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Original remains intact · amendment becomes new final state

An amended return should not erase the return it amended.

Filing A · final

The original synthetic filing remains sealed, readable and verifiable.

Filing B · derived

A new UDR cites Filing A as parent and records the supplied amendment reason.

Compare

Changed blocks and supporting-reference changes are visible before finalization.

Filing B · final

The amended UDS records supersession while preserving both final states.