Filing identity and trust states

What exactly was filed?

Taxpayer/document assertion, period, filing type, selected revision and exact digest.

Recorded submission/finalization time and supporting-document references.

Amended, superseded or derived states remain explicitly linked.

A recipient can check whether the final retained bytes still match.

Four questions, four answers

Integrity: do these bytes match the sealed record?
Authority acceptance: did the authority acknowledge or accept the submission? UD does not answer this without external evidence.
Tax correctness: are the amounts and positions correct? A valid UDS does not prove this.
Legal sufficiency: does the record satisfy applicable law? That requires legal and jurisdictional analysis.