{"schema":"https://ver.cy/schemas/card/1.0.0","id":"vr.wm-eco-032","code":"wm-eco-032-tax-return-filing","url":"https://ver.cy/models/wm-eco-032-tax-return-filing/","name":"Tax Return / Filing","alternateNames":[],"kind":"world-model","status":"published","version":"0.3.0-research.1","language":"en","classifiers":{"family":"World Models","category":"Society, people and institutions","entryKind":"aggregate","plane":"","domain":["SOC.ECO.TAX"],"industry":["Cross-industry"],"navPath":"NAV.SOC.ECO.TAX","tags":["tax","return","filing","soc.eco.tax"],"facets":{}},"whatItIs":"Owns return and revision identities; original, amended, corrected, superseding, supplemental, final, nil and information-return classes; taxpayer, tax account, registration, obligation, tax type, period and jurisdiction bindings; preparer, signer, representative, transmitter, software and tax-authority roles; form sections, lines, schedules, supplementary pages, elections, claims, disclosures, explanations and attachments; reported facts, amounts, currencies, units, bases, deductions, credits and declared-tax calculations; source-document and external-record evidence bindings; form, schema, taxonomy, code-set and business-rule versions; structural, completeness, cross-field and business validation; attestation, signature, mandate, consent and digest evidence; filing attempts, channels, endpoints, envelopes, payloads, postmarks, idempotency, retries and replacements; receipt confirmations, acknowledgements, rejection codes and accepted-for-processing responses; independent lifecycle axes and deadlines; non-destructive amendment, correction, supersession and withdrawal lineage; payment, refund, offset, penalty, interest, assessment, audit, inquiry, appeal, collection and records references; provenance, quality, clocks, tax secrecy, privacy, access, retention and loss-aware projections. External taxpayer, tax account, law, calculation-engine, invoice, payroll, payment, refund, assessment, audit, dispute, enforcement and generic document masters remain authoritative.","purpose":"Represent a versioned tax declaration package, its filing attempts and authority acknowledgements so agents can prepare, validate, sign, transmit, amend and reconcile tax-reporting context without confusing submission with receipt, acceptance, assessment, payment, refund, compliance or finality.","scope":{"in":["Return and revision identity, obligation, taxpayer, jurisdiction, form structure, facts, evidence, calculations, validation, signature, filing attempts and acknowledgements","Lifecycle, deadlines, amendments, downstream references, clocks, provenance, privacy, access, retention, validation and projections"],"out":["Owning Taxpayer, Tax Account, Tax Law, Calculation Engine, Invoice, Payroll, Payment, Refund, Assessment, Audit, Dispute, Enforcement or generic Records masters","Treating prepared as signed, submitted as received, schema-valid as accepted, accepted-for-processing as assessed, declared tax as authority liability, or return amount as payment or refund","Autonomous legal attestation, signature, filing, payment, validation override, protected-data disclosure or record destruction"],"boundaries":[{"neighbor":"WM-POL-011","distinction":"The unified registry supplies WM-POL-011 as a provisional parent signal only. Tax policy and administration remain external and no settled containment edge exists."},{"neighbor":"Taxpayer, tax account, obligation and tax law","distinction":"The return binds external parties, accounts, obligations and versioned legal profiles; it does not own their identity or lifecycle."},{"neighbor":"Declaration, filing attempt, acknowledgement and assessment","distinction":"A return revision declares facts, an attempt transmits a payload, an acknowledgement reports a channel or authority outcome, and an assessment is a separate authority determination."},{"neighbor":"Declared values, liability, payment and refund","distinction":"Reported or calculated values do not prove an assessed liability, settled payment, offset, refund entitlement or refund execution."},{"neighbor":"Jurisdiction and interoperability standards","distinction":"Each tax, reporting, currency, signature, privacy or schema source covers a scoped profile; every mapping is version-pinned and loss-declaring."}]},"distinguishingFeatures":["Holds the declaration package a taxpayer makes, not the tax account, the assessment or the tax law.","Separates prepared, signed, submitted, received, accepted and assessed as distinct states.","Amended and corrected returns are new revisions linked to the original, never overwrites.","Declared liability is the taxpayer's assertion; the authority's assessment is a separate record."],"structure":{"bundles":[{"id":"identity-obligation-taxpayer-and-jurisdiction","name":"Identity, obligation, taxpayer and jurisdiction","description":"Identify one return aggregate, its versions, filing obligation and independently mastered parties","layers":[{"id":"return-identity-and-classification","name":"Return identity and classification","description":"Groups governed return identity and classification for Tax Return / Filing.","findings":[{"id":"return-version-form-schema-profile-status-and-master-system","name":"Return, version, form, schema, profile, status and master system","description":"Records return, version, form, schema, profile, status and master system as source-qualified Tax Return / Filing context while taxpayer, tax account, law, calculation engine, invoice, payment, refund, assessment, audit, dispute, enforcement and generic document masters remain independently identifiable.","questions":[{"text":"Which stable return, version, taxpayer, obligation, tax period, jurisdiction, form, schema and external-master identities establish return, version, form, schema, profile, status and master system?","id":"return-version-form-schema-profile-status-and-master-system-q01","kind":"identity"},{"text":"Who prepares, signs, transmits, receives, validates, assesses, pays, audits, contests or may rely on return, version, form, schema, profile, status and master system, for which purpose and under what authority?","id":"return-version-form-schema-profile-status-and-master-system-q02","kind":"ownership"},{"text":"Which value, currency, unit, rule version, source, evidence, method, event time, knowledge time, uncertainty, successor lineage and projection loss qualify return, version, form, schema, profile, status and master system?","id":"return-version-form-schema-profile-status-and-master-system-q03","kind":"validation"}]},{"id":"original-amended-corrected-superseding-supplemental-final-nil-and-information-return-class","name":"Original, amended, corrected, superseding, supplemental, final, nil and information-return class","description":"Records original, amended, corrected, superseding, supplemental, final, nil and information-return class as source-qualified Tax Return / Filing context while taxpayer, tax account, law, calculation engine, invoice, payment, refund, assessment, audit, dispute, enforcement and generic document masters remain independently identifiable.","questions":[{"text":"Which stable return, version, taxpayer, obligation, tax period, jurisdiction, form, schema and external-master identities establish original, amended, corrected, superseding, supplemental, final, nil and information-return class?","id":"original-amended-corrected-superseding-supplemental-final-nil-and-information-return-class-q01","kind":"classification"},{"text":"Who prepares, signs, transmits, receives, validates, assesses, pays, audits, contests or may rely on original, amended, corrected, superseding, supplemental, final, nil and information-return class, for which purpose and under what authority?","id":"original-amended-corrected-superseding-supplemental-final-nil-and-information-return-class-q02","kind":"authority"},{"text":"Which value, currency, unit, rule version, source, evidence, method, event time, knowledge time, uncertainty, successor lineage and projection loss qualify original, amended, corrected, superseding, supplemental, final, nil and information-return class?","id":"original-amended-corrected-superseding-supplemental-final-nil-and-information-return-class-q03","kind":"security"}]}]},{"id":"taxpayer-representative-obligation-and-jurisdiction","name":"Taxpayer, representative, obligation and jurisdiction","description":"Groups governed taxpayer, representative, obligation and jurisdiction for Tax Return / Filing.","findings":[{"id":"taxpayer-account-registration-tax-type-period-obligation-and-jurisdiction-reference","name":"Taxpayer, account, registration, tax type, period, obligation and jurisdiction reference","description":"Records taxpayer, account, registration, tax type, period, obligation and jurisdiction reference as source-qualified Tax Return / Filing context while taxpayer, tax account, law, calculation engine, invoice, payment, refund, assessment, audit, dispute, enforcement and generic document masters remain independently identifiable.","questions":[{"text":"Which stable return, version, taxpayer, obligation, tax period, jurisdiction, form, schema and external-master identities establish taxpayer, account, registration, tax type, period, obligation and jurisdiction reference?","id":"taxpayer-account-registration-tax-type-period-obligation-and-jurisdiction-reference-q01","kind":"relationship"},{"text":"Who prepares, signs, transmits, receives, validates, assesses, pays, audits, contests or may rely on taxpayer, account, registration, tax type, period, obligation and jurisdiction reference, for which purpose and under what authority?","id":"taxpayer-account-registration-tax-type-period-obligation-and-jurisdiction-reference-q02","kind":"requirement"},{"text":"Which value, currency, unit, rule version, source, evidence, method, event time, knowledge time, uncertainty, successor lineage and projection loss qualify taxpayer, account, registration, tax type, period, obligation and jurisdiction reference?","id":"taxpayer-account-registration-tax-type-period-obligation-and-jurisdiction-reference-q03","kind":"privacy"}]},{"id":"preparer-signer-representative-transmitter-software-and-authority-role","name":"Preparer, signer, representative, transmitter, software and authority role","description":"Records preparer, signer, representative, transmitter, software and authority role as source-qualified Tax Return / Filing context while taxpayer, tax account, law, calculation engine, invoice, payment, refund, assessment, audit, dispute, enforcement and generic document masters remain independently identifiable.","questions":[{"text":"Which stable return, version, taxpayer, obligation, tax period, jurisdiction, form, schema and external-master identities establish preparer, signer, representative, transmitter, software and authority role?","id":"preparer-signer-representative-transmitter-software-and-authority-role-q01","kind":"authority"},{"text":"Who prepares, signs, transmits, receives, validates, assesses, pays, audits, contests or may rely on preparer, signer, representative, transmitter, software and authority role, for which purpose and under what authority?","id":"preparer-signer-representative-transmitter-software-and-authority-role-q02","kind":"constraint"},{"text":"Which value, currency, unit, rule version, source, evidence, method, event time, knowledge time, uncertainty, successor lineage and projection loss qualify preparer, signer, representative, transmitter, software and authority role?","id":"preparer-signer-representative-transmitter-software-and-authority-role-q03","kind":"retention"}]}]}]},{"id":"declaration-structure-facts-calculations-and-evidence","name":"Declaration structure, facts, calculations and evidence","description":"Represent the versioned declaration package and its evidence without absorbing external masters","layers":[{"id":"sections-schedules-attachments-elections-and-disclosures","name":"Sections, schedules, attachments, elections and disclosures","description":"Groups governed sections, schedules, attachments, elections and disclosures for Tax Return / Filing.","findings":[{"id":"form-section-line-schedule-supplementary-page-and-attachment","name":"Form section, line, schedule, supplementary page and attachment","description":"Records form section, line, schedule, supplementary page and attachment as source-qualified Tax Return / Filing context while taxpayer, tax account, law, calculation engine, invoice, payment, refund, assessment, audit, dispute, enforcement and generic document masters remain independently identifiable.","questions":[{"text":"Which stable return, version, taxpayer, obligation, tax period, jurisdiction, form, schema and external-master identities establish form section, line, schedule, supplementary page and attachment?","id":"form-section-line-schedule-supplementary-page-and-attachment-q01","kind":"composition"},{"text":"Who prepares, signs, transmits, receives, validates, assesses, pays, audits, contests or may rely on form section, line, schedule, supplementary page and attachment, for which purpose and under what authority?","id":"form-section-line-schedule-supplementary-page-and-attachment-q02","kind":"process"},{"text":"Which value, currency, unit, rule version, source, evidence, method, event time, knowledge time, uncertainty, successor lineage and projection loss qualify form section, line, schedule, supplementary page and attachment?","id":"form-section-line-schedule-supplementary-page-and-attachment-q03","kind":"access"}]},{"id":"election-claim-disclosure-position-explanation-and-attestation","name":"Election, claim, disclosure, position, explanation and attestation","description":"Records election, claim, disclosure, position, explanation and attestation as source-qualified Tax Return / Filing context while taxpayer, tax account, law, calculation engine, invoice, payment, refund, assessment, audit, dispute, enforcement and generic document masters remain independently identifiable.","questions":[{"text":"Which stable return, version, taxpayer, obligation, tax period, jurisdiction, form, schema and external-master identities establish election, claim, disclosure, position, explanation and attestation?","id":"election-claim-disclosure-position-explanation-and-attestation-q01","kind":"requirement"},{"text":"Who prepares, signs, transmits, receives, validates, assesses, pays, audits, contests or may rely on election, claim, disclosure, position, explanation and attestation, for which purpose and under what authority?","id":"election-claim-disclosure-position-explanation-and-attestation-q02","kind":"event"},{"text":"Which value, currency, unit, rule version, source, evidence, method, event time, knowledge time, uncertainty, successor lineage and projection loss qualify election, claim, disclosure, position, explanation and attestation?","id":"election-claim-disclosure-position-explanation-and-attestation-q03","kind":"exception"}]}]},{"id":"reported-facts-calculations-and-source-evidence","name":"Reported facts, calculations and source evidence","description":"Groups governed reported facts, calculations and source evidence for Tax Return / Filing.","findings":[{"id":"reported-fact-amount-currency-unit-basis-deduction-credit-and-declared-tax","name":"Reported fact, amount, currency, unit, basis, deduction, credit and declared tax","description":"Records reported fact, amount, currency, unit, basis, deduction, credit and declared tax as source-qualified Tax Return / Filing context while taxpayer, tax account, law, calculation engine, invoice, payment, refund, assessment, audit, dispute, enforcement and generic document masters remain independently identifiable.","questions":[{"text":"Which stable return, version, taxpayer, obligation, tax period, jurisdiction, form, schema and external-master identities establish reported fact, amount, currency, unit, basis, deduction, credit and declared tax?","id":"reported-fact-amount-currency-unit-basis-deduction-credit-and-declared-tax-q01","kind":"measurement"},{"text":"Who prepares, signs, transmits, receives, validates, assesses, pays, audits, contests or may rely on reported fact, amount, currency, unit, basis, deduction, credit and declared tax, for which purpose and under what authority?","id":"reported-fact-amount-currency-unit-basis-deduction-credit-and-declared-tax-q02","kind":"measurement"},{"text":"Which value, currency, unit, rule version, source, evidence, method, event time, knowledge time, uncertainty, successor lineage and projection loss qualify reported fact, amount, currency, unit, basis, deduction, credit and declared tax?","id":"reported-fact-amount-currency-unit-basis-deduction-credit-and-declared-tax-q03","kind":"interoperability"}]},{"id":"source-document-ledger-invoice-payroll-payment-and-evidence-reference","name":"Source document, ledger, invoice, payroll, payment and evidence reference","description":"Records source document, ledger, invoice, payroll, payment and evidence reference as source-qualified Tax Return / Filing context while taxpayer, tax account, law, calculation engine, invoice, payment, refund, assessment, audit, dispute, enforcement and generic document masters remain independently identifiable.","questions":[{"text":"Which stable return, version, taxpayer, obligation, tax period, jurisdiction, form, schema and external-master identities establish source document, ledger, invoice, payroll, payment and evidence reference?","id":"source-document-ledger-invoice-payroll-payment-and-evidence-reference-q01","kind":"evidence"},{"text":"Who prepares, signs, transmits, receives, validates, assesses, pays, audits, contests or may rely on source document, ledger, invoice, payroll, payment and evidence reference, for which purpose and under what authority?","id":"source-document-ledger-invoice-payroll-payment-and-evidence-reference-q02","kind":"evidence"},{"text":"Which value, currency, unit, rule version, source, evidence, method, event time, knowledge time, uncertainty, successor lineage and projection loss qualify source document, ledger, invoice, payroll, payment and evidence reference?","id":"source-document-ledger-invoice-payroll-payment-and-evidence-reference-q03","kind":"decision"}]}]}]},{"id":"preparation-validation-signature-and-authorization","name":"Preparation, validation, signature and authorization","description":"Preserve preparation controls, rule versions and delegated attestations before transmission","layers":[{"id":"schema-rule-and-cross-field-validation","name":"Schema, rule and cross-field validation","description":"Groups governed schema, rule and cross-field validation for Tax Return / Filing.","findings":[{"id":"form-schema-taxonomy-code-set-and-business-rule-version","name":"Form, schema, taxonomy, code-set and business-rule version","description":"Records form, schema, taxonomy, code-set and business-rule version as source-qualified Tax Return / Filing context while taxpayer, tax account, law, calculation engine, invoice, payment, refund, assessment, audit, dispute, enforcement and generic document masters remain independently identifiable.","questions":[{"text":"Which stable return, version, taxpayer, obligation, tax period, jurisdiction, form, schema and external-master identities establish form, schema, taxonomy, code-set and business-rule version?","id":"form-schema-taxonomy-code-set-and-business-rule-version-q01","kind":"validation"},{"text":"Who prepares, signs, transmits, receives, validates, assesses, pays, audits, contests or may rely on form, schema, taxonomy, code-set and business-rule version, for which purpose and under what authority?","id":"form-schema-taxonomy-code-set-and-business-rule-version-q02","kind":"quality"},{"text":"Which value, currency, unit, rule version, source, evidence, method, event time, knowledge time, uncertainty, successor lineage and projection loss qualify form, schema, taxonomy, code-set and business-rule version?","id":"form-schema-taxonomy-code-set-and-business-rule-version-q03","kind":"identity"}]},{"id":"structural-business-cross-field-completeness-error-warning-and-waiver","name":"Structural, business, cross-field, completeness, error, warning and waiver","description":"Records structural, business, cross-field, completeness, error, warning and waiver as source-qualified Tax Return / Filing context while taxpayer, tax account, law, calculation engine, invoice, payment, refund, assessment, audit, dispute, enforcement and generic document masters remain independently identifiable.","questions":[{"text":"Which stable return, version, taxpayer, obligation, tax period, jurisdiction, form, schema and external-master identities establish structural, business, cross-field, completeness, error, warning and waiver?","id":"structural-business-cross-field-completeness-error-warning-and-waiver-q01","kind":"quality"},{"text":"Who prepares, signs, transmits, receives, validates, assesses, pays, audits, contests or may rely on structural, business, cross-field, completeness, error, warning and waiver, for which purpose and under what authority?","id":"structural-business-cross-field-completeness-error-warning-and-waiver-q02","kind":"validation"},{"text":"Which value, currency, unit, rule version, source, evidence, method, event time, knowledge time, uncertainty, successor lineage and projection loss qualify structural, business, cross-field, completeness, error, warning and waiver?","id":"structural-business-cross-field-completeness-error-warning-and-waiver-q03","kind":"classification"}]}]},{"id":"attestation-signature-consent-and-filing-mandate","name":"Attestation, signature, consent and filing mandate","description":"Groups governed attestation, signature, consent and filing mandate for Tax Return / Filing.","findings":[{"id":"declaration-attestation-signature-certificate-digest-and-signature-time","name":"Declaration, attestation, signature, certificate, digest and signature time","description":"Records declaration, attestation, signature, certificate, digest and signature time as source-qualified Tax Return / Filing context while taxpayer, tax account, law, calculation engine, invoice, payment, refund, assessment, audit, dispute, enforcement and generic document masters remain independently identifiable.","questions":[{"text":"Which stable return, version, taxpayer, obligation, tax period, jurisdiction, form, schema and external-master identities establish declaration, attestation, signature, certificate, digest and signature time?","id":"declaration-attestation-signature-certificate-digest-and-signature-time-q01","kind":"provenance"},{"text":"Who prepares, signs, transmits, receives, validates, assesses, pays, audits, contests or may rely on declaration, attestation, signature, certificate, digest and signature time, for which purpose and under what authority?","id":"declaration-attestation-signature-certificate-digest-and-signature-time-q02","kind":"security"},{"text":"Which value, currency, unit, rule version, source, evidence, method, event time, knowledge time, uncertainty, successor lineage and projection loss qualify declaration, attestation, signature, certificate, digest and signature time?","id":"declaration-attestation-signature-certificate-digest-and-signature-time-q03","kind":"composition"}]},{"id":"filing-mandate-representative-authority-consent-scope-and-responsibility","name":"Filing mandate, representative authority, consent, scope and responsibility","description":"Records filing mandate, representative authority, consent, scope and responsibility as source-qualified Tax Return / Filing context while taxpayer, tax account, law, calculation engine, invoice, payment, refund, assessment, audit, dispute, enforcement and generic document masters remain independently identifiable.","questions":[{"text":"Which stable return, version, taxpayer, obligation, tax period, jurisdiction, form, schema and external-master identities establish filing mandate, representative authority, consent, scope and responsibility?","id":"filing-mandate-representative-authority-consent-scope-and-responsibility-q01","kind":"authority"},{"text":"Who prepares, signs, transmits, receives, validates, assesses, pays, audits, contests or may rely on filing mandate, representative authority, consent, scope and responsibility, for which purpose and under what authority?","id":"filing-mandate-representative-authority-consent-scope-and-responsibility-q02","kind":"privacy"},{"text":"Which value, currency, unit, rule version, source, evidence, method, event time, knowledge time, uncertainty, successor lineage and projection loss qualify filing mandate, representative authority, consent, scope and responsibility?","id":"filing-mandate-representative-authority-consent-scope-and-responsibility-q03","kind":"relationship"}]}]}]},{"id":"filing-transport-acknowledgement-and-authority-response","name":"Filing transport, acknowledgement and authority response","description":"Track every attempt and response without turning submission into receipt, acceptance or assessment","layers":[{"id":"filing-attempt-channel-envelope-and-payload","name":"Filing attempt, channel, envelope and payload","description":"Groups governed filing attempt, channel, envelope and payload for Tax Return / Filing.","findings":[{"id":"attempt-channel-endpoint-envelope-payload-digest-idempotency-and-postmark","name":"Attempt, channel, endpoint, envelope, payload, digest, idempotency and postmark","description":"Records attempt, channel, endpoint, envelope, payload, digest, idempotency and postmark as source-qualified Tax Return / Filing context while taxpayer, tax account, law, calculation engine, invoice, payment, refund, assessment, audit, dispute, enforcement and generic document masters remain independently identifiable.","questions":[{"text":"Which stable return, version, taxpayer, obligation, tax period, jurisdiction, form, schema and external-master identities establish attempt, channel, endpoint, envelope, payload, digest, idempotency and postmark?","id":"attempt-channel-endpoint-envelope-payload-digest-idempotency-and-postmark-q01","kind":"process"},{"text":"Who prepares, signs, transmits, receives, validates, assesses, pays, audits, contests or may rely on attempt, channel, endpoint, envelope, payload, digest, idempotency and postmark, for which purpose and under what authority?","id":"attempt-channel-endpoint-envelope-payload-digest-idempotency-and-postmark-q02","kind":"retention"},{"text":"Which value, currency, unit, rule version, source, evidence, method, event time, knowledge time, uncertainty, successor lineage and projection loss qualify attempt, channel, endpoint, envelope, payload, digest, idempotency and postmark?","id":"attempt-channel-endpoint-envelope-payload-digest-idempotency-and-postmark-q03","kind":"state"}]},{"id":"transmission-retry-duplicate-withdrawal-replacement-and-delivery-event","name":"Transmission, retry, duplicate, withdrawal, replacement and delivery event","description":"Records transmission, retry, duplicate, withdrawal, replacement and delivery event as source-qualified Tax Return / Filing context while taxpayer, tax account, law, calculation engine, invoice, payment, refund, assessment, audit, dispute, enforcement and generic document masters remain independently identifiable.","questions":[{"text":"Which stable return, version, taxpayer, obligation, tax period, jurisdiction, form, schema and external-master identities establish transmission, retry, duplicate, withdrawal, replacement and delivery event?","id":"transmission-retry-duplicate-withdrawal-replacement-and-delivery-event-q01","kind":"event"},{"text":"Who prepares, signs, transmits, receives, validates, assesses, pays, audits, contests or may rely on transmission, retry, duplicate, withdrawal, replacement and delivery event, for which purpose and under what authority?","id":"transmission-retry-duplicate-withdrawal-replacement-and-delivery-event-q02","kind":"access"},{"text":"Which value, currency, unit, rule version, source, evidence, method, event time, knowledge time, uncertainty, successor lineage and projection loss qualify transmission, retry, duplicate, withdrawal, replacement and delivery event?","id":"transmission-retry-duplicate-withdrawal-replacement-and-delivery-event-q03","kind":"lifecycle"}]}]},{"id":"receipt-validation-acceptance-and-assessment-boundary","name":"Receipt, validation, acceptance and assessment boundary","description":"Groups governed receipt, validation, acceptance and assessment boundary for Tax Return / Filing.","findings":[{"id":"acknowledgement-receipt-confirmation-rejection-error-and-correlation","name":"Acknowledgement, receipt, confirmation, rejection, error and correlation","description":"Records acknowledgement, receipt, confirmation, rejection, error and correlation as source-qualified Tax Return / Filing context while taxpayer, tax account, law, calculation engine, invoice, payment, refund, assessment, audit, dispute, enforcement and generic document masters remain independently identifiable.","questions":[{"text":"Which stable return, version, taxpayer, obligation, tax period, jurisdiction, form, schema and external-master identities establish acknowledgement, receipt, confirmation, rejection, error and correlation?","id":"acknowledgement-receipt-confirmation-rejection-error-and-correlation-q01","kind":"evidence"},{"text":"Who prepares, signs, transmits, receives, validates, assesses, pays, audits, contests or may rely on acknowledgement, receipt, confirmation, rejection, error and correlation, for which purpose and under what authority?","id":"acknowledgement-receipt-confirmation-rejection-error-and-correlation-q02","kind":"exception"},{"text":"Which value, currency, unit, rule version, source, evidence, method, event time, knowledge time, uncertainty, successor lineage and projection loss qualify acknowledgement, receipt, confirmation, rejection, error and correlation?","id":"acknowledgement-receipt-confirmation-rejection-error-and-correlation-q03","kind":"temporal"}]},{"id":"accepted-for-processing-assessment-notice-liability-and-refund-reference","name":"Accepted-for-processing, assessment, notice, liability and refund reference","description":"Records accepted-for-processing, assessment, notice, liability and refund reference as source-qualified Tax Return / Filing context while taxpayer, tax account, law, calculation engine, invoice, payment, refund, assessment, audit, dispute, enforcement and generic document masters remain independently identifiable.","questions":[{"text":"Which stable return, version, taxpayer, obligation, tax period, jurisdiction, form, schema and external-master identities establish accepted-for-processing, assessment, notice, liability and refund reference?","id":"accepted-for-processing-assessment-notice-liability-and-refund-reference-q01","kind":"lifecycle"},{"text":"Who prepares, signs, transmits, receives, validates, assesses, pays, audits, contests or may rely on accepted-for-processing, assessment, notice, liability and refund reference, for which purpose and under what authority?","id":"accepted-for-processing-assessment-notice-liability-and-refund-reference-q02","kind":"interoperability"},{"text":"Which value, currency, unit, rule version, source, evidence, method, event time, knowledge time, uncertainty, successor lineage and projection loss qualify accepted-for-processing, assessment, notice, liability and refund reference?","id":"accepted-for-processing-assessment-notice-liability-and-refund-reference-q03","kind":"spatial"}]}]}]},{"id":"lifecycle-amendment-payment-and-dispute-references","name":"Lifecycle, amendment, payment and dispute references","description":"Represent independent lifecycle axes and non-destructive successor returns","layers":[{"id":"return-lifecycle-deadlines-extensions-and-clocks","name":"Return lifecycle, deadlines, extensions and clocks","description":"Groups governed return lifecycle, deadlines, extensions and clocks for Tax Return / Filing.","findings":[{"id":"draft-prepared-validated-signed-submitted-received-rejected-accepted-assessed-superseded-and-closed-state","name":"Draft, prepared, validated, signed, submitted, received, rejected, accepted, assessed, superseded and closed state","description":"Records draft, prepared, validated, signed, submitted, received, rejected, accepted, assessed, superseded and closed state as source-qualified Tax Return / Filing context while taxpayer, tax account, law, calculation engine, invoice, payment, refund, assessment, audit, dispute, enforcement and generic document masters remain independently identifiable.","questions":[{"text":"Which stable return, version, taxpayer, obligation, tax period, jurisdiction, form, schema and external-master identities establish draft, prepared, validated, signed, submitted, received, rejected, accepted, assessed, superseded and closed state?","id":"draft-prepared-validated-signed-submitted-received-rejected-accepted-assessed-superseded-and-closed-state-q01","kind":"state"},{"text":"Who prepares, signs, transmits, receives, validates, assesses, pays, audits, contests or may rely on draft, prepared, validated, signed, submitted, received, rejected, accepted, assessed, superseded and closed state, for which purpose and under what authority?","id":"draft-prepared-validated-signed-submitted-received-rejected-accepted-assessed-superseded-and-closed-state-q02","kind":"decision"},{"text":"Which value, currency, unit, rule version, source, evidence, method, event time, knowledge time, uncertainty, successor lineage and projection loss qualify draft, prepared, validated, signed, submitted, received, rejected, accepted, assessed, superseded and closed state?","id":"draft-prepared-validated-signed-submitted-received-rejected-accepted-assessed-superseded-and-closed-state-q03","kind":"provenance"}]},{"id":"period-due-date-extension-late-filing-effective-event-and-knowledge-time","name":"Period, due date, extension, late filing, effective, event and knowledge time","description":"Records period, due date, extension, late filing, effective, event and knowledge time as source-qualified Tax Return / Filing context while taxpayer, tax account, law, calculation engine, invoice, payment, refund, assessment, audit, dispute, enforcement and generic document masters remain independently identifiable.","questions":[{"text":"Which stable return, version, taxpayer, obligation, tax period, jurisdiction, form, schema and external-master identities establish period, due date, extension, late filing, effective, event and knowledge time?","id":"period-due-date-extension-late-filing-effective-event-and-knowledge-time-q01","kind":"temporal"},{"text":"Who prepares, signs, transmits, receives, validates, assesses, pays, audits, contests or may rely on period, due date, extension, late filing, effective, event and knowledge time, for which purpose and under what authority?","id":"period-due-date-extension-late-filing-effective-event-and-knowledge-time-q02","kind":"identity"},{"text":"Which value, currency, unit, rule version, source, evidence, method, event time, knowledge time, uncertainty, successor lineage and projection loss qualify period, due date, extension, late filing, effective, event and knowledge time?","id":"period-due-date-extension-late-filing-effective-event-and-knowledge-time-q03","kind":"ownership"}]}]},{"id":"amendment-correction-and-downstream-references","name":"Amendment, correction and downstream references","description":"Groups governed amendment, correction and downstream references for Tax Return / Filing.","findings":[{"id":"amendment-correction-supersession-withdrawal-predecessor-successor-and-change-set","name":"Amendment, correction, supersession, withdrawal, predecessor, successor and change set","description":"Records amendment, correction, supersession, withdrawal, predecessor, successor and change set as source-qualified Tax Return / Filing context while taxpayer, tax account, law, calculation engine, invoice, payment, refund, assessment, audit, dispute, enforcement and generic document masters remain independently identifiable.","questions":[{"text":"Which stable return, version, taxpayer, obligation, tax period, jurisdiction, form, schema and external-master identities establish amendment, correction, supersession, withdrawal, predecessor, successor and change set?","id":"amendment-correction-supersession-withdrawal-predecessor-successor-and-change-set-q01","kind":"exception"},{"text":"Who prepares, signs, transmits, receives, validates, assesses, pays, audits, contests or may rely on amendment, correction, supersession, withdrawal, predecessor, successor and change set, for which purpose and under what authority?","id":"amendment-correction-supersession-withdrawal-predecessor-successor-and-change-set-q02","kind":"classification"},{"text":"Which value, currency, unit, rule version, source, evidence, method, event time, knowledge time, uncertainty, successor lineage and projection loss qualify amendment, correction, supersession, withdrawal, predecessor, successor and change set?","id":"amendment-correction-supersession-withdrawal-predecessor-successor-and-change-set-q03","kind":"authority"}]},{"id":"payment-refund-offset-penalty-interest-audit-inquiry-appeal-and-collection-reference","name":"Payment, refund, offset, penalty, interest, audit, inquiry, appeal and collection reference","description":"Records payment, refund, offset, penalty, interest, audit, inquiry, appeal and collection reference as source-qualified Tax Return / Filing context while taxpayer, tax account, law, calculation engine, invoice, payment, refund, assessment, audit, dispute, enforcement and generic document masters remain independently identifiable.","questions":[{"text":"Which stable return, version, taxpayer, obligation, tax period, jurisdiction, form, schema and external-master identities establish payment, refund, offset, penalty, interest, audit, inquiry, appeal and collection reference?","id":"payment-refund-offset-penalty-interest-audit-inquiry-appeal-and-collection-reference-q01","kind":"relationship"},{"text":"Who prepares, signs, transmits, receives, validates, assesses, pays, audits, contests or may rely on payment, refund, offset, penalty, interest, audit, inquiry, appeal and collection reference, for which purpose and under what authority?","id":"payment-refund-offset-penalty-interest-audit-inquiry-appeal-and-collection-reference-q02","kind":"composition"},{"text":"Which value, currency, unit, rule version, source, evidence, method, event time, knowledge time, uncertainty, successor lineage and projection loss qualify payment, refund, offset, penalty, interest, audit, inquiry, appeal and collection reference?","id":"payment-refund-offset-penalty-interest-audit-inquiry-appeal-and-collection-reference-q03","kind":"requirement"}]}]}]},{"id":"governance-provenance-privacy-retention-and-interoperability","name":"Governance, provenance, privacy, retention and interoperability","description":"Qualify every assertion, access decision and external projection for agent-safe use","layers":[{"id":"source-provenance-quality-and-time","name":"Source, provenance, quality and time","description":"Groups governed source, provenance, quality and time for Tax Return / Filing.","findings":[{"id":"source-actor-activity-derivation-conflict-confidence-and-quality-measure","name":"Source, actor, activity, derivation, conflict, confidence and quality measure","description":"Records source, actor, activity, derivation, conflict, confidence and quality measure as source-qualified Tax Return / Filing context while taxpayer, tax account, law, calculation engine, invoice, payment, refund, assessment, audit, dispute, enforcement and generic document masters remain independently identifiable.","questions":[{"text":"Which stable return, version, taxpayer, obligation, tax period, jurisdiction, form, schema and external-master identities establish source, actor, activity, derivation, conflict, confidence and quality measure?","id":"source-actor-activity-derivation-conflict-confidence-and-quality-measure-q01","kind":"provenance"},{"text":"Who prepares, signs, transmits, receives, validates, assesses, pays, audits, contests or may rely on source, actor, activity, derivation, conflict, confidence and quality measure, for which purpose and under what authority?","id":"source-actor-activity-derivation-conflict-confidence-and-quality-measure-q02","kind":"relationship"},{"text":"Which value, currency, unit, rule version, source, evidence, method, event time, knowledge time, uncertainty, successor lineage and projection loss qualify source, actor, activity, derivation, conflict, confidence and quality measure?","id":"source-actor-activity-derivation-conflict-confidence-and-quality-measure-q03","kind":"constraint"}]},{"id":"tax-period-due-signature-submission-receipt-assessment-observation-ingestion-and-knowledge-time","name":"Tax period, due, signature, submission, receipt, assessment, observation, ingestion and knowledge time","description":"Records tax period, due, signature, submission, receipt, assessment, observation, ingestion and knowledge time as source-qualified Tax Return / Filing context while taxpayer, tax account, law, calculation engine, invoice, payment, refund, assessment, audit, dispute, enforcement and generic document masters remain independently identifiable.","questions":[{"text":"Which stable return, version, taxpayer, obligation, tax period, jurisdiction, form, schema and external-master identities establish tax period, due, signature, submission, receipt, assessment, observation, ingestion and knowledge time?","id":"tax-period-due-signature-submission-receipt-assessment-observation-ingestion-and-knowledge-time-q01","kind":"temporal"},{"text":"Who prepares, signs, transmits, receives, validates, assesses, pays, audits, contests or may rely on tax period, due, signature, submission, receipt, assessment, observation, ingestion and knowledge time, for which purpose and under what authority?","id":"tax-period-due-signature-submission-receipt-assessment-observation-ingestion-and-knowledge-time-q02","kind":"state"},{"text":"Which value, currency, unit, rule version, source, evidence, method, event time, knowledge time, uncertainty, successor lineage and projection loss qualify tax period, due, signature, submission, receipt, assessment, observation, ingestion and knowledge time?","id":"tax-period-due-signature-submission-receipt-assessment-observation-ingestion-and-knowledge-time-q03","kind":"process"}]}]},{"id":"ownership-access-retention-and-loss-aware-projection","name":"Ownership, access, retention and loss-aware projection","description":"Groups governed ownership, access, retention and loss-aware projection for Tax Return / Filing.","findings":[{"id":"owner-steward-tax-secrecy-purpose-access-exception-audit-legal-hold-and-tombstone","name":"Owner, steward, tax secrecy, purpose, access, exception, audit, legal hold and tombstone","description":"Records owner, steward, tax secrecy, purpose, access, exception, audit, legal hold and tombstone as source-qualified Tax Return / Filing context while taxpayer, tax account, law, calculation engine, invoice, payment, refund, assessment, audit, dispute, enforcement and generic document masters remain independently identifiable.","questions":[{"text":"Which stable return, version, taxpayer, obligation, tax period, jurisdiction, form, schema and external-master identities establish owner, steward, tax secrecy, purpose, access, exception, audit, legal hold and tombstone?","id":"owner-steward-tax-secrecy-purpose-access-exception-audit-legal-hold-and-tombstone-q01","kind":"access"},{"text":"Who prepares, signs, transmits, receives, validates, assesses, pays, audits, contests or may rely on owner, steward, tax secrecy, purpose, access, exception, audit, legal hold and tombstone, for which purpose and under what authority?","id":"owner-steward-tax-secrecy-purpose-access-exception-audit-legal-hold-and-tombstone-q02","kind":"lifecycle"},{"text":"Which value, currency, unit, rule version, source, evidence, method, event time, knowledge time, uncertainty, successor lineage and projection loss qualify owner, steward, tax secrecy, purpose, access, exception, audit, legal hold and tombstone?","id":"owner-steward-tax-secrecy-purpose-access-exception-audit-legal-hold-and-tombstone-q03","kind":"event"}]},{"id":"jurisdiction-form-schema-taxonomy-currency-conformance-and-mapping-loss","name":"Jurisdiction, form, schema, taxonomy, currency, conformance and mapping loss","description":"Records jurisdiction, form, schema, taxonomy, currency, conformance and mapping loss as source-qualified Tax Return / Filing context while taxpayer, tax account, law, calculation engine, invoice, payment, refund, assessment, audit, dispute, enforcement and generic document masters remain independently identifiable.","questions":[{"text":"Which stable return, version, taxpayer, obligation, tax period, jurisdiction, form, schema and external-master identities establish jurisdiction, form, schema, taxonomy, currency, conformance and mapping loss?","id":"jurisdiction-form-schema-taxonomy-currency-conformance-and-mapping-loss-q01","kind":"interoperability"},{"text":"Who prepares, signs, transmits, receives, validates, assesses, pays, audits, contests or may rely on jurisdiction, form, schema, taxonomy, currency, conformance and mapping loss, for which purpose and under what authority?","id":"jurisdiction-form-schema-taxonomy-currency-conformance-and-mapping-loss-q02","kind":"temporal"},{"text":"Which value, currency, unit, rule version, source, evidence, method, event time, knowledge time, uncertainty, successor lineage and projection loss qualify jurisdiction, form, schema, taxonomy, currency, conformance and mapping loss?","id":"jurisdiction-form-schema-taxonomy-currency-conformance-and-mapping-loss-q03","kind":"measurement"}]}]}]}]},"agentConduct":{"may":["Assemble a draft return from source evidence such as invoices and payroll results.","Validate the return against the published schema and business rules.","Record filing attempts and authority acknowledgements.","Track due dates and amendment windows."],"mustNot":["Sign or attest a return on behalf of a taxpayer or preparer.","Submit a return or make a tax payment without delegated authority.","Suppress a validation error to force acceptance.","Disclose taxpayer data beyond the stated purpose.","Treat technical receipt as acceptance or as a final assessment."],"requiresHuman":["Signing and submitting a return.","Deciding on an amendment or voluntary disclosure.","Taking a tax position where the law is uncertain."]},"ethics":{"considerations":["Tax data reveals income, family situation and health-related deductions and is strictly confidential.","Errors can cause penalties for people who relied on an automated preparer.","Honest and complete filing supports a fair distribution of the public tax burden."],"affectedParties":["Taxpayers","Preparers and representatives","Tax authorities","Dependants and other persons named in returns"]},"owners":{"steward":"Dimension owner, namespace authority, taxpayer and delegated tax, filing, finance, privacy, audit and records authorities","roles":[{"name":"Taxpayer and accountable filer","responsibilities":["Own the declaration, supplied facts, elections, attestations and accountable filing decisions."]},{"name":"Preparer and representative","responsibilities":["Prepare authorized returns, retain evidence, disclose conflicts and act only within a documented mandate."]},{"name":"Return and filing steward","responsibilities":["Own return identity, versions, validation, packaging, filing attempts, acknowledgements, corrections and operational reconciliation."]},{"name":"Tax authority","responsibilities":["Own scoped obligations, forms, schemas, instructions, receipt, validation, acceptance, assessment and official response records."]},{"name":"Finance and payment steward","responsibilities":["Own currencies, payment and refund transactions, reconciliations and accounting boundaries."]},{"name":"Privacy, security and audit authority","responsibilities":["Own tax secrecy, purpose, access, segregation, monitoring, exception, legal-hold and review controls."]},{"name":"Interoperability and records steward","responsibilities":["Own mappings, conformance, projection loss, retention and disposition policy."]}],"masterSystems":[]},"relations":[{"target":"WM-POL-011","type":"references","note":"Resolve the provisional tax-policy or administration parent signal without granting containment or cascade mutation authority."},{"target":"Taxpayer, Tax Account, Obligation, Tax Law, Invoice, Payroll, Payment, Refund, Assessment, Audit, Dispute, Enforcement and Records models","type":"references","note":"Resolve external identity, rule, source, transaction, authority and governance records without duplicating their lifecycles."},{"target":"IRS MeF, HMRC digital filing, EU VAT, OECD reporting and CRA electronic filing profiles","type":"aligned","note":"Project version-pinned jurisdiction and tax-type profiles with declared scope and semantic loss."},{"target":"XBRL, ISO 4217, RFC 3339, PROV-O, DQV, ODRL, XML Signature and OpenAPI 3.1.1","type":"aligned","note":"Project reporting, currency, temporal, provenance, quality, policy, signature and API views without claiming universal conformance."},{"target":"WM-POL-011","type":"neighbor","note":"The unified registry supplies WM-POL-011 as a provisional parent signal only. Tax policy and administration remain external and no settled containment edge exists."},{"target":"Taxpayer, tax account, obligation and tax law","type":"neighbor","note":"The return binds external parties, accounts, obligations and versioned legal profiles; it does not own their identity or lifecycle."},{"target":"Declaration, filing attempt, acknowledgement and assessment","type":"neighbor","note":"A return revision declares facts, an attempt transmits a payload, an acknowledgement reports a channel or authority outcome, and an assessment is a separate authority determination."},{"target":"Declared values, liability, payment and refund","type":"neighbor","note":"Reported or calculated values do not prove an assessed liability, settled payment, offset, refund entitlement or refund execution."},{"target":"Jurisdiction and interoperability standards","type":"neighbor","note":"Each tax, reporting, currency, signature, privacy or schema source covers a scoped profile; every mapping is version-pinned and loss-declaring."},{"target":"WM-POL-011","type":"parent"}],"interaction":{"identity":{"applicability":"required","items":["Authoritative master-system identifier for a tax return, filing, acknowledgement, assessment, payment or records object, qualified by namespace and record kind.","Governed globally resolvable return, filing-attempt or artifact IRI.","Dimension UUID or ULID when neither preceding identifier exists."]},"properties":{"applicability":"not-applicable","items":[]},"recognition":{"applicability":"optional","items":["A return has a taxpayer identifier, tax type, period, jurisdiction, form version, declared values and a signature or attestation.","Often confused with a tax assessment (authority's determination), a payment and a regulatory filing that is not about tax."]},"capabilities":{"applicability":"required","items":["Initialize return: Governed operation to initialize return without autonomous legal attestation, filing, payment, protected-data disclosure or destruction.","Bind taxpayer and obligation: Governed operation to bind taxpayer and obligation without autonomous legal attestation, filing, payment, protected-data disclosure or destruction.","Assemble declaration package: Governed operation to assemble declaration package without autonomous legal attestation, filing, payment, protected-data disclosure or destruction.","Ingest source evidence: Governed operation to ingest source evidence without autonomous legal attestation, filing, payment, protected-data disclosure or destruction.","Derive declared values: Governed operation to derive declared values without autonomous legal attestation, filing, payment, protected-data disclosure or destruction.","Validate return: Governed operation to validate return without autonomous legal attestation, filing, payment, protected-data disclosure or destruction.","Attest and sign: Governed operation to attest and sign without autonomous legal attestation, filing, payment, protected-data disclosure or destruction.","Submit and record acknowledgement: Governed operation to submit and record acknowledgement without autonomous legal attestation, filing, payment, protected-data disclosure or destruction.","Amend, supersede and reconcile: Governed operation to amend, supersede and reconcile without autonomous legal attestation, filing, payment, protected-data disclosure or destruction.","Validate, project, retain and audit: Governed operation to validate, project, retain and audit without autonomous legal attestation, filing, payment, protected-data disclosure or destruction."]},"hazards":{"applicability":"required","items":["Late or incorrect filing causing penalties and interest.","Identity theft through fraudulent returns.","Disclosure of confidential taxpayer information.","Lost acknowledgements leaving the filing status unknown."]},"interfaces":{"applicability":"required","items":["XBRL 2.1 for tagged financial statements filed with returns.","OECD Standard Audit File for Tax (SAF-T).","OECD Common Reporting Standard XML schema.","ISO 4217 currency codes.","IETF RFC 3339 timestamps."]},"context":{"applicability":"required","items":["Obligation, taxpayer classification, return form, evidence, calculation, signature, filing, assessment, correction, retention and tax secrecy depend on jurisdiction and tax type.","IRS, HMRC, EU, OECD and CRA sources are scoped profiles and not universal tax law."]}},"sources":[{"title":"Modernized e-File schemas and business rules","url":"https://www.irs.gov/e-file-providers/modernized-e-file-mef-schemas-and-business-rules","note":"United States Internal Revenue Service"},{"title":"Modernized e-File overview","url":"https://www.irs.gov/e-file-providers/modernized-e-file-overview","note":"United States Internal Revenue Service"},{"title":"Publication 1345: Handbook for Authorized IRS e-file Providers","url":"https://www.irs.gov/pub/irs-pdf/p1345.pdf","note":"United States Internal Revenue Service"},{"title":"Publication 4163: Modernized e-File Information for Authorized IRS e-file Providers","url":"https://www.irs.gov/pub/irs-pdf/p4163.pdf","note":"United States Internal Revenue Service"},{"title":"Self Assessment tax return forms","url":"https://www.gov.uk/self-assessment-tax-return-forms","note":"HM Revenue and Customs"},{"title":"Self Assessment tax returns: corrections","url":"https://www.gov.uk/self-assessment-tax-returns/corrections","note":"HM Revenue and Customs"},{"title":"Making Tax Digital for Income Tax end-to-end service guide","url":"https://developer.service.hmrc.gov.uk/guides/income-tax-mtd-end-to-end-service-guide/index.html","note":"HM Revenue and Customs"},{"title":"VAT Directive","url":"https://eur-lex.europa.eu/eli/dir/2006/112/oj/eng","note":"European Union"},{"title":"General Data Protection Regulation","url":"https://eur-lex.europa.eu/eli/reg/2016/679/oj","note":"European Union"},{"title":"Tax Administration 3.0: The Digital Transformation of Tax Administration","url":"https://www.oecd.org/en/publications/tax-administration-3-0-the-digital-transformation-of-tax-administration_ca274cc5-en.html","note":"OECD"},{"title":"Tax transparency resource centre: XML schemas and user guides","url":"https://www.oecd.org/en/topics/sub-issues/international-standards-on-tax-transparency/tax-transparency-resource-centre.html","note":"OECD"},{"title":"Country-by-country reporting for tax purposes","url":"https://www.oecd.org/en/topics/country-by-country-reporting-for-tax-purposes.html","note":"OECD"},{"title":"Amended Common Reporting Standard XML Schema User Guide","url":"https://www.oecd.org/content/dam/oecd/en/publications/reports/2024/10/amended-common-reporting-standard-xml-schema_27960161/dd7ee57a-en.pdf","note":"OECD"},{"title":"File returns","url":"https://www.canada.ca/en/revenue-agency/services/e-services/digital-services-individuals/efile-electronic-filers/file-returns.html","note":"Canada Revenue Agency"},{"title":"File information returns electronically","url":"https://www.canada.ca/en/revenue-agency/services/e-services/filing-information-returns-electronically-t4-t5-other-types-returns-overview.html","note":"Canada Revenue Agency"},{"title":"XBRL 2.1","url":"https://specifications.xbrl.org/work-product-index-group-base-spec-base-spec.html","note":"XBRL International"},{"title":"Report Packages 1.0","url":"https://specifications.xbrl.org/work-product-index-taxonomy-packages-report-packages-1.0.html","note":"XBRL International"},{"title":"ISO 4217 currency codes","url":"https://www.iso.org/iso-4217-currency-codes.html","note":"International Organization for Standardization"},{"title":"RFC 3339: Date and Time on the Internet","url":"https://www.rfc-editor.org/rfc/rfc3339.html","note":"Internet Engineering Task Force"},{"title":"PROV-O: The PROV Ontology","url":"https://www.w3.org/TR/prov-o/","note":"World Wide Web Consortium"},{"title":"Data Quality Vocabulary","url":"https://www.w3.org/TR/vocab-dqv/","note":"World Wide Web Consortium"},{"title":"ODRL Information Model 2.2","url":"https://www.w3.org/TR/odrl-model/","note":"World Wide Web Consortium"},{"title":"XML Signature Syntax and Processing Version 1.1","url":"https://www.w3.org/TR/xmldsig-core1/","note":"World Wide Web Consortium"},{"title":"OpenAPI Specification 3.1.1","url":"https://spec.openapis.org/oas/v3.1.1.html","note":"OpenAPI Initiative"}],"openQuestions":["Canonically adjudicate the WM-POL-011 parent signal and register relations to taxpayer, account, obligation, law, invoice, payroll, payment, refund, assessment, audit, dispute, enforcement and records models.","Evaluate separate canonical tax-obligation, tax-return-revision, filing-attempt, acknowledgement, assessment, payment and refund models while preserving this aggregate as an assembly.","Create income, corporate, partnership, payroll, VAT, excise, customs, property, estate, gift, information-return, international, consolidated-group and sector profiles.","Benchmark and conformance-test forms, schemas, taxonomies, validation rules, signatures, deadlines, channels, acknowledgements, amendments and correction mappings.","Validate jurisdiction, tax-type, taxpayer-class, calculation, signature, tax-secrecy, privacy, assessment, payment, refund, audit, dispute, enforcement and retention policies.","Pin exact external releases and obtain independent tax, legal, filing, accounting, privacy, security, records and data-governance review before promotion beyond reviewable-draft assurance.","Claude and Grok each timed out on one bounded attempt; no independent external result was admitted.","WM-POL-011 is only a provisional parent signal and the frozen relation ledger contains no settled WM-ECO-032 edge.","Income, corporate, partnership, payroll, VAT, excise, customs, property, estate, gift, information-return, international, consolidated-group and sector profiles need separate validation.","Taxpayer identity, tax accounts, substantive tax law, calculation engines, source transactions, assessments, payments, refunds, audits, disputes, enforcement, privacy and retention remain adopting-Dimension profiles.","Every IRS, HMRC, EU, OECD, CRA, XBRL, ISO, RFC, PROV, DQV, ODRL, XML Signature and OpenAPI mapping needs exact release pins and conformance tests."],"resources":{"spec":"/models/wm-eco-032-tax-return-filing/spec.yaml","agents":"/models/wm-eco-032-tax-return-filing/AGENTS.md","source":"https://github.com/ver-cy/world-models/tree/feat/mega-model-registry/research/runs/wm-eco-032"},"provenance":{"origin":"world-models research","builtFrom":["models/wm-eco-032-tax-return-filing/spec.yaml","ver-cy/world-models/card-supplements/wm-eco-032-tax-return-filing.json"],"providers":["Codex"],"researchStatus":"reviewable-draft","generatedAt":"2026-09-06T17:51:49Z","builder":"tools/build_cards.py@1.0.0"},"completeness":{"sections":{"classifiers":"filled","whatItIs":"filled","purpose":"filled","distinguishingFeatures":"filled","structure":"filled","agentConduct":"filled","ethics":"filled","owners":"filled","relations":"filled","interaction.identity":"filled","interaction.properties":"not-applicable","interaction.recognition":"filled","interaction.capabilities":"filled","interaction.hazards":"filled","interaction.interfaces":"filled","interaction.context":"filled","sources":"filled"},"notes":{"interaction.properties":"Institutional or informational subject: no invented physical properties.","_supplement":"Sections authored in card supplement 1.0.0 by Claude (Opus 5.5) (2026-10-05, unreviewed). Written from the published specification and established practice in the field; no new sources were read. Unreviewed."},"score":1.0}}