Neutral market-research requirements

Performance-Based Requirements for a Verifiable Tax-Document Architecture

Any competing solution may attempt to satisfy these requirements. Universal Document is not mandated.

1. Identify an exact retained state independently of filename.
2. Preserve original and amended final states with explicit lineage.
3. Record source, creation, revision, submission-state and derivation provenance.
4. Support both machine-readable structure and accessible human presentation.
5. Permit independent integrity verification without the authoring vendor.
6. Keep integrity, identity, authority acceptance, tax correctness and legal sufficiency separate.
7. Preserve compatibility with existing e-file payloads, authority acknowledgements and PDF exports.
8. Represent attachments and supporting-document relationships.
9. Operate with disclosed privacy, security, retention and accessibility boundaries.
10. Export portable evidence and avoid making a hosted account necessary to open the retained record.