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.
The ability to claim a child as a dependent may result in a reduction of your income taxes. Age is one test the Internal Revenue Service (IRS) uses to determine eligibility, but there are four additional conditions the child must meet before you are allowed to claim him as your dependent.nder 19 Years of Age. If your child meets the other tests, he must not be older than you or, if married and filing a joint return, your spouse. He does not have to be a student to qualify as long as he is under the age of 19 as of Dec. 31 of the year for which you are filing taxes.