Under what condition can the issue fee be paid late intentionally?

The correct understanding is that payment of the issue fee cannot be made late intentionally. The United States Patent and Trademark Office (USPTO) has strict regulations regarding the timeline for payments associated with patent applications, including the issue fee. Once an applicant receives the notice of allowance and the issue fee is due, payment must be made by the specified deadline.

If an applicant fails to pay the issue fee by the deadline, the application could be deemed abandoned, and there would generally not be an option to pay it late with any form of approval or penalty. This underscores the importance of adhering to the payment deadlines established by the USPTO, as the integrity of the patent system relies on timeliness and compliance with procedural requirements.

Provisions for late payments do exist in certain contexts within the patent process, but they do not apply to the issue fee specifically. Thus, the assertion that there is no option to pay the issue fee late stands as the accurate perspective on this matter.