How do you report someone who fraudulently represents the usage of a TM that is not registered or has any form of a corporate presence in any US jurisdiction?
There is no method for reporting this at the USPTO. The TM indication is just a notation by the user that he or she believes that this mark is their exclusive property. However, it does not indicate that there has been any approval or recognition of the terminology as a valid trademark or service mark under the US Trademark Act. You should consult with a local attorney to find out if there is some method outside of the USPTO for instituting a concern of this kind.
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