System With An Interactive, Graphical Interface For Delivery Of
Planning Information And Consulting Materials, Research, And Compliance
Information Relating To Tax Or Other Forms
BACKGROUND
Tliis disclosure relates to the delivery of planning information and consulting
materials, research, and compliance information through the use of an interactive,
graphical interface.
Many situations require individuals, corporations or other entities to complete
and submit various standardized forms. For example, the United States federal
government, as well as state and foreign governments, typically requires individuals,
corporations and other entities to complete and file tax forms on an annual or other
periodic basis.
Many users find that such forms are complex and contain insufficient
information and guidance regarding how certain items on the form should be
answered. Questions may arise, for example, about the law applicable to a particular
line on the form or the meaning of terminology used in connection with a particular
item on the form.
Although many research resources may be available to assist individuals in
completing the forms, locating and identifying those resources that pertain to an
individual line on the form can be a time-consuming task. Furthermore, different
sources may use different terminologies for the same concept, thus making the use of
keyword indices and keyword searching cumbersome and unreliable.
In addition to accomplishing the primary purpose, such as a tax form allowing
for the self-assessment of tax liability, the forms also generally provide a standard
measure of a current situation. As such the form, once completed can be used as an
evaluation tool. In the case of a tax form, the form can be used to plan future business
activities so as to reduce future tax liabilities.
BRIEF DESCRIPTION OF THE DRAWINGS
FIG. 1 illustrates an example of a network-based system according to the
invention.
FIG. 2 illustrates an example of the type of information that may be stored as a
tax planning idea.
FIG. 3 illustrates an entry- screen for the classification of the idea according to
the form line.
FIG. 4 illustrates an entry screen for marking the appropriate foreign
jurisdictions.
FIG. 5 illustrates an entry screen for marking the appropriate state tax
information.
FIG. 6 illustrates a screen for searching tax planning information and
consulting materials.
FIG. 7 illustrates a screen that includes a graphical., interactive tax form
according to the invention.
FIG. 8 illustrates part of a screen that includes a list of tax planning ideas
associated with a particular line on a tax form.
FIG. 9 illustrates a further part of the screen of FIG. 8 including links to tax
information from third-party sources.
FIG. 10 illustrates a screen that includes an interactive map for obtaining tax
planning ideas relating to state taxes.
FIG. 11 illustrates a screen that allows for the selection of categories of tax
planning ideas for a particular state.
FIG. 12 illustrates a screen which allows for the selection of tax ideas by
relation to a state form or general tax category.
FIG. 13 illustrates a screen that includes a list of tax planning ideas and links
to third-party sources of information about a particular state's taxes.
FIG. 14 illustrates a screen showing an interactive depiction of the New York
State Corporate Franchise Tax Form, Form CT-3.
FIG. 15 illustrates an example of a screen showing tax planning ideas,
consulting information and third party research related to "Line 4a" of a New York
State Corporate Franchise Tax Form, Form CT-3.
FIG. 16 illustrates a screen that allows for the selection of information about
groups of states that impose a specified type of tax.
FIG. 17 illustrates a screen that includes an interactive map for obtaining tax
planning ideas for other jurisdictions (e.g., Europe).
FIG. 18 illustrates part of a screen that includes a list of tax planning ideas
associated with a particular country selected from the interactive map of FIG. 17.
FIG. 19 illustrates a further part of the screen of FIG. 11 including links to tax
information from third-party sources.
SUMMARY
This disclosure relates to the display of a form for the selection and delivery of
information relating to the subject of the form through the use of an interactive,
graphical interface.
As used herein, a "form" refers to a document with one or more areas for the
insertion of required or requested information.
In many implementations, the form will be a standardized form, and may
include blank space where the required or requested information is to be entered.
In various implementations, planning information, consulting materials,
research, or compliance information relating to the form may be delivered to a user.
The system, described in greater detail below, can help a user locate and
identify resources that pertain, for example, to an individual line or other location on
the form. Additionally, the forms may be used as a means of identifying relevant
planning opportunities and as a basis for organizing more favorable business
transactions.
In one aspect, a system implements a method that includes presenting an
interactive, graphical depiction of a form through a computer network and allowing
for selection of a desired location on the form. A request is received for information
relating to a location on the form selected by a user, where the selection is made
through interaction with the graphical depiction of the form. Information is delivered
to the user through the network in response to the request. The delivered information
includes at least one of the following relating to the selected form location: planning
information, consulting materials, research and compliance information.
The information delivered to the user may be specific to the particular location
on the form selected by the user. Furthermore, information on topics relating to
different parts of the form may be delivered to the user through the network in
response to the user's selecting other locations on the graphical, interactive form.
The -techniques may be particularly advantageous, for example, in connection
with the delivery of information relating to the consulting needs of a client, broad
research, and specific information needed in the completion of tax forms, securities
forms, insurance forms and banking forms. The techniques may be used with other
types of forms as well.
In some implementations, the method also may include presenting an
interactive depiction of a map or series of maps through the network. The user may
interact with a section of the map that corresponds to a particular geographic location
to obtain jurisdiction-specific consulting, research and compliance information on a
particular topic. The jurisdiction-specific information also is delivered to the user
through the network.
Ideas, including the planning information and consulting materials, that are
linked to the selected line location on the form may be retrieved from a database and
delivered to the user through the network. In some implementations, the user also
may receive a list of hyperlinks for research and form compliance information from
third-parties that relates to the selected form line location. Some of the hyperlinks
may provide access to information from subscription-based services. The user may
be authenticated to a third-party site associated with a selected hyperlink in a manner
that is transparent to the user.
In some implementations, one or more of the following advantages may be
present. For example, the techniques may facilitate obtaining access to and delivering
planning information, consulting materials, research, and compliance information
related to a particular line or other location on a form. As a result, identifying
applicable planning information and consulting materials, and finding relevant
research information for various types of forms (and individual lines within the forms)
may be simplified and made easier for users.
In the context of tax forms, the synergistic effect, for example, of having tax
planning information and consulting materials closely tied to the research may allow
the user to determine the fit of the idea with the instant situation more easily and
quickly.
Other features and advantages will be readily apparent from the following
detailed description, the accompanying drawings and the claims.
DETAILED DESCRIPTION
As shown in FIG. 1, an on-line, interactive computer system allows a user to
access an Internet or other network site 12 through a user device such as a personal
computer 14 with a browser and a display screen. The device also includes means
(e.g., an electronic mouse or keyboard) to allow the user to make selections and
interact with the display screen. Access to the network site 12 also ma}' be provided
through other user devices, such as a personal digital assistant (PDA).
The site provides the user with a graphical, interactive interface that allows the
user to access planning information and consulting materials, research and
compliance information related to a particular selected location (e.g., a line item) on a
form or related to a selected jurisdiction. For example, in one implementation, the
site may provide the user with information about federal, state and foreign taxes by
tax form or taxing jurisdiction. The graphical interface, described in greater detail
below, provides the user with established links to one or more databases or network
sites with information relating to a selected form or a selected jurisdiction. The
databases are pre-populated with the relevant information such as planning
information, consulting materials and links to third-party sites. Links to third-party
sites may be for subscription-based sendees as well as for publicly available, nonsubscription
information.
In the context, for example, of a system that provides information relating to
taxes, the system may provide electronic pages 16, 18, 20 of information relating,
respectively, to state, federal or international taxes, depending on the information
desired by the user. One or more servers 22, 24, 26, may establish links to an internal
database 28 of tax planning information and consulting materials. The database 28
stores ideas, each of which may be linked, for example, to one or more sections of a
tax form or to a geographical location, such as a country or state. The linking may be
done by marking each planning idea with a relevant link through use of the screens in
FIGS. 3, 4, and 5.
FIG. 2 illustrates an example of the type of information that maybe stored as a
planning idea in the database 28 and that may be linked, for example, to a particular
line on a tax fonn. The idea may include planning information and consulting
materials. The particular idea illustrated in FIG. 2 is entitled "Reducing. . ." The
database may store information about when the idea was first posted 310, when it was
last modified 300, when the idea was last reviewed by the author (quality assured
date) 320 as well as information about the author of the idea. The database also
would include a description of the idea and may include other details that explain
background information about the idea. The planning idea may also be-presented to
the user in response to clicking on a link in the graphical interface, as described in
greater detail below. Further information classifying the relationships of the idea that
are stored with the idea are shown in FIGS. 3, 4, and 5.
Administration of the database 28 includes the ability to search and list tax
planning ideas stored in the database as well as the ability to create new tax ideas to
be stored in the database. As illustrated in FIG. 6, the planning ideas stored in the
database 28 may be searched and listed in any number of ways, such as by category,
number, author, date, impact on a form, etc., by selecting the appropriate link 510.
Ideas maybe created and stored using the link 520.
As shown in FIG. 1, the servers 22,24, 26 also may provide access to other
search tools to enhance the capabilities of the system.
Additional servers 30, 32, 34 may establish direct links to Internet sites of
third-party content providers. Such content providers may include, for example,
Westlaw, The Bureau of National Affairs, Inc. (BNA) or other content providers that
offer subscription-based services 36. The links may include sources of law, such as
the relevant statutes, regulations and legal decisions, as well as explanations and
discussions that pertain to the particular selected section of the form. The servers also
may establish direct links to government or other non-subscription sites such as the
Internal Revenue Service (IRS) 38, state tax departments 40 and foreign governments
42 to obtain other related information.
The servers 30, 32, 34 may establish hard links to web pages that are created
based on the search of the information shown in FIGS. 3, 4 and 5 and that show the
information associated, for example, with a particular line on a tax form or with tax
information relevant to a particular geographical location. Alternatively, in some
cases, dynamic links may be established so mat the information may be updated
automatically within the site 12 on an ongoing basis.
Some third-party web sites may require user identification codes or passwords
to access their services, particularly those sites that provide subscription-based
services. To facilitate use of the present system, assigned system user-identification
codes and passwords may be used so that, from the user's perspective, the
authentication process required to access information obtained from the third-party
content providers is transparent. In particular, the site 12 serves as a hub to provide
users with access to links that obtain electronic documents and files from third-party
vendors' web sites. A user authentication script allows the user to click on a link, for
example, using an electronic mouse or other input device, and to access an electronic
document or file from a secure vendor site without having to log onto the site with his
own password. When the user clicks on a link to a vendor's web site from the web
site 12, an authentication script informs the vendor site that the user accessing the web
site should be granted access.
Communications between the host servers 30, 32, 34 through the user
authentication script and the vendor's servers may take place in any one of several
ways. In one implementation, the user authentication script may access a database
that has a list of all individuals who have access to the vendor, and match the user's
identification with the database. If a match is found, the user is given access.
Alternatively, the user authentication script may include a firm-wide username and
password within the script itself so that the user is logged in automatically when the
user clicks on the link. In other implementations, the user authentication script may
set an electronic cookie on the user's device with an expiration period.
hi one implementation, the site 12 may revolve around corporate tax forms.
FIG. 7 illustrates an example of a web page associated with the site 12 according to a
particular implementation. In this case, the opening page provides a graphical
interactive depiction of the Internal Revenue Service (IRS) Form 1120, entitled " U.S.
Corporation Income Tax Return." In other tax implementations, the graphical
interface may depict other tax forms, such as a state corporate income tax return (see,
e.g., FIG. 14), an estate and gift tax form or an individual income tax form. Similarly,
other subject areas would display the relevant forms.
Different areas of the form maybe highlighted or otherwise indicate that a
hyperlink is associated with that part of the form. For example, in the illustrated
example, various line numbers 48 on the tax form are highlighted. When the user
clicks on one of the highlighted areas (e.g., a line number), a list of tax-related
planning information and consulting materials associated with the particular area of
the form is retrieved from the database 28. The list of ideas is provided to the user's
device 14 through the web site 12. A separate indicator 50 also may appear on some
of the tax lines to indicate that research materials associated with third-party web sites
36, 38, 40,42 are available for those lines. For example, line 19 of the tax form
includes such an indicator 50. Other types of indicators may also be used to denote
additional materials, such as compliance information, where applicable.
To illustrate how the graphical, interactive system can work, it is assumed that
a user clicks on the link associated with line 19 of the tax form in FIG. 7. A partial
list of tax planning ideas that are associated with line 19 of the tax form is displayed
to the user on a display screen coupled to the user's device(see FIG. 8). In this
example, one idea obtained from the database 28 is listed. Typically, further details
about the idea would appeal- on the screen. To view the complete.description of a
particular idea, the user may be required to click on the highlighted number or title of
the idea that would link with the complete idea description.
By continuing to scroll down the screen, (see FIG. 9) the user can choose to
view information from one of the external, third-party sources of information, such as
one of the subscription services web sites 36. The information retrieved by the
server(s) from, those web sites would relate to the selected line on the form, in this
case, line 19 of the U.S. Corporate Income Tax Form.
As the user continues to scroll down the screen, other primary and secondary
source materials may be listed. Each of the listed items relates to the selected line on
the form. The user can view the complete text or file of a listed item by clicking on
the link. To return to a view of a previous page, the user may click on the link
entitled "Back to Previous page" 58. Similar types of information may be obtained
for other lines on the tax form in FIG. 7 by clicking on the appropriate link(s) in the
graphical view of the form.
As shown in FIG. 7, the interactive interface also may include a link 610 to
categories of tax ideas that do not fit the standard Form 1120.
Use of a graphical, interactive form that allows a user to obtain planning
information and consulting materials, research, and compliance information related to
the subject matter of the form may be combined with the delivery of jurisdictional
information through an interactive map or series of maps. Each map may depict a
region, such as a country or continent. For example, in one implementation, the user
may obtain tax information about a particular state in the United States by clicking on
the box 56 entitled "Ideas by State" (FIG. 7). In response, the system displays an
interactive map 60 (FIG. 10) of the United States from which the user may select a
particular state of interest. The site 12 may allow the user to change the appearance
of the map to highlight a particular subject area that is of interest to the user. For
example, if a user is interested in a particular type of tax (e.g., state franchise taxes),
the user may be able change the appearance of the map 60 to highlight states that
impose a franchise tax by clicking an appropriate request 110 (see FIG. 16).
hi response to a user's clicking a particular state, the system displays a screen
that classifies the types of lax ideas for that state. For example, if the user were to
select New York from the interactive map 60 (FIG. 10), the system would display a
screen as shown, for example, in FIG. 11. The user then may select one of the
categories of taxes for the State of New York, hi the illustrated implementation, the
user may select from the following categories: sales and use taxes, income and
franchise taxes, and property and miscellaneous taxes. If the user were to select, for
example, the link 62 for income and franchise tax ideas, the system would display a
screen such as the one illustrated in FIG. 12.
In the illustrated implementation (FIG. 12), the user may select a link entitled
"Ideas by New York State CT-3 Form" 200 or a link entitled "All NY
income/Franchise Tax Ideas" 210. If user were to select the link 200 the system could
display a screen such as the one illustrated in FIG. 14. That screen shows New York
State's standard corporate tax return form CT-3. As described in connection with the
federal tax form, the user can click on a link associated with a particular line on the
Form CT-3, and the system would display a screen such as the one illustrated in FIG.
15 with the identification 120 shown on the top of the screen.
Alternatively, if the user were to select the link 210 entitled "All NY
Income/Franchise Tax Ideas," the system would display a screen similar to the one
illustrated in FIG. 13. The screens in FIGS. 13 and 15 display one or more tax ideas
64 obtained from the database 28 and that relate to the selected tax category for the
selected state. As described in connection with the ideas for the federal tax form, the
user can view the complete description of an idea associated with a particular state's
taxes by clicking on the link for that idea.
By scrolling down through the screen, the user may choose to view
information obtained from other sources about the state's taxes. The third-party
sources may include, for example, the web site for the New York Comptrollers Office
Website as well as web sites associated with various subscription services, hi each
case, the materials that are retrieved from the database 28 or accessed from the thirdparty
sites relate to the selected tax category for the selected state.
Interactive maps for other regions of the world, such as Asia, Central and
South America, North America and Europe, may be selected as well. For example, to
access the interactive map for Europe, the user may click on the box 66 (see FIGS. 7
and 10). The system would then display a view of an interactive map of Europe (FIG.
17) from which the user may select a particular country of interest. In response to a
user's clicking on a particular country (e.g., Germany), the system displays a screen
such as the one illustrated in FIG. 18 on the user's device 14. The screen includes one
or more tax planning ideas 54 obtained from the database 28 and may be listed under
one or more sub-groups of ideas. As described in connection with the ideas for the
federal tax form and the state tax ideas, the user can view the complete description of
an idea associated with a particular country's taxes by clicking on the corresponding
link for that idea. By scrolling down through the screen, the user may choose to view
information obtained from third-party sources about the country's taxes (see FIG. 19).
In each case, the tax planning information and consulting material retrieved from the
database 28 or accessed from the third-party sites relates to the selected country.
To return to the interactive map for Europe shown in FIG. 17, the user may
click the "Back to Previous Page" link 70 (FIG. IS). To return, for example, to the
graphical, interactive federal corporate tax form, the user may click the box 46 (see
FIG. 17).
In some implementations, interactive, graphical depictions of state or foreign
tax forms may be provided by the system in addition to, or instead of, federal tax
forms. Similarly, interactive maps of jurisdictions other than those specifically
discussed above may be used to facilitate tax research and planning.
A particular location on a form may correspond, for example, to a particular
line, a particular paragraph or some other section of the form. Various sections of
some forms may be assigned line numbers, paragraph numbers or other alphanumeric
section designators identifying particular sections of the form. Particular locations of
the form for which a user may request information may correspond to such sections.
Although the foregoing discussion is based on the use of graphical, interactive
tax forms and interactive maps to deliver tax-related information, similar techniques
may be used to deliver information on other subjects as well. For example, some
implementations may provide graphical, interactive forms and interactive maps for
use in connection with the securities, banking or insurance industries.
Various aspects of the system maybe implemented in hardware, software or a
combination of hardware and software. Circuitry, including dedicated or general
purpose machines, such as computer systems and processors, may be adapted to
execute machine-readable instructions to implement the techniques described above.
Computer-executable instructions for implementing the techniques can be stored, for
example, as encoded information on a computer-readable medium such as a magnetic
floppy disk, magnetic tape, or compact disc read only memory (CD-ROM).
Other implementations are within the scope of the claims.

We Claim:
1. A method for a computer system having at least one server (22, 24, 26) to
interactively communicate with a user terminal (14) that is connected via a computer
network and includes a display, the system further having a database (28) that stores
items linked to respective locations on a form, the method comprising:
presenting on the display of the user terminal (14) an interactively, graphically depicted form that allows a selection of a desired location (48) on the form by a user of the user terminal, wherein the form is a document with one or more areas for insertion of information;
receiving the selection of the desired location on the form from the user terminal (14) through interaction with a graphical depiction of the form wherein the interactive, graphical depiction of the form includes at least one area (48) having an associated hyperlink, the selection of the desired location on the form being made by a user selecting the area through interaction with the graphical depiction of the form;
retrieving, from the database (28), one or more items according to the selected location (48) on the form, and
delivering information to the user terminal (14) through the computer network in response to the selection by the user, wherein the delivered information has at least one of the following relating to the selected form location (48): planning information, consulting materials, research, and compliance information.
2. The method as claimed in claim 1, wherein the method includes:
receiving a second location on the form from the user terminal through another interaction with the graphical depiction of the form; and
delivering additional information to the user terminal through the computer network, wherein the additional information includes at least one of the following relating to the second selected form location: planning information, consulting materials, research or compliance information.

3. The method as claimed in claim 1, wherein the form comprises a tax form.
4. The method as claimed in claim 1, wherein the selected form location corresponds to a section of the form identified by an alphanumeric designation.
5. The method as claimed in any one of claims 1 to 4, for providing to the user terminal a list of hyperlinks for information from third-parties that relates to the selected form location, wherein at least one of the hyperlink provide access to pages that are pre-populated with the information relating to the selected form location, wherein at least one of the hyperlinks provides access to information from subscription based services.
6. The method as claimed in claim 5, wherein the method includes:
receiving an indication of the user's selection of a hyperlink in the list;
authenticating the user to a third-party site associated with the selected hyperlink
in a manner that is transparent to the user; and
providing to the user terminal additional information relating to the selected form location, wherein the provided additional information is obtained from the third-party site.
7. An apparatus for interactive communication to perform the method as claimed in
any one of claims 1 to 6, said apparatus comprising:
a computer network;
a user device (14) coupled to the network, the user device including a display;
a database (28) that stores items linked to respective locations on a form, wherein the form is a document with one or more areas for insertion of information;
one or more servers (22, 24, 26) coupled to the network to:
present on the display of the user device (14), via the computer network, an interactive, graphical depiction of the form, wherein the form is a document with one or more areas for insertion of information and wherein the interactive, graphical depiction of the form includes at least one area (48) having an associated hyperlink, the selection of

the desired location on the form being made by a user selecting the area through interaction with the graphical depiction of the form;
retrieve, from the database (28), one or more items according to the selected location (48) on the form; and
deliver information to the user device (14) through the network,
wherein the information is delivered in response to selection of a location on the form by a user, the selection of the location on the form from the user device being made through interaction with a graphical depiction of the form; and
wherein the delivered information includes at least one of the following relating to the selected form location: planning information, consulting materials, research and compliance information.