Tax records authority · answer first
Why Is a Digitally Filed Tax Record Still Treated Like a Page?
Electronic filing moves structured data, but the retained human record can still lose submission, attachment and amendment context. UD proposes a complementary portable record layer.
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.