Proposed exchange model · no authority support implied

A tax document should remain understandable and verifiable after it leaves either side’s system.

Taxpayer or software → authority → notice or response → taxpayer or adviser.

Recorded source, creation, derivation and handoff context travels with the artifact.

Document identity, signing assertions and final state remain separate inspectable facts.

Supporting-document references remain tied to the filing or notice state.

Recipients can check exact-state integrity without claiming authority acceptance.