If the assignee of a patent application has difficulty determining for itself whether it qualifies for small-entity status, authorized SBA officials may make formal entity size determinations, based upon a specific patent application pursuant to USPTO rules. 13 C.F.R. § 121.803. Such determinations, which may be thought of as analogous to a private letter ruling issued by the IRS to resolve questions relating to federal taxation, are binding upon the parties. Other SBA opinions provided to patent applicants or others are only advisory, and are not binding or appealable. Once a good faith determination of small entity status has been made and appropriately established with the USPTO, the lower small entity fees may be paid in the application without regard to change in status until the issue fee or maintenance fee is due. 37 C.F.R. § 1.27(g)(1). In practical terms, this rule relieves applicants and their representatives of the burdensome duty to constantly reevaluate the determination of an application's assignee organization(s)' small entity status(es) throughout the pendency of the application up to and until the issue fee is paid. Small entity status is lost when the patent is licensed, exclusively or non-exclusively, or assigned to an organization that would not itself qualify for small entity status. Special care should be taken by an organization licensing technology to the government. Except for licenses under the Bayh–Dole Act, the government is not a small entity for these purposes and small entity status would be lost. If an organization (including affiliates) has fewer than 500 employees, an application data sheet may be filed, the box as a small entity may be checked, and subsequently the small entity fees may be paid until the patent is allowed or a maintenance fee on a resulting patent is due. At those points in time, the patent agent or attorney might need to send a notification of loss of small entity status. Changes to U.S. patent law in December 2012 created a sub-category of small entity status called "micro entity status" for inventors who qualify for small entity status, but also have a gross income less than three times the current gross median income and have applied for no more than four patents previously, or who have an association with an institution of higher education. Misrepresenting a firm's size status can result in suspension or disbarment, as well as civil and criminal penalties. 13 C.F.R. § 121.108(e). Moreover, all claims of a patent issued following an intentional misrepresentation of small entity status may be held to be unenforceable as the result of inequitable conduct, i.e., fraud upon the United States Patent and Trademark Office.