Tax records authority · answer first
An Amended Return Is Really a Document-Lineage Problem
The amended return should derive from the original final filing, show what changed and preserve both final states instead of replacing the first.
The bounded UD model
Existing tax software and authority systems continue calculation, validation, transmission and acceptance. UDR records a changing human-readable record; UDS preserves an exact final state; BrowserCarrier provides offline-readable delivery; amendment begins new lineage.
Claims boundary
Integrity does not prove identity, filing acceptance, tax correctness, legal sufficiency, compliance, admissibility or freedom from audit or penalties.