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.
You can reduce you total taxes owed by claiming a child as a dependent on your income tax return. But not all children qualify and age is a factor. In some cases, you can claim a child under the age of 19. In other instances, you can claim a child under the age of 24. And in still other scenarios, a child might not qualify at all â regardless of their age. Read on for more details about under what circumstance you can claim a child as a dependent on your income taxes.