When/How to File. 1  File the letter of protest as soon as possible after the subject application is filed and preferably before publication. Pre-publication letters of protest are accepted if the evidence is relevant and supports a reasonable ground for refusal. After publication, a letter of protest is only accepted if the evidence supports a clear error on the part of the USPTO in approving the mark for publication.
Children in College. The IRS extends the age limit for qualifying children for those in college. If your son is 23 and a full-time college student at the end of the calendar year, you can claim him on your income tax if he meets the other requirements for a qualified child. Temporary absences due to education and vacation don't count as time living away from you.
If your 18-year old is married and files a tax return with his spouse, you canât claim him as a dependent, unless the couple has no taxable income and merely filed the claim to obtain a refund. If your 18-year old is living on his own and not a student, you can no longer claim him on your taxes. If your child is legally emancipated, you canât claim him as a dependent. If your child supplies more than half of his own support, you arenât entitled to list him as a dependent.