Yes, there really is a patent for every occasion. Today being April 15, the infamous U.S. Income Tax filing deadline, U.S. Patent no. 7,765,132 seems perfect. The patent entitled “Tax Refund System” was issued just last year, and is owned by none other than uber-filers, H & R Block.
This business method patent is essentially covering the idea of advancing a tax refund, which I believe is referred to as an “Anticipation Refund” by H&R Block, in combination with preparation and filing of the tax return, and assignment of the refund to the preparer.