainstream of software design and development, various software solutions require adaptation to make use of the benefits of OOP. A need exists for these principles of OOP to be applied to a messaging interface of an electronic messaging system such that a set of OOP classes and objects for the messaging interface can be provided.

OOP is a process of developing computer software using objects, including the steps of analyzing the problem, designing the system, and constructing the program. An object is a software package that contains both data and a collection of related structures and procedures. Since it contains both data and a collection of structures and procedures, it can be visualized as a self-sufficient component that does not require other additional structures, procedures or data to perform its specific task. OOP, therefore, views a computer program as a collection of largely autonomous components, called objects, each of which is responsible for a specific task. This concept of packaging data, structures, and procedures together in one component or module is called encapsulation.

In general, OOP components are reusable software modules which present an interface that conforms to an object model and which are accessed at run-time through a component integration architecture. A component integration architecture is a set of architecture mechanisms which allow software modules in different process spaces to utilize each others capabilities or functions. This is generally done by assuming a common component object model on which to build the architecture. It is worthwhile to differentiate between an object and a class of objects at this point. An object is a single instance of the class of objects, which is often just called a class. A class of objects can be viewed as a blueprint, from which many objects can be formed.

OOP allows the programmer to create an object that is a part of another object. For example, the object representing a piston engine is said to have a composition-relationship with the object representing a piston. In reality, a piston engine comprises a piston, valves and many other components; the fact that a piston is an element of a piston engine can be logically and semantically represented in OOP by two objects.

OOP also allows creation of an object that "depends from" another object. If there are two objects, one representing a piston engine and the other representing a piston engine wherein the piston is made of ceramic, then the relationship between the two objects is not that of composition. A ceramic piston engine does not make up a piston engine. Rather it is merely one kind of piston engine that has one more limitation than the piston engine; its piston is made of ceramic. In this case, the object representing the ceramic piston engine is called a derived object, and it inherits all of the aspects of the object representing the piston engine and adds further limitation or detail to it. The object representing the ceramic piston engine "depends from" the object representing the piston engine. The relationship between these objects is called inheritance.

When the object or class representing the ceramic piston engine inherits all of the aspects of the objects representing the piston engine, it inherits the thermal characteristics of a standard piston defined in the piston engine class. However, the ceramic piston engine object overrides these ceramic specific thermal characteristics, which are typically different from those associated with a metal piston. It skips over the original and uses new functions related to ceramic pistons. Different kinds of piston engines have different characteristics, but may have the same underlying functions associated with it (e.g., how many pistons in the engine, ignition sequences, lubrication, etc.). To access each of these functions in any piston engine object, a programmer would call the same functions with the same names, but each type of piston engine may have different/overriding implementations of functions behind the same name. This ability to hide different implementations of a function behind the same name is called polymorphism and it greatly simplifies communication among objects.

With the concepts of composition-relationship, encapsulation, inheritance and polymorphism, an object can represent just about anything in the real world. In fact, one's logical perception of the reality is the only limit on determining the kinds of things that can become objects in object-oriented software. Some typical categories are as follows: Objects can represent physical objects, such as automobiles in a traffic-flow simulation, electrical components in a circuit-design program, countries in an economics model, or aircraft in an air-traffic-control system. Objects can represent elements of the computer-user environment such as windows, menus or graphics objects. An object can represent an inventory, such as a personnel file or a table of the latitudes and longitudes of cities. An object can represent user-defined data types such as time, angles, and complex numbers, or points on the plane.

With this enormous capability of an object to represent just about any logically separable matters, OOP allows the software developer to design and implement a computer program that is a model of some aspects of reality, whether that reality is a physical entity, a process, a system, or a composition of matter. Since the object can represent anything, the software developer can create an object which can be used as a component in a larger software project in the future.

If 90% of a new OOP software program consists of proven, existing components made from preexisting reusable objects, then only the remaining 10% of the new software project has to be written and tested from scratch. Since 90% already came from an inventory of extensively tested reusable objects, the potential domain from which an error could originate is 10% of the program. As a result, OOP enables software developers to build objects out of other, previously built objects.

This process closely resembles complex machinery being built out of assemblies and sub-assemblies. OOP technology, therefore, makes software engineering more like hardware engineering in that software is built from existing components, which are available to the developer as objects. All this adds up to an improved quality of the software as well as an increased speed of its development.

Programming languages are beginning to fully support the OOP principles, such as encapsulation, inheritance, polymorphism, and composition-relationship. With the advent of the C++ language, many commercial software developers have embraced OOP. C++ is an OOP language that offers a fast, machine-executable code. Furthermore, C++ is suitable for both commercial-application and systems-programming projects. For now, C++ appears to be the most popular choice among many OOP programmers, but there is a host of other OOP languages, such as Smalltalk, Common Lisp Object System (CLOS), and Eiffel. Additionally, OOP capabilities are being added to more traditional popular computer programming languages such as Pascal.

The benefits of object classes can be summarized, as follows: Objects and their corresponding classes break down complex programming problems into many smaller, simpler problems. Encapsulation enforces data abstraction through the organization of data into small, independent objects that can communicate with each other. Encapsulation protects the data in an object from accidental damage, but allows other objects to interact with that data by calling the object's member functions and structures. Subclassing and inheritance make it possible to extend and modify objects through deriving new kinds of objects from the standard classes available in the system. Thus, new capabilities are created without having to start from scratch. Polymorphism and multiple inheritance make it possible for different programmers to mix and match characteristics of many different classes and create specialized objects that can still work with related objects in predictable ways. Class hierarchies and containment hierarchies provide a flexible mechanism for modeling real-world objects and the relationships among them. Libraries of reusable classes are useful in many situations, but they also have some limitations. For example: Complexity. In a complex system, the class hierarchies for related classes can become extremely confusing, with many dozens or even hundreds of classes. Flow of control. A program written with the aid of class libraries is still responsible for the flow of control (i.e., it may control the interactions among all the objects created from a particular library). The programmer has to decide which functions to call at what times for which kinds of objects. Duplication of effort. Although class libraries allow programmers to use and reuse many small pieces of code, each programmer puts those pieces together in a different way. Two different programmers can use the same set of class libraries to write two programs that do exactly the same thing but whose internal structure (i.e., design) may be quite different, depending on hundreds of small decisions each programmer makes along the way. Inevitably, similar pieces of code end up doing similar things in slightly different ways and do not work as well together as they should.

Class libraries are very flexible. As programs grow more complex, more programmers are forced to reinvent basic solutions to basic problems over and over again. A relatively new extension of the class library concept is to have a framework of class libraries. This framework is more complex and consists of significant collections of collaborating classes that capture both the small scale patterns and major mechanisms that implement the common requirements and design in a specific application domain. They were first developed to free application programmers from the chores involved in displaying menus, windows, dialog boxes, and other standard user interface elements for personal computers.

Frameworks also represent a change in the way programmers think about the interaction between the code they write and code written by others. In the early days of procedural programming, the programmer called libraries provided by the operating system to perform certain tasks, but basically the program executed down the page from start to finish, and the programmer was solely responsible for the flow of control. This was appropriate for printing out paychecks, calculating a mathematical table, or solving other problems with a program that executed in just one way.

The development of graphical user interfaces began to turn this procedural programming arrangement inside out. These interfaces allow the user, rather than program logic, to drive the program and decide when certain actions should be performed. Today, most personal computer software accomplishes this by means of an event loop which monitors the mouse, keyboard, and other sources of external events and calls the appropriate parts of the programmer's code according to actions that the user performs. The programmer no longer determines the order in which events occur. Instead, a program is divided into separate pieces that are called at unpredictable times and in an unpredictable order. By relinquishing control in this way to users, the developer creates a program that is much easier to use. Nevertheless, individual pieces of the program written by the developer still call libraries provided by the operating system to accomplish certain tasks, and the programmer may still determine the flow of control within each piece after it's called by the event loop. Application code still "sits on top of" the system.

Even event loop programs require programmers to write a lot of code that should not need to be written separately for every application. The concept of an application framework carries the event loop concept further. Instead of dealing with all the nuts and bolts of constructing basic menus, windows, and dialog boxes and then making these things all work together, programmers using application frameworks start with working application code and basic user interface elements in place. Subsequently, they build from there by replacing some of the generic capabilities of the framework with the specific capabilities of the intended application.

Application frameworks reduce the total amount of code that a programmer has to write from scratch. However, because the framework is really a generic application that displays windows, supports copy and paste, and so on, the programmer can also relinquish control to a greater degree than event loop programs permit. The framework code takes care of almost all event handling and flow of control, and the programmer's code is called only when the framework needs it (e.g., to create or manipulate a proprietary data structure).

A programmer writing a framework program not only relinquishes control to the user (as is also true for event loop programs), but also relinquishes the detailed flow of control within the program to the framework. This approach allows the creation of more complex systems that work together in interesting ways, as opposed to isolated programs, having custom code, being created over and over again for similar problems.

Thus, as is explained above, a framework basically is a collection of cooperating classes that make up a reusable design solution for a given problem domain. It typically includes objects that provide default behavior (e.g., for menus and windows), and programmers use it by inheriting some of that default behavior and overriding other behavior so that the framework calls application code at the appropriate times.

There are three main differences between frameworks and class libraries: Behavior versus protocol. Class libraries are essentially collections of behaviors that you can call when you want those individual behaviors in the program. A framework, on the other hand, provides not only behavior but also the protocol or set of rules that govern the ways in which behaviors can be combined, including rules for what a programmer is supposed to provide versus what the framework provides. Call versus override. With a class library, the code the programmer instantiates objects and calls their member functions. It's possible to instantiate and call objects in the same way with a framework (i.e., to treat the framework as a class library), but to take full advantage of a framework's reusable design, a programmer typically writes code that overrides and is called by the framework. The framework manages the flow of control among its objects. Writing a program involves dividing responsibilities among the various pieces of software that are called by the framework rather than specifying how the different pieces should work together. Implementation versus design. With class libraries, programmers reuse only implementations, whereas with frameworks, they reuse design. A framework embodies the way a family of related programs or pieces of software work. It represents a generic design solution that can be adapted to a variety of specific problems in a given domain. For example, a single framework can embody the way a user interface works, even though two different user interfaces created with the same framework might solve quite different interface problems.

Thus, through the development of frameworks for solutions to various problems and programming tasks, significant reductions in the design and development effort for software can be achieved. A preferred embodiment of the invention utilizes HyperText Markup Language (HTML) to implement documents on the Internet together with a general-purpose secure communication protocol for a transport medium between the client and the Newco. HTTP or other protocols could be readily substituted for HTML without undue experimentation. Information on these products is available in T. Berners-Lee, D. Connoly, "RFC 1866: Hypertext Markup Language--2.0" (November 1995); and R. Fielding, H, Frystyk, T. Berners-Lee, J. Gettys and J. C. Mogul, "Hypertext Transfer Protocol--HTTP/1.1: HTTP Working Group Internet Draft" (May 2, 1996). HTML is a simple data format used to create hypertext documents that are portable from one platform to another. HTML documents are SGML documents with generic semantics that are appropriate for representing information from a wide range of domains. HTML has been in use by the World-Wide Web global information initiative since 1990. HTML is an application of ISO Standard 8879; 1986 Information Processing Text and Office Systems; Standard Generalized Markup Language (SGML).

To date, Web development tools have been limited in their ability to create dynamic Web applications which span from client to server and interoperate with existing computing resources. Until recently, HTML has been the dominant technology used in development of Web-based solutions. However, HTML has proven to be inadequate in the following areas: Poor performance; Restricted user interface capabilities; Can only produce static Web pages; Lack of interoperability with existing applications and data; and Inability to scale.

Sun Microsystem's Java language solves many of the client-side problems by: Improving performance on the client side; Enabling the creation of dynamic, real-time Web applications; and Providing the ability to create a wide variety of user interface components.

With Java, developers can create robust User Interface (UI) components. Custom "widgets" (e.g., real-time stock tickers, animated icons, etc.) can be created, and client-side performance is improved. Unlike HTML, Java supports the notion of client-side validation, offloading appropriate processing onto the client for improved performance. Dynamic, real-time Web pages can be created. Using the above-mentioned custom UI components, dynamic Web pages can also be created.

Sun's Java language has emerged as an industry-recognized language for "programming the Internet." Sun defines Java as: "a simple, object-oriented, distributed, interpreted, robust, secure, architecture-neutral, portable, high-performance, multithreaded, dynamic, buzzword-compliant, general-purpose programming language. Java supports programming for the Internet in the form of platform-independent Java applets." Java applets are small, specialized applications that comply with Sun's Java Application Programming Interface (API) allowing developers to add "interactive content" to Web documents (e.g., simple animations, page adornments, basic games, etc.). Applets execute within a Java-compatible browser (e.g., Netscape Navigator) by copying code from the server to client. From a language standpoint, Java's core feature set is based on C++. Sun's Java literature states that Java is basically, "C++ with extensions from Objective C for more dynamic method resolution."

Another technology that provides similar function to JAVA is provided by Microsoft and ActiveX Technologies, to give developers and Web designers wherewithal to build dynamic content for the Internet and personal computers. ActiveX includes tools for developing animation, 3-D virtual reality, video and other multimedia content. The tools use Internet standards, work on multiple platforms, and are being supported by over 100 companies. The group's building blocks are called ActiveX Controls, small, fast components that enable developers to embed parts of software in hypertext markup language (HTML) pages. ActiveX Controls work with a variety of programming languages including Microsoft Visual C++, Borland Delphi, Microsoft Visual Basic programming system and, in the future, Microsoft's development tool for Java, code named "Jakarta." ActiveX Technologies also includes ActiveX Server Framework, allowing developers to create server applications. One of ordinary skill in the art readily recognizes that ActiveX could be substituted for JAVA without undue experimentation to practice the invention.

FIG. 6 is a flowchart illustrating an overall functional diagram for a tax service framework 600 in accordance with one embodiment of the present invention. First, in operation 602, a user is allowed access to a tax service server utilizing a network. Next, services are provided via the tax service server in operation 604. Such services are selected from the group consisting of displaying mail to the user from a government entity, searching for a document of the user, and requesting a statement of an account of the user. Further, in operation 606, a tax form of the user is filed with the government entity utilizing the network. Still yet, the user is sent a receipt reflecting the filed tax form utilizing the network. Note operation
608.

The present invention relies upon digital certificates in order to provide security during operating in accordance with the method set forth in FIG. 6. Installation of digital certificates will now be set forth. One may be provided with a two digital certificates. These certificates are based on the scenarios that are outlined in this guide. The certificates have been generated by a Certificate Authority for the purposes of the development and testing of the present invention. John Smith6
Mark Morrison6

Set two is labeled with scenario names with the number 2 after the name and so on. The present invention runs on browsers supporting digital certificates including: Microsoft Internet Explorer 4.01+ Netscape Communicator 4.x Netscape Communicator Professional Edition 4.x.

The remainder of this section provides instructions on how to import a digital certificate into the browser.

Two sets of instructions are provided: Netscape Browser instructions Internet Explorer instructions.

Netscape Browser Instructions

These are the instructions for Importing the Digital Certificates into a Netscape. The browser may be Netscape Communicator 4.x or above. Open the Netscape browser. On the menu bar Click on Communicator>Tools>Security Info.

FIG. 7 is an illustration of an interface 700 including a security information icon 702 which may be selected during the installation of digital certificates as set forth hereinabove.

3. Click on Certificates>Yours 704.

FIG. 8 is an illustration of an interface 800 after the selection of a your certificates icon 704, and before importing during the installation of digital certificates as set forth hereinabove. As indicated, a pop-up window 802 is displayed for providing access to certificates 804 of a user.

FIG. 9 is an illustration of an interface 900 showing the selection of a your certificates icon 704 after importing during the installation of digital certificates as set forth hereinabove. As shown, at least one certificate 902 is listed. Icons include a view icon 904, a verify icon 906, a delete icon 908, an export icon 910, a get certificate icon 912, and an import certificate icon 914.

As shown, a user may click the import certificate icon 914, browse to the drive and click on the certificate that one wants to import. Provide the `Browser password` (this password is a choice) on request and the `Certificate password` (this password is `easytax`) when prompted.

Start the process again to import another certificate or click `OK` to return to the browser.

Internet Explorer Instructions

These are the instructions for importing the Digital Certificates into an Internet Explorer. The browser may be version 4.01 (or above). Open the browser. On the menu bar (IE4) Click View>Internet Options and (IE5) Click Tools>Internet Options. The menu bar is different in Internet Explorer 4.0 (IE4) and Internet Explorer 5.0 (IE5). Click on the `Content` tab. Click on the `Personal` button.

FIG. 10 is a diagram illustrating an interface 1000 for providing various Internet options 1002 during use of the present invention. Click on the `Import` button. Browse to the drive and click on the certificate that you want to import. Click `Open`. Enter the certificate password `easytax`. Click `OK`. (In IE 5 Follow the instructions in the Cert. Wizard--Leave the check boxes unchecked). Click `Close`. Click `OK` to return to the main browser window.

With the installation of digital certificates now described, case scenarios may be set forth illustrating examples of use of the present invention. It should be noted that the governmental entity set forth in the following case scenarios assumes an Irish tax system. The present invention, however, may encompass any type of tax system.

The follow case scenarios are intended to guide the user through the key functionality of the present invention. The following description is divided into two scenarios, each focusing on different areas within the site, depending on the type of user profiled in the scenario.

The user profile and current status table at the beginning of each scenario is for background illustrative purposes, for example, occasional System user or Tax Agent, who may both seek to perform different tasks within the present invention.

The following case scenarios enable one to experience the full functionality of the present invention by performing specific tasks, filing real returns, receiving Customer Information Service notifications and paying taxes on-line. However, all customer details and data in the guide are merely for test purposes and the evaluator can enter alternative data wherever bold print appears in the description, or in any other area. Alternatively the evaluator may entirely depart from the instructions in the guide and explore the system. Moving from one digital certificate to another is not a normal business scenario. Customers would be expected to have one rather than many digital certificates. Browsers are built with this understanding in mind. Therefore in evaluating the present invention when one moves from one certificate to another he or she may need to reboot the PC.

Summary of Scenarios

Scenario #1--John Smith

The present description includes six scenarios, which are based on several cases of typical System users. These cases fall into the categories of occasional users, business users, Tax Agents and Revenue staff. A registered Revenue On-Line Customer, an occasional user filing two bi-monthly VAT 3 forms on-line and subsequently viewing the items updated in the Customer Information Service.

Scenario #2--Mark Morrison

Registered Tax Agent who regularly files returns on behalf of three clients. The Agent may:

File a form P30 on behalf of a taxpayer

File an amended form P35 on behalf of a (third) taxpayer.

ACCESSING THE PRESENT INVENTION

Follow the instructions below to enter the system.

TABLE-US-00001 Action Comments Type the following URL address If this is the first time attempting to in the Browser: access the site, you will receive a stan- http://www.revenuesonline.net dard message informing you that the site requested uses encryption to protect transmitted information and does not recognize the author who signed the certificate. Details of the digital certificate are provided and you may be given the option to accept the certificate for this session or forever (until the certificate expires). In order to avoid receiving this security message, click on the link provided on the Easytax Home Page. This link is located under the `Enter On-Line Services` button. Once you have accepted the security message you may be brought to a temporary login page. Note: A first time user of the Easytax System will need to perform this action in order to register the Certificate Authority used by Revenue with the Browser. If the user does not perform this action he/she may receive a warning that the Digital Certificate is not recognized by the system and may be unable to digitally sign a return. If you are using a Netscape Browser to access Easytax and file a return, you may follow the following steps upon entering the site: 1. Click on <SECURITY> in the Browser 2. Click on `Signers` 3. Select Root CA-from the displayed list of CA's 4. Click on <EDIT> 5. Check the three boxes that accept this Certificate Authority for Certifying Network Sites, e-mail users, Software Developers. 6. Click OK 7. Click OK Log into the Easytax system This will result in a copyright notice using the User Name `rosnt'. appearing automatically. Enter the Password `easytax`. This Login step is for tender evaluation Press <Enter> to continue. purposes only and will not be part of the final Easytax System. Agree with the Copyright notice This will bring you through to the to proceed with the Easytax Easytax Home Page Service. Click <I Agree>. Guidelines for viewing the It is recommended that the Easytax Easytax System. system is viewed in conjunction with this guide, however all buttons, fields, and links can be selected without causing runtime errors.

Scenario #1

John Smith, a registered occasional user of the instant service wishes to file two bi-monthly VAT 3 forms on-line and subsequently view the items updated in the Customer Information Service. John has obtained his valid digital certificate from the third party Certification Authority which contains his unique identifier. He is granted access to the present invention upon validation of the digital certificate and password as he attempts to enter the Online Services section. John has registered to file his form VAT 3 in Euros, however he now wishes to file in Irish Punts. John wishes to file one bi-monthly form VAT3 with a net payable, attach a digital signature to the return and submit it to Revenue. He also wishes to print this submitted return and receive a receipt of payment.

John wishes to perform the following functions within Customer Information Service: View his Customer Information Service inbox, which details all recently filed returns and all recent activity with Revenue. Request a Statement of Account for VAT 3. Search his archive for a particular VAT 3 return he filed through the present invention. John also has an outstanding return from another bi-monthly period. He wishes to complete this form VAT 3, alter his Bank Repayment details and submit it to Revenue.

(Note: The following table is a summary of the current status of the scenario individual with full Revenue details and personal profile. This table may be included in all scenarios for each Revenue Customer).

Personal Profile and Current Status of John Smith--Scenario#1

TABLE-US-00002 Personal Profile Name John Smith Registered Address 28 Oaklands Park Ballsbridge, Dublin 4 Contact Telephone No. 01-8482496 E-mail address johnsmith@mail.com Status of Taxes Customer is Registered for: VAT GCD 12 Unit 231 VAT Reg. Number 00259643P VAT Start Period Jan. 1, 1999 (hypothetical) VAT End Period N/A VAT Returns previously VAT 3: May-June 1999 (filed filed via Easytax) VAT 3: March-April 1999 VAT 3: January-Feburary 1999 VAT Returns issued but VAT 3: September-October not filed 1999 VAT 3: July-August 1999 Agent Name None Agent Start Date N/A Agent End Date N/A Elected Filing Currency Euro Direct Debit Payment Sort Code: 93-12-25 Bank Details Account Number: 00835076 Direct Repayment Bank Sort Code: 94-24-98 Details Account Number: 00835077 PAYE- GCD 21 Employer Unit 41 PAYE-Employer Reg. 00019000E Number PAYE-Employer Start Period Jan. 3, 1999 PAYE-Employer End Period N/A PAYE-Employer Returns P35: 6.sup.th Apr. 1998-5.sup.th previously filed Apr. 1999 (filed via Easytax) P30: 6.sup.th Jul. 1999-5.sup.th Aug. 1999 (filed via Easytax) P30: 6.sup.th Aug. 1999-5.sup.th Sep. 1999 PAYE-Employer Returns None issued but not filed Agent Name None Agent Start Date N/A Agent End Date N/A Elected Filing Currency Euro Direct Debit Payment Sort Code: 93-12-25 Details Account Number: 00835076 Direct Repayment Bank Sort Code: 94-24-98 Details Account Number: 00835077

Steps Involved in Scenario #1

The following is a list of the steps involved in scenario 1:

TABLE-US-00003 Guide Step Functionality A Enter Online Services B Online Services C Filing VAT 3 D Receipt of Return and Print Option E Customer Information Services F Filing VAT 3 G Receipt of Return and Print Option

FIG. 11 is a flowchart illustrating a method 1100 for securely accessing a network-based tax service in accordance with one embodiment of the present invention. First, in operation 1102, a request is received from a user to log onto a tax service server utilizing a network. Next, in operation 1104, the user is prompted for a digital certificate and a password in response to the request. Thereafter, the digital certificate and the password are received from the user utilizing the network. Note operation 1106. The digital certificate is stored on a local computer of the user. The received digital certificate is subsequently validated with a third party utilizing the network, as indicated in operation 1108. Further, in operation 1110, the user is allowed access to the tax service server upon the successful validation of the received digital certificate.

In one aspect of the present invention, the user may be allowed to change the digital certificate by logging the user off of the tax service server. Further, it may be determined whether the user has previously been allowed access to the tax service server. If it is determined that the user has not previously been allowed access to the tax service server, the user may be required to download a plurality of files. Such files may permit the creation of the digital certificate.

In another aspect of the present invention, the tax service server may provide tax information, frequently asked questions, security information, a demonstration, and contact information. As an option, the network may include the Internet.

An exemplary implementation of the foregoing concept will now be set forth in the context of the Irish Tax Revenue Office. It should be noted, however, that the present invention may be implemented in the context of any revenue generating system.

Enter Online Services

This step introduces the Home Page of the present invention and demonstrates how a user securely enters Online Services with digital certificate validation.

Notes for first time users of Online Services: A valid Digital Certificate may be held by the user and stored in his/her hard drive or on a floppy disk. If the user wishes to change his/her digital certificate and is not prompted to do so by the browser, log off the network connect to close the session and a prompt may appear. When entering the secure Online Service page for the first time, the user may click on the link below the tax table to download the files required to create digital signatures. In order to register the Certificate Authority who signed the digital certificate with the Browser, the user may click on the link provided in the Home page of the present invention.

TABLE-US-00004 Functional Step Page Action Description/Comments A.1 Easytax View Online Various Easytax Informational Home Services which are Services are available to the available to the public through the Easytax general public Home Page. These services without digital include the following: certificate Tax Information verification. Frequently Asked Questions Security Information On-Line Demo Contact Us What's New The user now wishes to enter the secure Online Services. A.2 Easytax Select Enter When the user clicks on Enter Home Online Services. Online Services, he may be (1.0) prompted to select his digital certificate and enter his digital certificate password. A.3 Easytax Select Digital The user may select his/her Home - Certificate digital certificate. Message from the Box list provided A.4 Easytax Click OK to The user's digital certificate Home - submit the will now be validated. Message digital certificate Box for validation A.5 Easytax Enter Digital The user may enter his/her Certificate Certificate password in order to validate Login Password the digital certificate. the box provided. (e.g. easytax) A.6 Easytax Click OK to The user's digital certificate Certificate submit the digital has been successfully validated Login certificate password and he/she is brought directly for validation to the Online Services Page.

FIG. 12 is a flowchart illustrating a method 1200 for affording network-based tax services. First, in operation 1202, a request is received from a user to access a tax service server utilizing a network. Next, a user is allowed access to the tax service server utilizing the network after a validation process. Note operation 1204. An identity of the user is then determined based on the request and/or the validation process in operation 1206. Thereafter, in operation 1208, a plurality of forms with fields are displayed utilizing the network. At least a portion of the fields are filled based on the identity of the user. Additional data is subsequently received from the user in operation 1210 for filling the fields utilizing the network. Further, in operation 1212, a tax amount is calculated based on the received data and business rules. In operation 1214, the tax amount is displayed utilizing the network.

In one embodiment of the present invention, the business rules may be based on governmental tax codes. Further, a request may be sent to a third party financial entity to transfer funds utilizing a network. The user may also be prompted to enter a quantity of the tax amount to be paid, wherein the transferred funds equal the entered quantity. Optionally, a receipt may be received utilizing the network in response to the transfer of funds.

An exemplary implementation of the foregoing concept will now be set forth in the context of the Irish Tax Revenue Office. It should be noted, however, that the present invention may be implemented in the context of any revenue generating system.

Services

Once John has accessed the Online Services page, he is within the secure site and may see his personal details appear at the top of the page, e.g. Name, VAT Registration Number. John may now complete a bi-monthly form VAT 3 on-line, for which he has only one registration number, and submit it to Revenue.

TABLE-US-00005 Step Page Action Functional Description/Comments B.1 Easytax Select VAT 3 The services on offer at this point are Services under personalized to John Smith. He has `File a Return` the option to file a return for which he is a registered customer with Revenue. John has registered to file the following taxes with Revenue: VAT PAYE-Employer.

FIG. 13 is a flowchart illustrating a method 1300 for filing a tax-related form in a network-based tax service environment. First, in operation 1302, access is permitted to a tax service server in response to receiving a request from a user. Next, in operation 1304, an identity of the user is determined based on the request. Further, a plurality of forms with fields are displayed utilizing the network, where at least a portion of the fields are filled based on the identity of the user. Note operation 1306. Utilizing the network, data is received from the user for filling the fields. See operation 1308. Thereafter, in operation 1310, the forms are sent to a third party government entity utilizing the network.

In one embodiment of the present invention, a request may be sent to a third party financial entity to transfer funds utilizing a network. The user may also be prompted to enter a quantity of the tax amount to be paid. Such transferred funds equal the entered quantity.

In another embodiment of the present invention, the identity of the user is validated using a digital certificate. Such digital certificate may be stored on a computer of the user.

An exemplary implementation of the foregoing concept will now be set forth in the context of the Irish Tax Revenue Office. It should be noted, however, that the present invention may be implemented in the context of any revenue generating system.

Filing VAT 3

John has elected to file a bi-monthly form VAT 3 and because he has only one registration number for VAT 3, he is brought directly to the on-line form. John has registered to file his form VAT 3 in Euros, however he now wishes to file and pay in Irish Punts. He now proceeds with completing the on-line form VAT 3 and submitting it to Revenue

TABLE-US-00006 Step Page Action Functional Description/Comments C.1 VAT3 Select The drop-down box allows John to select Return Taxation the taxation period for which he wishes to (3.2) Period file a return. This is automatically (e.g. populated with periods for which returns July- have been issued but not yet filed. August 1999) C.2 VAT3 Select IR John has previously registered to file VAT Return 3 in Euros, however he now wishes to file (3.2) in Irish Punts. He can do this by selecting the appropriate radio button (Note: If John is had not previously registered to file in a particular currency, the system would default to Irish Pounds.) The corresponding symbol appears at the top of the form. C.3 VAT3 Enter John enters the appropriate details in the Return VAT following fields: (3.2) details T1: VAT on goods and services supplied in fields and Intra-EU acquisitions T1 and T2: VAT on detachable purchases, Intra- T2. EU acquisitions and imports. (e.g. T1: 5500, T2: 500) C.4 VAT3 Tab away A Net Payable amount of 5000 appears Return from automatically in field T3, (i.e. excess of (3.2) field T2 T1 over T2) and the Net Repayable amount in field T4 is 0. C.5 VAT3 Enter Intra-EU Trade information does not Return Intra-EU impact on the calculations, however both (3.2) Trade of these boxes should be completed. Informa- John will now submit the completed form. tion (Note: If the user does not wish to submit (e.g. the return to Revenue, he can click E1: 1000, `Cancel`, which will bring him back to E2: 2000) Online Services). C.6 VAT3 Click When the user clicks <Next> he is Return Next brought directly to the `VAT 3 Payment (3.2) Instruction` screen. Here he is presented with the bank details (Sort Code and Account Number) which he has registered with Revenue for direct debit purposes. These are not editable on- line. C.7 VAT3 Alter The payment amount defaults to the total Payment Payment net payable amount. However, the user Instruction Amount has the option to edit the amount he (e.g. wishes to pay. John decides to pay 4000 of 4000) the 5000 net payable. C.8 VAT3 Click When the user clicks <Next> he is Return <Next> brought directly to the summary of the (3.2) return details and a final confirmation before submitting the return to Revenue. Here he is presented with the bank details (Sort Code and Account Number) which he has registered with Revenue for direct debit purposes. These are not editable on- line. C.9 VAT3 Click on John browses for and selects his digital Summary Digital certificate and then enters his password. and Certificate Sign Browse button beside the field. C.10 VAT3 Enter John enters his digital certificate Summary Digital password. and Certificate Sign Password (e.g. easytax) C.11 VAT3 Click By clicking on the `Sign and Submit` Summary <Sign and button, the user is digitally signing the and Submit> completed form and payment instruction Sign which guarantees the integrity of the data transmitted as well as the identification and authentication of the user. The signed package is sent to Revenue and a PRN(Personal Receipt Number) is automatically generated. A receipt containing this number is created and presented to the user, which he can save and print. He will also receive a receipt of the submitted return in his CIS Inbox.

Receipt of Return and Print Option

John has now successfully filed a return form VAT 3 and receives a receipt of the successfully filed return. He now has the option to print a hard copy of this receipt or return to the Services page of the present invention.

TABLE-US-00007 Functional Step Page Action Description/Comments D.1 PRN Receipt Select <Save As> from the The receipt is saved (3.10) File Menu in the Browser in the location and specify location. specified by the user. D.2 PRN Receipt Select <Print> from the File A hard copy of the (3.10) Menu in the Browser. receipt can be printed by the user.

FIG. 14 is a flowchart illustrating a method 1400 for affording customer tax information services. First, in operation 1402, a request is received from a user utilizing a network. Such request is for viewing previous transactions involving the payment of taxes. An identity of the user is then validated using a digital certificate utilizing the network in operation 1404. Next, in operation 1406, a database including a plurality of transactions is queried based on the request. Results of the query are subsequently displayed utilizing the network. See operation 1408.

In one aspect of the present invention, the results of the query may be organized as a function of a date associated therewith. Further, only the results having a recent date associated therewith may be displayed. Still yet, the request may include information on a specific form filed with a third party governmental entity.

In another aspect of the present invention, the results may include verification of receipt of forms filed with a third party governmental entity. Optionally, the results may not be altered.

An exemplary implementation of the foregoing concept will now be set forth in the context of the Irish Tax Revenue Office. It should be noted, however, that the present invention may be implemented in the context of any revenue generating system.

Customer Information Services

At this point, John wishes to view his latest transactions with Revenue which can be done through the use of the Customer Information Service. John wishes to perform the following functions within CIS: View his Customer information Service inbox, which details all recently filed returns and all recent activity with Revenue Request a Statement of Account for VAT 3 Search his archive for a particular VAT 3 return he filed through the present invention, in the period May-June 1999.

TABLE-US-00008 Step Page Action Functional Description/Comments E.1 Online Click John has 2 new items in his CIS inbox Services 2 Items from Revenue. He can access his CIS (2.0) under inbox by simply clicking on the number of Customer items. This brings him directly into his Info. personalized Customer Information Service Service. From here John can see that he now has 2 new items in his inbox sent by Easytax: Receipt of recently filed return VAT 3 - Period July-August 1999 and successful payment received Copy of recently requested Statement of Account. E.2 CIS Click John views the statement of account Inbox on the which has been sent to him by Easytax. (3.11) PAYE- This item will no longer be in his inbox Employer when he re-enters CIS. Statement of Account in CIS Inbox E.3 CIS Click John returns to the Online Services page. Inbox On-Line He is now informed that he has only one (3.11) Services new item in his inbox. E.4 CIS Click John requests a Statement of Account for Inbox VAT in VAT. (3.11) Tax drop- down menu E.5 CIS Click He makes the final selection to order a Inbox July 1999 statement. (3.11) in Statement Starting drop- down menu E.6 CIS Click By clicking on Submit, John has Inbox <Submit> submitted his statement request to CIS. (3.11) E.7 Message Click OK A message box appears informing John Box that his request has been processed and he will receive the Statement of Account in his inbox. Clicking on OK clears the message box, bringing John back to his Online Services page. E.8 CIS Click John wishes to view a previously Inbox VAT in submitted form VAT 3 from the period (3.11) Tax drop- May-June 1999, so he requests a search of down his VAT 3 archived forms. menu E.9 CIS Click He selects a VAT 3
return from a Inbox VAT3 in previous period. (3.11) Document Type drop- down menu E.10 CIS Click By clicking on Submit, John has Inbox <Submit> submitted his search request to CIS and is (3.11) presented with the search results. E.11 CIS Click John clicks the VAT 3 return displayed in Search VAT the search results. This opens a copy of Results return the VAT 3 form he submitted in a (3.12) displayed previous period. This form cannot be in Search altered and is simply for record purposes. Results E.12 View Click Once John has viewed the form, he returns HTML Online to the CIS inbox. file Services John has one new item in his Inbox: (3.14) Notification of his most recently filed VAT 3 form on July-August 1999. John now wishes to complete another VAT 3 which is outstanding for the period September-October 1999. E.13 CIS Click on John is brought to the on-line VAT 3 Inbox button form. (3.11) next to VAT 3

Filing VAT 3

John now wants to complete an outstanding bi-monthly form VAT 3. The form VAT 3 for this period is a Net Repayable and John may be given the option to enter new Bank Account details.

TABLE-US-00009 Step Page Action Functional Description/Comments F.1 VAT3 Select The drop-down box allows John to select Return Taxation the taxation period for which he wishes to (3.2) Period file a return. This is automatically (e.g. populated with periods for which John has Septem- not yet filed. ber- In this case John selects the period October September-October which is the 1999) outstanding return to be filed. F.2 VAT3 Select IR John has previously registered to file VAT Return 3 in Euros, however he now wishes to file (3.2) in Irish Punts. He can do this by selecting the appropriate radio button. (Note: If John is had not previously registered to file in a particular currency, the system would default to Irish Pounds). The corresponding symbol appears at the top of the form. F.3 VAT3 Enter John enters the appropriate details in the Return VAT following fields: (3.2) details in T1: VAT on goods and services supplied fields T1 and Intra-EU acquisitions and T2. T2: VAT on detachable purchases, Intra- (e.g. EU acquisitions and imports. T1: 1000, When the user tabs from field T1, client- T2: 3000) side validation is performed to ensure the user has entered an integer. F.4 VAT3 Tab away A Net Repayable amount of 2000
appears Return from field automatically in field T4, (i.e. excess of (3.2) T2 T1 over T2) and the Net Payable amount in field T3 is 0. F.5 VAT3 Click I John is unsure what details should be Return entered in fields E1 and E2 - Intra-EU (3.2) Trade Information. Therefore he clicks on the Information Icon to learn more about these fields. F.6 VAT3 Click OK John has read the details explaining the Return Intra-EU Trade field. He then clicks OK to (3.2) return to the on-line form. F.7 VAT3 Enter Intra-EU Trade information does not Return Intra-EU impact on the calculations, however both (3.2) Trade of these boxes should be completed. Informa- tion (e.g. E1: 1000, E2: 2000) F.8 VAT3 Click When the user clicks <Next> he is Return <Next> brought directly to the `VAT 3 Repayment (3.2) Instruction` screen. Here he is presented with the Bank Details (Sort Code and Account Number) which he has registered with Revenue for direct debit purposes. These are editable on-line F.9
VAT3 Enter John wishes to alter the Bank Account Return Bank Re- into which Revenue will make the (3.2) payment repayment. In order to do this, he simply Details changes the account numbers in the fields (e.g.: at present. Sort Code: The payment amount defaults to the total 97-45-12 net repayable amount. Account Number: 00765987) F.10 Final Click on John browses for and selects his digital Confirma- Digital certificate and then enters his password. tion Certificate Browse button beside the field. F.11 Final Enter John enters his digital certificate Confirma- Digital password. tion Certificate Password (e.g. easytax) F.12 Final Click By clicking on the `Sign and Submit` Confirma- <Sign and button, the user is digitally signing the tion Submit> completed form and payment instruction which guarantees the integrity of the data transmitted, as well as the identification and authentication of the user. The signed package is sent to Revenue and a PRN(Personal Receipt Number) is automatically generated. A receipt containing this number is created and presented to the user which he can save and print. He will also receive a receipt of the submitted return in his CIS inbox.

FIG. 15 is a flowchart illustrating a technique 1500 for tax form submittal verification in accordance with one embodiment of the present invention. First, in operation 1502, a tax form of a user is sent to a third party government entity utilizing a network. Next, in operation 1504, a record of the sent tax form is stored in a database. Thereafter, a request for the record is received from the user utilizing the network. See operation 1506. An identity of the user is then authenticated utilizing the network, as indicated in operation 1508. Upon the successful authentication of the identity of the user, the record is sent to the user utilizing the network. See operation 1510.

In one embodiment of the present invention, the record may be formatted for being printed by the user. Further, a notification relating to the record may be sent to a mail server of the user utilizing the network. Still yet, the identity of the user may authenticated using a digital certificate. Such digital certificate may be stored on a computer of the user.

An exemplary implementation of the foregoing concept will now be set forth in the context of the Irish Tax Revenue Office. It should be noted, however, that the present invention may be implemented in the context of any revenue generating system.

An additional feature to be included is a function for a user to attach their digital signature to a visible text file containing their tax return data. Attaching a user's digital certificate within an encrypted message containing the tax return enables a tax authority to conclusively prove that the data contained within a message received from the user is actually from that user (i.e. the tax return cannot be repudiated). The systems also provide for capturing matching payment instruction for a return. The payment instructs the Revenue to deduct money directly from a user's nominated bank account.

Receipt of Return and Print Option

John has now successfully filed a return form VAT 3 for the bi-monthly period September-October 1999. He will instantly receive a receipt of the successfully filed return which he can print, as well as notification in his CIS inbox. He now has the option to save and print a hard copy of this receipt.

TABLE-US-00010 Functional Step Page Action Description/Comments G.1 PRN Receipt Select <Save As> from the The receipt is saved (310) File Menu in the Browser in the location and specify location. specified by the user. G.2 PRN Receipt Select <Print> from the File A hard copy of the (3.10) Menu in the Browser. receipt can be printed by the user. G.3 Online Click <Exit> John clicks <Exit> Services to securely terminate (2.0) his on-line session with Revenue. G.4
Exit (2.4) He is reassured of a successful termination from the Easytax System and is brought directly back to the Easytax Home page.

FIG. 16 is a flowchart illustrating a method 1600 for filing tax-related forms in a network-based tax service environment for multiple users in accordance with one embodiment of the present invention. First, in operation 1602, a tax practitioner is permitted to select one of a plurality of clients for the purpose of filing tax-related forms. Then, in operation 1604, a tax practitioner identifier associated with the tax practitioner is received from the tax practitioner utilizing a network. It is further verified whether the tax practitioner is authorized to file tax-related forms for the selected client. See operation 1606. Information associated with the selected client is then displayed utilizing the network upon the successful verification that the tax practitioner is authorized to file tax-related forms for the selected client, as indicated in operation 1608.

In one embodiment of the present invention, the clients are displayed for allowing the selection thereof. Such displayed clients may be each selected by clicking on a name thereof. Further, an identity of the tax practitioner may be authenticated using a digital certificate.

In another embodiment of the present invention, the tax practitioner may be allowed to file tax-related forms upon successful authentication of the digital certificate, and the successful verification that the tax practitioner is authorized to file tax-related forms for the selected client. Still yet, a client identifier, i.e. registration number, associated with the selected client may be received from the tax practitioner utilizing the network. Such client identifier may be used for verification purposes.

An exemplary implementation of the foregoing concept will now be set forth in the context of the Irish Tax Revenue Office. It should be noted, however, that the present invention may be implemented in the context of any revenue generating system.

Multi-User Scenario

Mark Morrison is a Registered Tax Agent working in a small practice. He regularly files returns on behalf of the following 6 clients for the tax heads specified below.

TABLE-US-00011 Summary of taxes Mark Morrison (Tax Agent) is registered to file on behalf of Client clients Mary Drury PAYE-Employer (P30, P35, P45) Stephen O'Donnell PAYE-Employer (P30, P35, P45) Brian O'Connor PAYE-Employer (P30, P35, P45) Susan Moran PAYE-Employer (P30, P35, P45) Ann Jacobs PAYE-Employer (P30, P35, P45) Derek Sheehan PAYE-Employer (P30, P35, P45)

Mark wishes to perform the following tasks using the Service of the present invention:

File a form P30 on behalf of Mary Drury

File an amended P35 on behalf of Brian O'Connor

Personal Profile and Current Status of Mark Morrison--Scenario#3

TABLE-US-00012 Personal Profile - Agent Name Mark Morrison Registered Address 56 Hawthorn Avenue, Clonskeagh, Dublin 14 Contact Telephone No. 01 8434534 E-mail address markmorrison@mail.com Clients Mary Drury Stephen O'Donnell Brian O'Connor Susan Moran Ann Jacobs Derek Sheehan Personal Profile - Mary Drury (Client) Name Mary Drury Registered Address 49 Meadow Hill, Tullach, Co. Galway Contact Telephone No. 094 2452456 E-mail address marydrury@mail.com Status of Taxes Mark Morrison is Registered to file on behalf of Mary Drury: GCD 123 Unit 245 PAYE-Employer Reg. Number 04866776H PAYE-Employer Start Period Jan. 6, 1999 PAYE-Employer End Period N/A PAYE-Employer Returns P35: Apr. 6, 1998- previously filed Apr. 5, 1999 P30: Jul. 6,
1999- Aug. 5, 1999 PAYE-Employer Returns issued P30: Aug. 6, 1999- but not filed Sep. 5, 1999 Agent Name Mark Morrison Agent Start Date Jan. 1, 1997 Agent End Date Dec. 31, 2001 Elected Filing Currency Punts Direct Debit Payment Details Sort Code:
93-22-27 Account Number: 003620761 Direct Repayment Bank Details Sort Code : 93-22-27 Account Number 003620761 Personal Profile - Stephen O'Donnell (Client) Name Stephen O'Donnell Registered Address 1 Ash Falls, Kinsale, Co. Cork Contact Telephone No.
021 2147896 E-mail address Stephenodonnell@mail.com GCD 218 Unit 491 PAYE-Employer Reg. Number 04869320C PAYE-Employer Start Period Jan. 6, 1999 PAYE-Employer End Period N/A PAYE-Employer Returns None previously filed PAYE-Employer Returns issued P35L: Apr. 6, 1998- but not filed Apr. 5, 1999 Agent Name Mark Morrison Agent Start Date Jan. 12, 1996 Agent End Date Sep. 9, 2000 Elected Filing Currency Punts Direct Debit Payment Details Sort Code : 93-25-29 Account Number: 88862076 Direct Repayment Bank Details Sort Code : 93-25-29 Account Number: 88862076 Personal Profile - Brian O'Connor (Client) Name Brian O'Connor Registered Address 33 Brookfield Manor, Fermoy, Co. Cork Contact Telephone No. 021-1236987 E-mail address brianoconnor@mail.com Status of Taxes Mark Morrison is Registered to file on behalf of Brian O'Connor PAYE- GCD 12 Em- ployer Unit 2311 PAYE-Employer Reg. Number 09640077L PAYE-Employer Start Period Jan. 6, 1999 PAYE-Employer End Period N/A PAYE-Employer Returns P35: Apr. 6,
1998- previously filed Apr. 5, 1999 P30: Jul. 6, 1999- Aug. 5, 1999 P30: Aug. 6, 1999- Sep. 5, 1999 PAYE-EMPLOYER Returns None issued but not filed Agent Name Mark Morrison Agent Start Date Jan. 25, 1997 Agent End Date Dec. 31, 2000 Elected Filing Currency Punts Direct Debit Payment Details Sort Code : 93-25-29 Account Number: 03362076 Direct Repayment Bank Details Sort Code : 93-25-29 Account Number: 03362076 Personal Profile - Susan Moran (Client) Name Susan Moran Registered Address 8
Williwbrook, Tullamore, Co. Offaly Contact Telephone No. 076 6702456 E-mail address susanmoran@mail.com Status of Taxes Mark Morrison is Registered to file on behalf of Susan Moran: GCD 123 Unit 245 PAYE-Employer Reg. Number 00011533W PAYE-Employer Start Period Jan. 6, 1999 PAYE-EMPLOYER End Period N/A PAYE-EMPLOYER Returns P30: Jun. 6, 1999- previously filed Jul. 5, 1999 PAYE-EMPLOYER Returns P30: Jul. 6, 1999- issued but not filed Aug. 5, 1999 Agent Name Mark Morrison Agent Start Date Mar.
2, 1997 Agent End Date May 6, 2000 Elected Filing Currency Punts Direct Debit Payment Details Sort Code : 93-22-27 Account Number: 00396209 Direct Repayment Bank Details Sort Code 92-12-48 Account Number: 00396208 Personal Profile - Ann Jacobs (Client) Name Ann Jacobs Registered Address 1 Belview, Glenvale, Co. Wicklow Contact Telephone No. 01-4897853 E-mail address annjacobs@mail.com Status of Taxes Mark Morrison is Registered to file on behalf of Ann Jacobs: GCD 218 Unit 491 PAYE-Employer Reg. Number 04531058F PAYE-Employer Start Period May 1, 1997 PAYE-Employer End Period Apr. 2, 2001 PAYE-Employer Returns P35: Apr. 6, 1999- previously filed Apr. 5, 1999 PAYE-Employer Returns issued None but not filed Agent Name Mark Morrison Agent Start Date Jan. 6, 1999 Agent End Date N/A Elected Filing Currency Punts Direct Debit Payment Details Sort Code: 93-25-29 Account Number: 82862076 Direct Repayment Bank Details Sort Code: 93-25-29 Account Number: 82862076 Personal Profile Derek Sheehan (Client) Name Derek Sheehan Registered Address 21 Beaufield mews, Belfield, Dublin 4 Contact Telephone No. 01 5642156 E-mail address Dereksheehan@mail.com Status of Taxes Mark Morrison is Registered to file on behalf of Derek Sheehan: GCD 12 Unit 231
PAYE-Employer Reg. Number 04850031N PAYE-Employer Start Period Jan. 6, 1999 PAYE-Employer End Period N/A PAYE-Employer Returns P35: Apr. 6, 1998- previously filed Apr. 5, 1999 PAYE-Employer Returns issued None but not filed Agent Name Mark Morrison Agent Start Date Jan. 2, 1997 Agent End Date Dec. 31, 2002 Elected Filing Currency Punts Direct Debit Payment Details N/A Direct Repayment Bank Details N/A

The following is a list of the steps involved in scenario 3.

TABLE-US-00013 Guide Step Functionality A Enter Revenue On-Line Services B Selecting Client #1 C Online Services D Filing P30 - Client #1 E Receipt of Payment and Print Option F Selecting Client #2 G Online Services H Filing Amended P35 - Client #2 I Receipt of payment and Print Option

Enter Revenue On-Line Services

This step introduces the Home Page of the present invention and demonstrates how a user securely enters Revenue On-Line Services with digital Certificate validation. A valid digital certificate may be held by the user and stored in his/her hard drive or on floppy disk.

If the user wishes to change his/her digital certificate and is not prompted to do so by the browser, log off the network connect to close the session and a prompt will appear.

When entering the secure Online Service page for the first time, the user may click on the link below the tax table to download the files required to create digital signatures.

In order to register the Certificate Authority who signed the digital certificate with the Browser, the user may click on the link provided in the Home page of the present invention.

TABLE-US-00014 Step Page Action Functional Description/Comment A.1 Easytax View Online Services which Various Easytax Informational Services Home (1.0) are available to the general are available to the public through the public without digital Easytax Home Page. These services certificate verification. include the following: Tax Information Frequently Asked Questions Security Information On-Line Demo Contact Us What's New. The user now wishes to enter the secure Revenue On-Line Services A.2
Easytax Select Enter Online Services. When the user clicks on Enter Online Home (1.0) Services, he may be prompted to select his digital certificate and enter his digital certificate password. A.3 Easytax Select Digital Certificate The user may select his/her digital Home - from the list provided certificate. Message Box (1.0) A.4 Easytax Click OK to submit the The user's digital certificate will now be Home - digital certificate for validated. Message Box validation (1.0) A.5 Easytax Enter Digital Certificate The user may enter his/her password in Certificate Password in the box order to validate the digital certificate. Login provided. (e.g. easytax) A.5 Easytax Click OK The user's digital certificate has been Home - successfully validated. Message Box

Selecting Client #1

At this point Mark selects the client he wishes to act on behalf of within the secure system by clicking on the name. Initially, Mark wishes to enter the system on behalf of Mary Drury.

TABLE-US-00015 Step Page Action Functional Description/Comments B.1 Easytax Select View Customers The Agent wishes to view a list of all his Customer customers. Selection B.2 Easytax Select 04866776H The Agent clicks on the customer's Customer List registration number in order to enter the secure Easytax System on behalf of the client. B.3 Easytax Click <Submit> The Agent is brought to the Customer Customer List List.

Services

This step demonstrates the services available to Mark Morrison within the secure site of the present invention, while he is acting on behalf of Mary Drury. Mary's personal details appear at the top of the page, (e.g. Name, VAT Registration Number) as well as the name of the Tax Agent.

The main page lists all the returns for which Mary Drury is registered to file for and which Mark Morrison is entitled to file on behalf of Mary Drury. It can be seen at this point that Mark Morrison is only the representative Agent for PAYE-Employer for Mary Drury. He does not file her VAT returns and as a result cannot access her VAT details at any point in the instant system.

Initially, Mark wishes to file a P30 on behalf of Mary Drury.

TABLE-US-00016 Step Page Action Functional Description/Comments C.1 Online Select P30 The Services on offer at this point are Services under File personalized to Mary Drury. Mark a Return Morrison, as her Tax Agent has the option to file a return under the tax head PAYE- Employer only. Her Agent will now select to file a return P30 on her behalf. He is brought directly to the on-line form.

Filing P30--Client #1

Mark Morrison now completes the form P30 on behalf of Mary Drury.

TABLE-US-00017 Step Page Action Functional Description/Comments D.1 P30 Return Select Taxation Period Mark will file the return for Taxation (3.5) Aug. 6.sup.th, 1999 Sep. 5.sup.th, 1999 Period Aug. 6.sup.th, 1999 Sep. 5.sup.th, 1999. in the drop-down menu D.2 P30 Return Select Euro Mary has previously registered to file P30 (3.5) in Irish Punts, however now wishes to file in Euros. By highlighting the Euro button, Mark is given the option to file the P30 in Euros. The corresponding symbol appears at the top of the form. D.3 P30 Return Enter PAYE Mark enters PRSI Total and tabs to the (3.5) (e.g. 4000) next field. D.4 P30 Return Enter PRSI Mark enters the PRSI Total. (3.5) (e.g. 2000) D.5 P30 Return Tab away from Total PRSI The following total is calculated by the (3.5) Liability system and appears automatically in the subsequent field: Total (Tax + PRSI): 6000 D.6 P30 Return Enter Total Amount to be Mark now has the option to pay all, part or (3.5) deducted from a Bank none of the total due. Mark elects to pay Account 5000 of the total amount due on behalf of (e.g.: 5000) Mary Drury. Mary has set up a Direct Debit mandate with Revenue, therefore her bank details (Sort Code and Account Number) will remain the same. D.7 P30
Return Select <Next> When the user clicks on <Next>, he is (3.5) prompted to enter his digital certificate password. (Note: If the user does not wish to submit the return to Revenue, he can click `Cancel`, which will bring him back to Online Services.) D.8 Final Click on Digital Certificate Mark browses for and selects his digital Confirmation Browse button beside the certificate. field. D.9 Final Enter Digital Certificate Mark enters his digital certificate Confirmation Password (e.g. easytax) password. D.10 Final Click <Sign and Submit> By clicking on the `Sign and Submit` Confirmation button, the user is digitally signing the complete form and payment instruction which guarantees the integrity of the data transmitted as well as the identification and authentication of the user. The signed package is sent to Revenue and a PRN (Personal Receipt Number) is automatically generated. A receipt containing this number is created and presented to the user which he can save and print. He will also receive a receipt of the submitted return in his CIS inbox.

Receipt of Payment and Print Option

Mark has now successfully filed a return form P30 and receives a receipt of the successfully filed return. He now has the option to print a hard copy of this receipt or return to the Online Services page.

TABLE-US-00018 Step Page Action Functional Description/Comments E.1 PRN Receipt Select <Save As> from the The receipt is saved in the location (3.10) File Menu in the Browser specified by the user. and specify location. E.2 PRN Receipt Select <Print> from the File A hard copy of the receipt can be printed (3.10) Menu in the Browser. by the user. E.3 Online Click <Exit> and then OK Mark clicks Exit to securely terminate Services Mary Drury's on-line session. (2.0) E.4
Exit (2.4) He is reassured of a successful termination from the Easytax System and brought directly to the Easytax Home Page E.5 Exit (2.4) Click Enter On-line Services Mark re-enters the Easytax System in order to file another return on behalf of a different client.

Selecting Client #2

At this point Mark selects the client he wishes to act on behalf of within the secure instant system by clicking on the name. Mark wishes to enter the instant system on behalf of Brian O'Connor.

TABLE-US-00019 Functional Description/ Step Page Action Comments F.1 Easytax Enter PAYE The Agent wishes to view a list of all Customer Employer his customers. Selection under Tax F.2 Easytax Select The Agent clicks on the customer's Customer
09640077L registration number in order to enter List the secure Easytax system on behalf of the client. F.3 Easytax Click The Agent is brought to the Customer Customer <Submit> List. List

On-Line Services

This step demonstrates the Online Services available to Mark Morrison within the secure site, while he is acting on behalf of Brian O'Connor. Brian's personal details appear at the top of the page, e.g. Name, VAT Registration Number. The main page lists all the returns for which Brian O'Connor is registered to file for. Mark wishes to file an amended P35 on behalf of Brian O'Connor.

TABLE-US-00020 Step Page Action Functional Description/Comments G.1 Online Select P35 The Services on offer at this point are Services under File personalized to Brian O'Connor. His Tax a Return Agent has the option to file a return for which Brian is a