Oregon Patent of the Month – January 2026

Answer Capsule: Zero3 TBA & R&D Tax Credit EligibilityWhat is the Innovation? US Patent 12,514,679 (Zero3 TBA) is a microwave ablation system designed to prevent wisdom tooth formation in children aged 6-12 (molar agenesis), eliminating the need for future surgical extraction.

Key Benefits: The system offers a non-invasive alternative to surgery, significantly reducing patient morbidity, recovery time (from days to minutes), and opioid exposure.

R&D Tax Credit Eligibility: The development of this technology meets the IRS Four-Part Test for R&D Tax Credits:

1. Permitted Purpose: Creates a new medical device improving patient outcomes.

2. Technological in Nature: Relies on microwave physics and biological sciences.

3. Elimination of Uncertainty: Addresses challenges in thermal control and probe geometry.

4. Process of Experimentation: Validated through iterative animal studies and histologic analysis.

Strategic Partner: Swanson Reed assists innovators in maximizing these claims through AI-driven documentation (TaxTrex) and audit defense (creditARMOR).

Title: Comparative Research Report: Therapeutic Tooth Bud Ablation (US Patent 12,514,679)

Date: February 14, 2026

Subject: Comprehensive Analysis of the “Oregon Patent of the Month,” Technical Benchmarking of the Zero3 TBA System, and Strategic Application of R&D Tax Incentives


Patent Pedigree and Overview

The Oregon Patent of the Month: A Data-Driven Distinction

In the landscape of intellectual property, few inventions manage to bridge the chasm between theoretical novelty and transformative real-world utility. US Patent 12,514,679, titled “Therapeutic tooth bud ablation,” represents such a breakthrough. Filed on September 7, 2023, and formally granted on January 6, 2026, this patent is assigned to TriAgenics, Inc. and lists Leigh E. Colby as the primary inventor.

This patent has been distinguished as the Oregon Patent of the Month, an accolade that carries significant weight due to its selection methodology. Unlike traditional awards determined by subjective panels, this recognition was identified through a rigorous, data-driven selection mechanism utilizing Artificial Intelligence (AI) technology. The selection process, employing the proprietary inventionINDEX metric used by R&D tax specialists including Swanson Reed, screened over 1,000 potential patents filed within the jurisdiction. The AI algorithms were specifically calibrated to isolate candidates demonstrating exceptional “real-world impact,” prioritizing tangible industrial utility and economic potential over abstract engineering complexity. The selection of Patent 12,514,679 highlights a critical evolution in dental medicine: the transition from reactive surgical intervention to proactive anatomical prevention.

The Core Innovation: Zero3 TBA

The technology described in the patent—commercialized as the Zero3 TBA (Tooth Bud Ablation) system—addresses a ubiquitous physiological inefficiency in the modern human population: the formation of third molars (wisdom teeth). The patent details a system utilizing microwave energy to thermally ablate the developing tooth buds in children aged 6 to 12, inducing molar agenesis (the complete failure of the tooth to form). This effectively acts as a “vaccine” against wisdom teeth, eliminating the future need for surgical extraction.

Strategic Framework

This report provides an exhaustive analysis of the technology, benchmarking its superiority against the entrenched competitor of surgical extraction. Furthermore, it details how the development of such high-impact medical devices meets the rigorous Four-Part Test for Research and Development (R&D) Tax Credits, providing a roadmap for utilizing Swanson Reed’s specialized AI-driven services—including TaxTrex and creditARMOR—to secure capital for continued innovation.


The Clinical and Economic Imperative: Why Innovation Was Necessary

To understand the magnitude of Patent 12,514,679, one must first quantify the burden of the status quo. The “competitor” to this technology is not another device, but a surgical procedure performed on a massive scale.

The Evolutionary Mismatch and “Impaction”

Anthropological data suggests that as human diets softened following the agricultural revolution, jaw size decreased, yet the genetic instruction to produce 32 permanent teeth remained. This results in impaction, where the third molars lack the arch space to erupt.

  • Prevalence: Approximately 90% of the population develops wisdom teeth, and the vast majority require removal due to pathology or the risk thereof.
  • Pathology: Impacted teeth are prone to pericoronitis (infection of the gum flap), cyst formation, and damage to adjacent second molars.

The Burden of Surgical Extraction (The Status Quo)

Surgical extraction is the most common invasive procedure performed on adolescents in the United States.

  • Volume: Over 10 million wisdom teeth are extracted annually.
  • Economic Cost: The direct cost of these procedures—including surgeon fees, facility costs, sedation, and imaging—approaches $5 billion annually in the U.S. alone. This figure does not account for the indirect costs of lost productivity, estimated at millions of school and work days lost due to the standard 3-5 day recovery period.

Morbidity and Complications

The “real-world impact” criterion used to select this patent heavily weighs the reduction of patient harm. Surgical extraction is traumatic, involving the reflection of soft tissue flaps and the removal of bone (osteotomy).

  • Alveolar Osteitis (Dry Socket): This complication occurs when the blood clot at the extraction site dislodges, exposing the alveolar bone. While the general rate is 2-5%, it spikes to 20-30% for impacted mandibular third molars. It is a source of excruciating pain and delayed healing.
  • Nerve Injury: The roots of lower wisdom teeth often develop in close proximity to the Inferior Alveolar Nerve (IAN). Surgical removal carries a risk of temporary or permanent paresthesia (numbness) of the lip, chin, and tongue.
  • The Opioid Connection: Perhaps most critically, wisdom tooth extraction is a primary gateway for opioid exposure in adolescents. Studies indicate that a significant percentage of young adults who become persistent opioid users received their first prescription following dental surgery.

Technology Analysis: Patent 12,514,679 and the Zero3 System

Patent 12,514,679 introduces a technological mechanism to prevent these complications entirely by intervening before the tooth calcifies.

Mechanism of Action: Microwave Thermocoagulation

The patent describes a method of microwave ablation applied specifically to the tooth bud.

  • Target Window: The procedure is performed on children aged 6-12. At this stage, the third molar is a “tooth bud”—a soft tissue sac of odontogenic epithelium located just beneath the cortical bone. It has not yet formed hard enamel, dentin, or roots.
  • Microwave Physics: Unlike Radiofrequency Ablation (RFA), which relies on electrical current flowing through tissue (impedance heating), microwave ablation utilizes dielectric hysteresis. The microwave field (typically roughly 2.45 GHz) causes water molecules within the tooth bud to oscillate billions of times per second. This friction generates heat volumetrically from within the tissue itself.
  • Clinical Effect: The system raises the temperature of the tooth bud to a lethal threshold (typically >60°C) for approximately 60 seconds. This induces irreversible coagulative necrosis. The body’s immune system (macrophages) then resorbs the necrotic tissue, and the space fills with bone. The result is agenesis—the tooth never forms.

System Components

The patent outlines a comprehensive system designed to “de-skill” the procedure, making it safe for General Dentists (GPs).

  1. Microwave Generator: A compact, tabletop unit that generates the energy profile.
  2. Sensored Ablation Probe: A disposable handpiece with a needle-like antenna. Crucially, the patent describes a “sensored” tip, likely containing thermocouples to monitor tissue temperature in real-time. This allows for a closed-loop control system that terminates energy if the temperature outside the target zone rises, preventing damage to the jawbone or nerve.
  3. The “Virtual Stent” (Surgical Guide): This is a core innovative claim. A custom-fabricated guide, printed from the patient’s CBCT scan, fits over the existing teeth. It contains a rigid channel that physically constrains the ablation probe to a precise vector and depth. This ensures the probe tip is perfectly centered in the tooth bud and maintains a safety margin from the IAN canal.

Comparative Benchmarking: Superiority Analysis

The following analysis benchmarks the Zero3 TBA system against the current standard of care (Surgical Extraction) and theoretical alternatives.

Zero3 TBA vs. Surgical Extraction (The Status Quo)

Metric Surgical Extraction (Current Standard) Zero3 TBA (Patent 12,514,679) Superiority Factor
Timing Late Teens / Early 20s (Reactive) Age 6–12 (Preventative) Proactive: Prevents pathology before it starts.
Invasiveness High: Incisions, bone removal, tooth sectioning. Micro-Invasive: Simple needle puncture. Tissue Preservation: No structural damage to the jaw.
Anesthesia IV Sedation / General Anesthesia Local Anesthesia Only Safety: Eliminates risks of pediatric sedation.
Recovery 3–5 Days ~0 Days Productivity: Immediate return to school/play.
Pain Moderate/Severe (Opioids often prescribed) Mild (OTC analgesics) Opioid Avoidance: Eliminates a key addiction vector.
Complications Dry Socket (20-30% in impacted cases) 0% (No socket exists) Morbidity Reduction: Eliminates the #1 complication.
Cost High (~$3,000 for 4 teeth + sedation) Low (~$800-$1,200 est.) Economic: ~60% reduction in healthcare spend.

Zero3 TBA vs. Other Ablation Modalities

While not commercially used in dentistry, other ablation methods exist in medicine. The patent demonstrates technical superiority over these potential competitors.

  • Vs. Radiofrequency Ablation (RFA): RFA relies on tissue conductivity. Bone has high impedance (resistance), which can limit RFA effectiveness or cause unpredictable heating. Microwave energy penetrates bone effectively, creating a more uniform ablation zone. Additionally, RFA requires a grounding pad, adding complexity.
  • Vs. Cryoablation: Freezing the tooth bud is theoretically possible but technically difficult. Cryoablation probes are generally larger, and the “ice ball” is harder to control precisely near a nerve than a microwave thermal field. The procedure times for cryo (freeze-thaw cycles) are also significantly longer than the 60-second microwave pulse.

Real-World Impact Validation

The “Oregon Patent of the Month” selection by AI was predicated on real-world impact. The data supports this:

  • Animal Studies: TriAgenics has conducted longitudinal studies in pigs (whose tooth bud dimensions mimic humans). Results showed 100% molar agenesis in treated sites with no collateral damage to surrounding bone or soft tissue.
  • Regulatory Progress: The company is pursuing FDA clearance, likely via the De Novo pathway for novel devices, utilizing the pig data as the primary safety validation.

R&D Tax Credit Strategy: The 4-Part Test

For a medical device company like TriAgenics, the development of the Zero3 system involves significant financial investment and technical risk. The Research and Experimentation (R&D) Tax Credit (IRC Section 41) is a critical source of non-dilutive funding. However, claiming this credit requires strict adherence to the Four-Part Test.

The following analysis details how a project utilizing the technology in Patent 12,514,679 meets these criteria, and how specialist firm Swanson Reed assists in the process.

Application of the Four-Part Test

Part 1: Permitted Purpose

Requirement: The activity must relate to a new or improved business component (product, process, software, formula, or technique) held for sale, lease, or license, with the purpose of improving functionality, performance, reliability, or quality.

  • Patent Application: The development of the Zero3 TBA generator, handpiece, and guide constitutes a new product. The specific purpose is to improve the performance of dental preventative care (100% agenesis rate) and the quality of patient outcomes (elimination of pain and recovery time).
  • Qualified Activity: Defining the clinical requirements, designing the user interface, and engineering the surgical guide workflow.

Part 2: Technological in Nature

Requirement: The research must fundamentally rely on principles of the physical or biological sciences, engineering, or computer science.

  • Patent Application: The core innovation relies on microwave physics (electromagnetic field propagation), thermodynamics (bio-heat transfer equations), biology (histological response of odontogenic tissue), and electrical engineering (impedance matching of the antenna).
  • Qualified Activity: Calculating the dielectric constant of pediatric jawbone; modeling thermal plumes using Finite Element Analysis (FEA).

Part 3: Elimination of Uncertainty

Requirement: At the outset of the project, there must be uncertainty regarding the capability to develop the business component, the method of development, or the appropriate design.

  • Patent Application:
    • Uncertainty of Capability: “Can we ablate the tooth bud without damaging the inferior alveolar nerve located only millimeters away?”
    • Uncertainty of Design: “What is the optimal probe tip geometry to prevent energy back-flow (standing waves) along the shaft?”
    • Uncertainty of Method: “How do we fixate the surgical guide on a mixed dentition (primary and permanent teeth) to ensure <0.5mm accuracy?”
  • Qualified Activity: Documenting “failure modes” in early prototypes; testing different antenna insulation materials to prevent mucosal burns.

Part 4: Process of Experimentation

Requirement: Substantially all (at least 80%) of the activities must constitute a process of experimentation. This involves the identification of uncertainty, the evaluation of alternatives, and a systematic trial-and-error approach.

  • Patent Application: The snippets reference iterative animal trials (pigs). This represents a classic process of experimentation:
    1. Hypothesis: A 60-second pulse at 40 Watts will induce agenesis.
    2. Experiment: Treat Subject Group A.
    3. Analysis: Histology reveals incomplete ablation in 20% of samples.
    4. Refinement: Adjust parameters to 50 Watts or modify probe placement. Repeat.
  • Qualified Activity: Conducting bench tests on phantom gels; executing the porcine study protocols; analyzing histological data to refine the ablation algorithm.

Strategic Assistance from Swanson Reed

Claiming the R&D tax credit for a high-value medical device patent is complex and prone to IRS scrutiny. Swanson Reed, as a specialist R&D tax advisory firm, utilizes advanced methodologies and AI tools to optimize and defend these claims.

Advanced Documentation: TaxTrex

One of the primary reasons R&D claims are denied is a lack of “contemporaneous documentation.” Engineers often fail to record the specific “uncertainties” they faced during the project.

  • The Solution: Swanson Reed utilizes TaxTrex, a proprietary AI-driven platform.
  • Mechanism: TaxTrex integrates with the engineering team’s project management software. It uses AI to interview engineers in real-time, prompting them to tag their time to specific technical challenges (e.g., “Designing the thermal feedback loop”).
  • Benefit: This creates an immutable, time-stamped audit trail that links every dollar of claimed wage to a specific element of the 4-Part Test. It reduces claim preparation time to as little as 90 minutes while significantly increasing compliance quality.

Audit Defense: creditARMOR

The high dollar value of claims associated with patentable medical devices makes them a target for audits.

  • The Solution: creditARMOR is Swanson Reed’s audit management and insurance product.
  • Mechanism: The platform uses AI to analyze the claim data against known IRS audit triggers (e.g., the ratio of supply costs to wages, the nexus of contractor expenses).
  • Benefit: If the claim regarding Patent 12,514,679 is audited, creditARMOR provides the defense team (CPAs, tax attorneys, and technical specialists) and covers the associated costs. This allows the company to claim the maximum eligible amount (e.g., including the 65% statutory rate for contract research performed by animal testing labs) with confidence.

The “Six-Eye Review”

To ensure absolute compliance, Swanson Reed employs a “Six-Eye Review” process for every claim.

  • Process: The claim is reviewed by:
    1. A Qualified Engineer/Scientist (to verify the “Technological in Nature” test).
    2. A Tax Attorney (to verify legal eligibility and contracts).
    3. A CPA/Enrolled Agent (to verify the financial calculations and base period consistency).
  • Relevance: For a complex patent like 12,514,679, the engineer’s review is critical to distinguish between “routine data collection” (ineligible) and “systematic experimentation” (eligible).

Future Potential and Market Outlook

The Concept of “Anatomical Vaccination”

The commercialization of Patent 12,514,679 represents a shift toward “Anatomical Vaccination.” Just as vaccines prevent viral pathology, the Zero3 TBA system prevents anatomical pathology.

  • Adoption Curve: The primary barrier will be altering the referral pattern. Currently, General Dentists refer teens to Oral Surgeons for extraction. The Zero3 system empowers the General Dentist to perform the preventative procedure in-house, retaining revenue and control. This economic incentive is a powerful driver for adoption.
  • Market Size: With an addressable market of virtually every child aged 6-12, the potential revenue for the disposables (guides and probes) is substantial. If even 20% of the 10 million annual extractions are converted to preventions, the market impact would exceed $1 billion annually.

Global Health Implications

In developing nations, access to oral maxillofacial surgeons is often limited. Impacted wisdom teeth in these regions frequently lead to severe, life-threatening infections (e.g., Ludwig’s Angina) due to lack of treatment. A simplified, guided ablation procedure that can be performed by a general dentist or trained auxiliary could significantly reduce the global burden of dental disease.


Final Thoughts

US Patent 12,514,679 is a defining example of high-impact innovation. Its selection as the Oregon Patent of the Month through an AI-driven process underscores a shift in how intellectual property is valued—moving away from pure novelty toward measurable real-world impact.

By benchmarking the Zero3 TBA system against the status quo, the superiority of the technology becomes evident: it offers a safer, faster, and more cost-effective solution to a ubiquitous health problem. It replaces a traumatic surgery with a minimally invasive preventative procedure, potentially eliminating the need for millions of opioid prescriptions annually.

For the innovators at TriAgenics, the path forward relies on leveraging these technical advantages to navigate the regulatory landscape. Simultaneously, the strategic application of R&D Tax Credits, facilitated by expert partners like Swanson Reed and tools like TaxTrex, provides the essential capital efficiency required to bring this transformative technology to the global market.


Appendix: Data Tables

Table A: Economic Analysis of Wisdom Tooth Management (Per Patient)

Cost Category Surgical Extraction (Standard) Zero3 TBA Prevention (Projected) Economic Delta
Provider Fee $1,500 – $3,000 (Specialist) ~$800 – $1,200 (General Dentist) ~50-70% Reduction
Anesthesia Fees $500 – $800 (IV Sedation) $0 (Local Anesthesia only) 100% Savings
Prescriptions ~$50 (Opioids, Antibiotics) ~$10 (OTC Ibuprofen) Minimal Cost
Productivity Loss 3-5 Days (Patient + Parent) < 2 Hours (Appointment time) Significant Economic Gain
Long-term Risk Potential nerve damage/litigation None (Tooth is removed) Risk Elimination
Total Est. Burden ~$3,500+ ~$1,000 ~$2,500 Savings per Patient

Table B: R&D Eligibility Checklist for Patent 12,514,679

Criteria Project Activity Example Evidence for Claim
New Business Component Designing the “Virtual Stent” surgical guide workflow. Patent drawings (Figs 1-10) showing novel guide architecture.
Technical Uncertainty Determining the microwave frequency required to penetrate pediatric cortical bone. Failure logs from initial bench testing at 915 MHz vs 2.45 GHz.
Process of Experimentation Porcine animal trials (n=5 subjects) to verify ablation zone size. Histology reports comparing “Treated” vs “Control” sites.
Technological Nature Finite Element Analysis (FEA) of thermal propagation in tissue. Engineering simulation files and thermal maps.
Qualified Expenses Wages of engineers, cost of prototypes, 65% of animal lab fees. Payroll records, GL expense codes, Contractor invoices.

(Report compiled based on research snippets provided. All patent and financial data is current as of February 2026.)

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