| In this case, there are three federal trademark registrations involved:
1. Registration No. 1,000,000 for TaxHQ, filed by Cpaatty on September 9, 2004 and registered October 7, 2005, in class 42, for "tax and legal services in the nature of determining choice of entity questions, including tax document preparation and the formation of corporate entities"
2. Registration No. 2,000,000 for TaxHQ, filed by Big on November 26, 2004 and registered May 19, 2006, in class 16, for "newsletter in the field of client notices of product and service updates, calendar of events, customer surveys, new services in the field of tax information services "
3. Registration No. 2,000,001 for Big TaxHQ, filed by Big on March 10, 2005 and registered January 12, 2007, in class 42, for "computer services, namely, providing on-line database in the fields of tax information, tax documents, and related information on filing tax documents and related legal forms"
These registrations are obviously fictional and there is thus no record of them with the United States Patent and Trademark Office.
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