代理机构 |
Woodard, Emhardt, Moriarty, McNett & Henry LLP |
代理人 |
Woodard, Emhardt, Moriarty, McNett & Henry LLP |
主权项 |
1. A method of delivering and accessing a tax return, comprising:
preparing the tax return, via a computer, by a first party for a client; encoding, by a computer, the tax return as a computer-readable file; assigning, by a computer, the file to the client; assigning, by a computer, a monetary value to the file by the first party; uploading the file, by a computer, to a network-accessible database by the first party, wherein the database is accessible via a web portal; alerting the client, by an electronic message, that the file is available in the database; submitting payment, by a computer and network connection, via the web portal for the file by the client; transferring ownership, by a computer, of the file to the client after the client has submitted payment for the file; preventing, by a computer, the first party from altering the file after the client has submitted payment for the file, while the file is stored in the database of the web portal; accessing the file, via a computer and network connection, by the client; distributing, electronically, at least a portion of the payment submitted by the client to the first party; retaining, by the web portal, a percentage of the payment submitted by the client as a service fee for use of the web portal; wherein the tax return is a unique file prepared with information originally supplied by the client, and generated specifically for the client by the first party; wherein the database and the web portal are hosted by a party that is separate from the first party and the client; and authenticating the identity of the client with the computer before said accessing the file. |