Reference architecture · proposed

Universal Document Tax Records Architecture

1. Prepare: existing tax software calculates and creates authority-required structured data.
2. Living record: UDR records the human-readable filing, period, type, support references and revisions.
3. Submit: existing e-file/API infrastructure transmits and returns authoritative acknowledgements.
4. Finalize: a workflow seals the selected exact state as UDS and may reference external acknowledgement evidence.
5. Retain/share: BrowserCarrier preserves offline readability; PDF remains a compatibility copy.
6. Amend: a new UDR derives from the prior UDS, records changes and can become a new UDS without overwriting the original.

What UD could improve

Portable identity, provenance, revision and support-document lineage, exact-state verification, amendment relationships and human-readable offline retention.

What tax-authority systems still must do

Authentication, calculation rules, schema/business-rule validation, transmission, acknowledgement/acceptance, account administration, assessment, payment, audit, retention and statutory accessibility.

Current limitations

No production IRS/HMRC integration, authority acceptance, tax correctness, legal sufficiency, trusted time or regulatory approval is claimed.