Tax Practice AI - Logical Data Model

Version 1.0 | December 2024

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Overview

This document defines the logical data model for the Tax Practice AI system. It describes all entities, their attributes, relationships, and constraints without specifying physical implementation details.

Database: Aurora PostgreSQL (single transactional database) Document Storage: S3 (PDFs, images, signed documents) Retention: 7-year minimum with table partitioning by year

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Table of Contents

1. High-Level Entity Relationship Diagram
2. Core Domain Entities
3. Workflow Entities
4. Communication Entities
5. Engagement & Compliance Entities
6. Financial Entities
7. E-Filing Entities
8. Identity Verification Entities
9. Integration Entities
10. Enum Definitions

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1. High-Level Entity Relationship Diagram

erDiagram
    CLIENT ||--o{ CLIENT_CONTACT : has
    CLIENT ||--o{ TAX_RETURN : has
    CLIENT ||--o{ DOCUMENT : owns
    CLIENT ||--o{ ENGAGEMENT : signs
    CLIENT ||--o{ INVOICE : receives
    CLIENT ||--o{ IDENTITY_VERIFICATION : undergoes
    CLIENT ||--o{ FORM_7216_CONSENT : provides

    USER ||--o{ TAX_RETURN : prepares
    USER ||--o{ TAX_RETURN : reviews
    USER ||--|| PTIN_RECORD : has
    USER ||--o{ WORKFLOW_HISTORY : performs
    USER ||--o{ AUDIT_LOG : creates

    TAX_RETURN ||--o{ DOCUMENT : contains
    TAX_RETURN ||--|| WORKFLOW_STATE : has_current
    TAX_RETURN ||--o{ WORKFLOW_HISTORY : has
    TAX_RETURN ||--o{ CLIENT_QUESTION : generates
    TAX_RETURN ||--o{ PREPARER_NOTES : has
    TAX_RETURN ||--o{ ESTIMATED_TAX_PAYMENT : produces
    TAX_RETURN ||--o| EFILING_TRANSMISSION : files
    TAX_RETURN ||--o| EXTENSION : extends
    TAX_RETURN ||--o| SUREPREP_BINDER : processes
    TAX_RETURN ||--o| INVOICE : bills

    DOCUMENT ||--o{ DOCUMENT_EXTRACTION : extracts
    DOCUMENT ||--o| SMARTVAULT_DOCUMENT : syncs

    DOCUMENT_EXTRACTION ||--o{ EXTRACTED_FIELD : contains

    EFILING_TRANSMISSION ||--o{ EFILING_ACKNOWLEDGEMENT : receives
    EFILING_ACKNOWLEDGEMENT ||--o| EFILING_REJECTION : has

    INVOICE ||--o{ PAYMENT : receives

    ESTIMATED_TAX_PAYMENT ||--o{ ESTIMATED_TAX_REMINDER : triggers

    IDENTITY_VERIFICATION ||--o| GOOGLE_MEET_SESSION : uses

    SUREPREP_BINDER ||--o{ SUREPREP_EXTRACTION : contains

    TRANSMITTER_ACCOUNT ||--o{ TRANSMITTER_STATE_COVERAGE : covers
    EFILING_TRANSMISSION }o--|| TRANSMITTER_ACCOUNT : uses

    CLIENT ||--o{ SMARTVAULT_FOLDER : has
    SMARTVAULT_FOLDER ||--o{ SMARTVAULT_DOCUMENT : contains

    TAX_RETURN ||--o{ GOOGLE_SIGNATURE_REQUEST : requires
    TAX_RETURN ||--o| AMENDED_RETURN : amends

    INVOICE ||--o| STRIPE_PAYMENT_INTENT : processes

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2. Core Domain Entities

2.1 CLIENT

Master record for all clients (individuals, businesses, trusts).

Attribute	Type	Constraints	Description
id	UUID	PK, NOT NULL	Primary identifier
account_number	VARCHAR(20)	UNIQUE, NOT NULL	Firm-assigned account number
client_type	client_type_enum	NOT NULL	individual, business, trust, nonprofit
name	VARCHAR(255)	NOT NULL	Display name (individual or business)
email	VARCHAR(255)	NOT NULL	Primary email address
phone	VARCHAR(20)		Primary phone number
address_line1	VARCHAR(255)		Street address
address_line2	VARCHAR(255)		Suite/Apt
city	VARCHAR(100)		City
state	VARCHAR(2)		State code
zip	VARCHAR(10)		ZIP code
ssn_last4	VARCHAR(4)		Last 4 of SSN (for verification)
ein	VARCHAR(10)		EIN for business clients
status	client_status_enum	NOT NULL, DEFAULT 'active'	active, inactive, closed
prior_year_agi	DECIMAL(12,2)		Prior year AGI (for Tier 1 verification)
preferred_contact_method	contact_method_enum	DEFAULT 'email'	email, sms, phone, portal
created_at	TIMESTAMP	NOT NULL, DEFAULT NOW()	Record creation
updated_at	TIMESTAMP	NOT NULL, DEFAULT NOW()	Last modification

Indexes: - account_number (unique) - email - (state, status) for geographic queries

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2.2 CLIENT_CONTACT

Additional contacts associated with a client (spouse, dependents, representatives).

Attribute	Type	Constraints	Description
id	UUID	PK, NOT NULL	Primary identifier
client_id	UUID	FK → CLIENT, NOT NULL	Parent client
relationship	relationship_enum	NOT NULL	spouse, dependent, representative, other
first_name	VARCHAR(100)	NOT NULL	First name
last_name	VARCHAR(100)	NOT NULL	Last name
email	VARCHAR(255)		Contact email
phone	VARCHAR(20)		Contact phone
ssn_last4	VARCHAR(4)		Last 4 of SSN
date_of_birth	DATE		DOB (for dependents)
is_primary	BOOLEAN	DEFAULT FALSE	Primary contact flag
can_receive_documents	BOOLEAN	DEFAULT FALSE	Can access tax documents
created_at	TIMESTAMP	NOT NULL, DEFAULT NOW()
updated_at	TIMESTAMP	NOT NULL, DEFAULT NOW()

Indexes: - client_id - (client_id, relationship)

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2.3 USER

Staff user accounts (preparers, reviewers, admins).

Attribute	Type	Constraints	Description
id	UUID	PK, NOT NULL	Primary identifier
email	VARCHAR(255)	UNIQUE, NOT NULL	Login email
first_name	VARCHAR(100)	NOT NULL	First name
last_name	VARCHAR(100)	NOT NULL	Last name
role	user_role_enum	NOT NULL	admin, preparer, reviewer, ea_cpa
ptin	VARCHAR(10)		PTIN (Pxxxxxxxx format)
is_active	BOOLEAN	DEFAULT TRUE	Account active flag
mfa_enabled	BOOLEAN	DEFAULT FALSE	MFA requirement
last_login_at	TIMESTAMP		Last successful login
created_at	TIMESTAMP	NOT NULL, DEFAULT NOW()
updated_at	TIMESTAMP	NOT NULL, DEFAULT NOW()

Indexes: - email (unique) - role

Business Rules: - Users with role 'ea_cpa' must have valid PTIN - MFA required for all users accessing client data

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2.4 TAX_RETURN

Individual tax return record for a specific client and tax year.

Attribute	Type	Constraints	Description
id	UUID	PK, NOT NULL	Primary identifier
client_id	UUID	FK → CLIENT, NOT NULL	Client owning this return
tax_year	INTEGER	NOT NULL	Tax year (e.g., 2024)
return_type	return_type_enum	NOT NULL	1040, 1120, 1120S, 1065, 1041, 990
filing_status	filing_status_enum		single, married_joint, married_separate, head_of_household, qualifying_widow
assigned_preparer_id	UUID	FK → USER	Assigned preparer
assigned_reviewer_id	UUID	FK → USER	Assigned reviewer (EA/CPA)
completion_percentage	INTEGER	DEFAULT 0, CHECK 0-100	Progress indicator
priority	priority_enum	DEFAULT 'normal'	low, normal, high, rush
due_date	DATE		Filing deadline
extended_due_date	DATE		Extended deadline if applicable
filed_date	TIMESTAMP		When return was e-filed
accepted_date	TIMESTAMP		When IRS accepted
federal_refund_amount	DECIMAL(12,2)		Federal refund (negative = owed)
state_refund_amount	DECIMAL(12,2)		State refund (negative = owed)
created_at	TIMESTAMP	NOT NULL, DEFAULT NOW()
updated_at	TIMESTAMP	NOT NULL, DEFAULT NOW()

Indexes: - client_id - (tax_year, return_type) - assigned_preparer_id - (client_id, tax_year) unique constraint

Partitioning: By tax_year for 7-year retention

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2.5 DOCUMENT

Metadata for uploaded tax documents (actual content stored in S3).

Attribute	Type	Constraints	Description
id	UUID	PK, NOT NULL	Primary identifier
client_id	UUID	FK → CLIENT, NOT NULL	Owning client
tax_return_id	UUID	FK → TAX_RETURN	Associated return (if known)
document_type	document_type_enum	NOT NULL	W-2, 1099-INT, K-1, etc.
original_filename	VARCHAR(255)	NOT NULL	Original upload filename
s3_key	VARCHAR(500)	NOT NULL	S3 object key
s3_bucket	VARCHAR(100)	NOT NULL	S3 bucket name
file_size_bytes	BIGINT	NOT NULL	File size
mime_type	VARCHAR(100)	NOT NULL	MIME type
file_hash	VARCHAR(64)	NOT NULL	SHA-256 hash for integrity
source	document_source_enum	NOT NULL	client_upload, smartvault, email, preparer
is_native_pdf	BOOLEAN		True if native PDF (not scanned)
malware_scanned	BOOLEAN	DEFAULT FALSE	Malware scan completed
malware_scan_date	TIMESTAMP		When scanned
malware_clean	BOOLEAN		Scan result
status	document_status_enum	DEFAULT 'uploaded'	uploaded, scanning, processing, verified, quarantined
tax_year	INTEGER		Tax year for this document
uploaded_by	UUID	FK → USER	User who uploaded (if staff)
created_at	TIMESTAMP	NOT NULL, DEFAULT NOW()
updated_at	TIMESTAMP	NOT NULL, DEFAULT NOW()

Indexes: - client_id - tax_return_id - (client_id, tax_year) - document_type - s3_key (unique)

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2.6 DOCUMENT_EXTRACTION

Extracted structured data from a document.

Attribute	Type	Constraints	Description
id	UUID	PK, NOT NULL	Primary identifier
document_id	UUID	FK → DOCUMENT, NOT NULL	Source document
tax_return_id	UUID	FK → TAX_RETURN	Target return
extraction_source	extraction_source_enum	NOT NULL	sureprep, claude_bedrock, manual
sureprep_binder_id	UUID	FK → SUREPREP_BINDER	SurePrep binder reference
overall_confidence	DECIMAL(3,2)	CHECK 0.00-1.00	Overall extraction confidence
verification_status	verification_status_enum	NOT NULL	verified, auto_verified, pending_review, partially_verified, unverified, error
verified_by	UUID	FK → USER	User who verified
verified_at	TIMESTAMP		Verification timestamp
extracted_data	JSONB		Full extracted data as JSON
created_at	TIMESTAMP	NOT NULL, DEFAULT NOW()
updated_at	TIMESTAMP	NOT NULL, DEFAULT NOW()

Indexes: - document_id - tax_return_id - verification_status

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2.7 EXTRACTED_FIELD

Individual field extracted from a document.

Attribute	Type	Constraints	Description
id	UUID	PK, NOT NULL	Primary identifier
extraction_id	UUID	FK → DOCUMENT_EXTRACTION, NOT NULL	Parent extraction
field_name	VARCHAR(100)	NOT NULL	Field identifier (e.g., 'wages', 'employer_ein')
field_value	TEXT		Extracted value
form_box	VARCHAR(20)		Tax form box reference (e.g., '1', '2a')
confidence	DECIMAL(3,2)	CHECK 0.00-1.00	Field-level confidence
source	field_source_enum	NOT NULL	text_layer, ocr_high, ocr_medium, ocr_low, manual
is_verified	BOOLEAN	DEFAULT FALSE	Manually verified
original_value	TEXT		Value before correction
created_at	TIMESTAMP	NOT NULL, DEFAULT NOW()

Indexes: - extraction_id - (extraction_id, field_name)

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3. Workflow Entities

3.1 WORKFLOW_STATE

Current workflow state for a tax return (one per return).

Attribute	Type	Constraints	Description
id	UUID	PK, NOT NULL	Primary identifier
tax_return_id	UUID	FK → TAX_RETURN, UNIQUE, NOT NULL	Associated return
current_state	workflow_state_enum	NOT NULL	Current state
entered_at	TIMESTAMP	NOT NULL	When entered current state
assigned_to	UUID	FK → USER	Current assignee
progress_percentage	INTEGER	DEFAULT 0	Derived progress
notes	TEXT		Current state notes
created_at	TIMESTAMP	NOT NULL, DEFAULT NOW()
updated_at	TIMESTAMP	NOT NULL, DEFAULT NOW()

Indexes: - tax_return_id (unique) - current_state - assigned_to

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3.2 WORKFLOW_HISTORY

Audit trail of all workflow state transitions.

Attribute	Type	Constraints	Description
id	UUID	PK, NOT NULL	Primary identifier
tax_return_id	UUID	FK → TAX_RETURN, NOT NULL	Associated return
from_state	workflow_state_enum		Previous state (null for initial)
to_state	workflow_state_enum	NOT NULL	New state
transitioned_at	TIMESTAMP	NOT NULL, DEFAULT NOW()	Transition time
transitioned_by	UUID	FK → USER	User who triggered
transition_reason	TEXT		Reason for transition
duration_seconds	INTEGER		Time spent in from_state
metadata	JSONB		Additional context

Indexes: - tax_return_id - transitioned_at - to_state

Partitioning: By transitioned_at (monthly)

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4. Communication Entities

4.1 CLIENT_QUESTION

Questions generated for clients during preparation.

Attribute	Type	Constraints	Description
id	UUID	PK, NOT NULL	Primary identifier
tax_return_id	UUID	FK → TAX_RETURN, NOT NULL	Associated return
client_id	UUID	FK → CLIENT, NOT NULL	Target client
question_text	TEXT	NOT NULL	Question content
question_category	question_category_enum	NOT NULL	income_verification, deduction_clarification, life_event, dependents, business, other
source	question_source_enum	NOT NULL	ai_generated, preparer_created
priority	priority_enum	DEFAULT 'normal'	low, normal, high
status	question_status_enum	DEFAULT 'pending'	pending, answered, expired, withdrawn
asked_by	UUID	FK → USER	Preparer who asked
asked_at	TIMESTAMP	NOT NULL, DEFAULT NOW()	When asked
due_date	DATE		Response due date
response_text	TEXT		Client's response
responded_at	TIMESTAMP		When responded
created_at	TIMESTAMP	NOT NULL, DEFAULT NOW()
updated_at	TIMESTAMP	NOT NULL, DEFAULT NOW()

Indexes: - tax_return_id - client_id - status - (status, due_date) for escalation queries

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4.2 CLIENT_MESSAGE

Messages exchanged with clients via portal/email/SMS.

Attribute	Type	Constraints	Description
id	UUID	PK, NOT NULL	Primary identifier
client_id	UUID	FK → CLIENT, NOT NULL	Client
tax_return_id	UUID	FK → TAX_RETURN	Associated return
question_id	UUID	FK → CLIENT_QUESTION	Related question
direction	message_direction_enum	NOT NULL	inbound, outbound
channel	communication_channel_enum	NOT NULL	portal, email, sms
message_type	message_type_enum	NOT NULL	question_response, document_submission, status_update, general
subject	VARCHAR(255)		Message subject
body	TEXT	NOT NULL	Message content
sent_by	UUID	FK → USER	Staff sender (if outbound)
read_at	TIMESTAMP		When client read (outbound)
created_at	TIMESTAMP	NOT NULL, DEFAULT NOW()

Indexes: - client_id - tax_return_id - question_id - (client_id, created_at)

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4.3 PREPARER_NOTES

Internal notes on tax returns (not visible to clients).

Attribute	Type	Constraints	Description
id	UUID	PK, NOT NULL	Primary identifier
tax_return_id	UUID	FK → TAX_RETURN, NOT NULL	Associated return
document_id	UUID	FK → DOCUMENT	Related document
created_by	UUID	FK → USER, NOT NULL	Note author
note_text	TEXT	NOT NULL	Note content
note_type	note_type_enum	NOT NULL	general, flag_for_review, research_needed, client_followup
is_resolved	BOOLEAN	DEFAULT FALSE	Issue resolved
resolved_by	UUID	FK → USER	Who resolved
resolved_at	TIMESTAMP		When resolved
created_at	TIMESTAMP	NOT NULL, DEFAULT NOW()

Indexes: - tax_return_id - (tax_return_id, note_type) - (is_resolved, note_type) for open issues

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5. Engagement & Compliance Entities

5.1 ENGAGEMENT

Signed engagement letters for client relationships.

Attribute	Type	Constraints	Description
id	UUID	PK, NOT NULL	Primary identifier
client_id	UUID	FK → CLIENT, NOT NULL	Client
tax_year	INTEGER	NOT NULL	Engagement year
engagement_type	engagement_type_enum	NOT NULL	tax_prep, advisory, representation
template_id	VARCHAR(50)	NOT NULL	Template used
status	engagement_status_enum	DEFAULT 'draft'	draft, sent, viewed, signed, expired
generated_at	TIMESTAMP		When generated
sent_at	TIMESTAMP		When sent for signature
signed_at	TIMESTAMP		When signed
signer_name	VARCHAR(255)		Name of signer
signer_email	VARCHAR(255)		Email of signer
unsigned_s3_key	VARCHAR(500)		S3 key for unsigned doc
signed_s3_key	VARCHAR(500)		S3 key for signed doc
google_signature_id	VARCHAR(100)		Google Workspace signature ID
expires_at	DATE		Engagement expiration
created_at	TIMESTAMP	NOT NULL, DEFAULT NOW()
updated_at	TIMESTAMP	NOT NULL, DEFAULT NOW()

Indexes: - client_id - (client_id, tax_year) - status

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5.2 FORM_7216_CONSENT

IRS Form 7216 consent tracking for disclosure.

Attribute	Type	Constraints	Description
id	UUID	PK, NOT NULL	Primary identifier
client_id	UUID	FK → CLIENT, NOT NULL	Client
tax_year	INTEGER	NOT NULL	Consent year
consent_scope	TEXT	NOT NULL	What is being disclosed
status	consent_status_enum	DEFAULT 'pending'	pending, signed, expired, revoked
generated_at	TIMESTAMP		When generated
signed_at	TIMESTAMP		When signed
expires_at	DATE	NOT NULL	Consent expiration
consent_s3_key	VARCHAR(500)		S3 key for signed consent
created_at	TIMESTAMP	NOT NULL, DEFAULT NOW()
updated_at	TIMESTAMP	NOT NULL, DEFAULT NOW()

Indexes: - client_id - (client_id, tax_year) - (status, expires_at)

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5.3 PTIN_RECORD

Preparer Tax Identification Number tracking.

Attribute	Type	Constraints	Description
id	UUID	PK, NOT NULL	Primary identifier
user_id	UUID	FK → USER, UNIQUE, NOT NULL	Staff member
ptin	VARCHAR(10)	NOT NULL	PTIN (Pxxxxxxxx)
issue_date	DATE		When issued
expiration_date	DATE	NOT NULL	Expiration date
is_active	BOOLEAN	DEFAULT TRUE	Currently valid
last_verified_at	TIMESTAMP		Last IRS verification
renewal_alert_sent	BOOLEAN	DEFAULT FALSE	60-day alert sent
created_at	TIMESTAMP	NOT NULL, DEFAULT NOW()
updated_at	TIMESTAMP	NOT NULL, DEFAULT NOW()

Indexes: - user_id (unique) - expiration_date

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5.4 AUDIT_LOG

Immutable audit trail for all system activity.

Attribute	Type	Constraints	Description
id	UUID	PK, NOT NULL	Primary identifier
correlation_id	UUID	NOT NULL	Request correlation ID
actor_id	UUID		User ID (null for system)
actor_type	actor_type_enum	NOT NULL	user, system, ai
action	audit_action_enum	NOT NULL	create, read, update, delete, export, print, sign, file
resource_type	VARCHAR(50)	NOT NULL	Entity type affected
resource_id	UUID		Entity ID affected
client_id	UUID		Client context
tax_return_id	UUID		Return context
before_value	JSONB		State before change
after_value	JSONB		State after change
ip_address	INET		Client IP
user_agent	VARCHAR(500)		Browser/client info
outcome	audit_outcome_enum	NOT NULL	success, failure, denied
error_message	TEXT		Error details if failed
created_at	TIMESTAMP	NOT NULL, DEFAULT NOW()	Immutable timestamp

Indexes: - correlation_id - actor_id - (resource_type, resource_id) - client_id - created_at

Partitioning: By created_at (monthly), 7-year retention

Note: This table is append-only. No UPDATE or DELETE operations permitted.

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6. Financial Entities

6.1 INVOICE

Client billing records.

Attribute	Type	Constraints	Description
id	UUID	PK, NOT NULL	Primary identifier
client_id	UUID	FK → CLIENT, NOT NULL	Billed client
tax_return_id	UUID	FK → TAX_RETURN	Associated return
invoice_number	VARCHAR(20)	UNIQUE, NOT NULL	Invoice number
tax_year	INTEGER		Tax year billed
invoice_date	DATE	NOT NULL	Invoice date
due_date	DATE	NOT NULL	Payment due date
base_fee	DECIMAL(10,2)	NOT NULL	Base preparation fee
complexity_adjustment	DECIMAL(10,2)	DEFAULT 0	Complexity add/subtract
rush_fee	DECIMAL(10,2)	DEFAULT 0	Rush processing fee
discount	DECIMAL(10,2)	DEFAULT 0	Discounts applied
subtotal	DECIMAL(10,2)	NOT NULL	Pre-tax total
tax_amount	DECIMAL(10,2)	DEFAULT 0	Sales tax if applicable
total_amount	DECIMAL(10,2)	NOT NULL	Grand total
amount_paid	DECIMAL(10,2)	DEFAULT 0	Total payments received
balance_due	DECIMAL(10,2)	GENERATED	total_amount - amount_paid
status	invoice_status_enum	DEFAULT 'draft'	draft, sent, viewed, partial, paid, overdue, void
sent_at	TIMESTAMP		When sent to client
paid_at	TIMESTAMP		When fully paid
stripe_invoice_id	VARCHAR(100)		Stripe invoice ID
notes	TEXT		Invoice notes
created_at	TIMESTAMP	NOT NULL, DEFAULT NOW()
updated_at	TIMESTAMP	NOT NULL, DEFAULT NOW()

Indexes: - client_id - tax_return_id - invoice_number (unique) - status - (status, due_date) for overdue queries

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6.2 PAYMENT

Payment records (linked to Stripe).

Attribute	Type	Constraints	Description
id	UUID	PK, NOT NULL	Primary identifier
invoice_id	UUID	FK → INVOICE, NOT NULL	Associated invoice
amount	DECIMAL(10,2)	NOT NULL	Payment amount
payment_method	payment_method_enum	NOT NULL	card, ach, check, cash, other
status	payment_status_enum	DEFAULT 'pending'	pending, completed, failed, refunded
stripe_payment_id	VARCHAR(100)		Stripe payment intent ID
stripe_charge_id	VARCHAR(100)		Stripe charge ID
payment_date	TIMESTAMP		When payment completed
confirmation_number	VARCHAR(50)		Confirmation for display
refund_amount	DECIMAL(10,2)		Amount refunded
refund_date	TIMESTAMP		When refunded
refund_reason	TEXT		Refund reason
created_at	TIMESTAMP	NOT NULL, DEFAULT NOW()
updated_at	TIMESTAMP	NOT NULL, DEFAULT NOW()

Indexes: - invoice_id - stripe_payment_id - status

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6.3 ESTIMATED_TAX_PAYMENT

Quarterly estimated tax payment tracking.

Attribute	Type	Constraints	Description
id	UUID	PK, NOT NULL	Primary identifier
client_id	UUID	FK → CLIENT, NOT NULL	Client
tax_return_id	UUID	FK → TAX_RETURN, NOT NULL	Source return
tax_year	INTEGER	NOT NULL	Tax year for estimates
quarter	INTEGER	NOT NULL, CHECK 1-4	Quarter (1-4)
due_date	DATE	NOT NULL	Payment due date
federal_amount	DECIMAL(10,2)		Federal estimate
state_code	VARCHAR(2)		State (if applicable)
state_amount	DECIMAL(10,2)		State estimate
total_amount	DECIMAL(10,2)	NOT NULL	Total due
voucher_s3_key	VARCHAR(500)		S3 key for 1040-ES
state_voucher_s3_key	VARCHAR(500)		S3 key for state voucher
status	estimated_payment_status_enum	DEFAULT 'scheduled'	scheduled, reminder_sent, confirmed_paid, missed
confirmed_paid_at	TIMESTAMP		When client confirmed payment
payment_confirmation	VARCHAR(100)		Client's confirmation number
created_at	TIMESTAMP	NOT NULL, DEFAULT NOW()
updated_at	TIMESTAMP	NOT NULL, DEFAULT NOW()

Indexes: - client_id - tax_return_id - (tax_year, quarter) - (status, due_date)

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6.4 ESTIMATED_TAX_REMINDER

Reminders sent for estimated tax payments.

Attribute	Type	Constraints	Description
id	UUID	PK, NOT NULL	Primary identifier
estimated_payment_id	UUID	FK → ESTIMATED_TAX_PAYMENT, NOT NULL	Payment reference
reminder_type	reminder_type_enum	NOT NULL	14_day, 3_day
channel	communication_channel_enum	NOT NULL	email, sms, both
sent_at	TIMESTAMP	NOT NULL	When sent
email_sent	BOOLEAN	DEFAULT FALSE	Email delivered
sms_sent	BOOLEAN	DEFAULT FALSE	SMS delivered
created_at	TIMESTAMP	NOT NULL, DEFAULT NOW()

Indexes: - estimated_payment_id - (reminder_type, sent_at)

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7. E-Filing Entities

7.1 EFILING_TRANSMISSION

E-file submission record.

Attribute	Type	Constraints	Description
id	UUID	PK, NOT NULL	Primary identifier
tax_return_id	UUID	FK → TAX_RETURN, NOT NULL	Return being filed
transmitter_account_id	UUID	FK → TRANSMITTER_ACCOUNT, NOT NULL	Transmitter used
transmission_type	transmission_type_enum	NOT NULL	original, resubmission, amended
status	transmission_status_enum	DEFAULT 'queued'	queued, transmitting, transmitted, error
queued_at	TIMESTAMP	NOT NULL	When queued
transmitted_at	TIMESTAMP		When sent to IRS
federal_submission_id	VARCHAR(50)		IRS submission ID
state_submissions	JSONB		{state_code: submission_id}
error_message	TEXT		Transmission error details
retry_count	INTEGER	DEFAULT 0	Number of retries
created_at	TIMESTAMP	NOT NULL, DEFAULT NOW()
updated_at	TIMESTAMP	NOT NULL, DEFAULT NOW()

Indexes: - tax_return_id - status - transmitted_at

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7.2 EFILING_ACKNOWLEDGEMENT

IRS/State acknowledgement of e-filed return.

Attribute	Type	Constraints	Description
id	UUID	PK, NOT NULL	Primary identifier
transmission_id	UUID	FK → EFILING_TRANSMISSION, NOT NULL	Transmission
jurisdiction	VARCHAR(10)	NOT NULL	'federal' or state code
ack_type	ack_type_enum	NOT NULL	accepted, rejected, pending
ack_date	TIMESTAMP	NOT NULL	Acknowledgement timestamp
confirmation_number	VARCHAR(50)		Acceptance confirmation
irs_submission_id	VARCHAR(50)		IRS-assigned ID
raw_response	JSONB		Full response payload
created_at	TIMESTAMP	NOT NULL, DEFAULT NOW()

Indexes: - transmission_id - (jurisdiction, ack_type) - ack_date

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7.3 EFILING_REJECTION

Details of e-file rejection.

Attribute	Type	Constraints	Description
id	UUID	PK, NOT NULL	Primary identifier
acknowledgement_id	UUID	FK → EFILING_ACKNOWLEDGEMENT, NOT NULL	Rejection ack
error_code	VARCHAR(20)	NOT NULL	IRS/state error code
error_category	rejection_category_enum	NOT NULL	data_mismatch, missing_info, duplicate, technical, fraud_indicator
error_message	TEXT	NOT NULL	Human-readable error
field_name	VARCHAR(100)		Specific field if applicable
is_auto_correctable	BOOLEAN	DEFAULT FALSE	Can system auto-fix
resolution_status	resolution_status_enum	DEFAULT 'pending'	pending, in_progress, resolved, escalated
assigned_to	UUID	FK → USER	Assigned for resolution
resolution_notes	TEXT		Resolution details
resolved_at	TIMESTAMP		When resolved
resolved_by	UUID	FK → USER	Who resolved
created_at	TIMESTAMP	NOT NULL, DEFAULT NOW()
updated_at	TIMESTAMP	NOT NULL, DEFAULT NOW()

Indexes: - acknowledgement_id - error_category - resolution_status - assigned_to

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7.4 EXTENSION

Form 4868 extension filing.

Attribute	Type	Constraints	Description
id	UUID	PK, NOT NULL	Primary identifier
tax_return_id	UUID	FK → TAX_RETURN, NOT NULL	Return being extended
client_id	UUID	FK → CLIENT, NOT NULL	Client
tax_year	INTEGER	NOT NULL	Tax year
original_due_date	DATE	NOT NULL	Original deadline
extended_due_date	DATE	NOT NULL	Extended deadline
estimated_tax_liability	DECIMAL(12,2)		Estimated tax owed
payment_amount	DECIMAL(12,2)		Amount paid with extension
form_s3_key	VARCHAR(500)		S3 key for Form 4868
status	extension_status_enum	DEFAULT 'draft'	draft, filed, accepted, rejected
filed_at	TIMESTAMP		When filed
confirmation_number	VARCHAR(50)		IRS confirmation
created_at	TIMESTAMP	NOT NULL, DEFAULT NOW()
updated_at	TIMESTAMP	NOT NULL, DEFAULT NOW()

Indexes: - tax_return_id - client_id - (tax_year, status)

---

8. Identity Verification Entities

8.1 IDENTITY_VERIFICATION

Client identity verification record.

Attribute	Type	Constraints	Description
id	UUID	PK, NOT NULL	Primary identifier
client_id	UUID	FK → CLIENT, NOT NULL	Client being verified
verification_tier	verification_tier_enum	NOT NULL	tier1, tier2, tier3
status	id_verification_status_enum	DEFAULT 'initiated'	initiated, in_progress, passed, failed, expired
initiated_at	TIMESTAMP	NOT NULL, DEFAULT NOW()	When started
completed_at	TIMESTAMP		When completed
method	verification_method_enum		prior_year_agi, magic_link, id_document, video_call, in_person, notarized
persona_inquiry_id	VARCHAR(100)		Persona.com inquiry ID
persona_confidence_score	DECIMAL(3,2)		Persona score (0.00-1.00)
fraud_indicators	JSONB		Any fraud flags
verified_by	UUID	FK → USER	Staff who verified (Tier 3)
notes	TEXT		Verification notes
expires_at	TIMESTAMP		Verification expiration
created_at	TIMESTAMP	NOT NULL, DEFAULT NOW()
updated_at	TIMESTAMP	NOT NULL, DEFAULT NOW()

Indexes: - client_id - status - (client_id, verification_tier)

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8.2 GOOGLE_MEET_SESSION

Video verification session for Tier 3.

Attribute	Type	Constraints	Description
id	UUID	PK, NOT NULL	Primary identifier
verification_id	UUID	FK → IDENTITY_VERIFICATION, NOT NULL	Parent verification
client_id	UUID	FK → CLIENT, NOT NULL	Client
scheduled_at	TIMESTAMP	NOT NULL	Meeting time
meet_link	VARCHAR(255)	NOT NULL	Google Meet URL
calendar_event_id	VARCHAR(100)		Google Calendar event ID
status	meet_session_status_enum	DEFAULT 'scheduled'	scheduled, in_progress, completed, no_show, cancelled
conducted_by	UUID	FK → USER, NOT NULL	Staff conducting
started_at	TIMESTAMP		Actual start time
ended_at	TIMESTAMP		Actual end time
recording_drive_id	VARCHAR(100)		Google Drive recording ID
outcome	meet_outcome_enum		verified, not_verified
notes	TEXT		Session notes
created_at	TIMESTAMP	NOT NULL, DEFAULT NOW()
updated_at	TIMESTAMP	NOT NULL, DEFAULT NOW()

Indexes: - verification_id - client_id - scheduled_at - conducted_by

---

9. Integration Entities

9.1 SMARTVAULT_DOCUMENT

Cached SmartVault document metadata.

Attribute	Type	Constraints	Description
id	UUID	PK, NOT NULL	Primary identifier
document_id	UUID	FK → DOCUMENT	Our document record
smartvault_id	VARCHAR(100)	UNIQUE, NOT NULL	SmartVault document ID
folder_path	VARCHAR(500)	NOT NULL	SmartVault folder path
filename	VARCHAR(255)	NOT NULL	Filename in SmartVault
file_size	BIGINT		File size
smartvault_modified_at	TIMESTAMP		SV modification time
sync_status	sync_status_enum	DEFAULT 'synced'	synced, pending, error
last_synced_at	TIMESTAMP		Last successful sync
sync_error	TEXT		Last sync error
created_at	TIMESTAMP	NOT NULL, DEFAULT NOW()
updated_at	TIMESTAMP	NOT NULL, DEFAULT NOW()

Indexes: - document_id - smartvault_id (unique) - folder_path - sync_status

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9.2 SMARTVAULT_FOLDER

SmartVault folder structure cache.

Attribute	Type	Constraints	Description
id	UUID	PK, NOT NULL	Primary identifier
client_id	UUID	FK → CLIENT, NOT NULL	Client owner
smartvault_folder_id	VARCHAR(100)	UNIQUE, NOT NULL	SmartVault folder ID
folder_path	VARCHAR(500)	NOT NULL	Full path
folder_name	VARCHAR(255)	NOT NULL	Folder name
folder_type	folder_type_enum		source_docs, final_returns, engagement, other
tax_year	INTEGER		Tax year if applicable
parent_folder_id	UUID	FK → SMARTVAULT_FOLDER	Parent folder
created_at	TIMESTAMP	NOT NULL, DEFAULT NOW()
updated_at	TIMESTAMP	NOT NULL, DEFAULT NOW()

Indexes: - client_id - smartvault_folder_id (unique) - (client_id, tax_year)

---

9.3 SUREPREP_BINDER

SurePrep processing binder.

Attribute	Type	Constraints	Description
id	UUID	PK, NOT NULL	Primary identifier
tax_return_id	UUID	FK → TAX_RETURN, NOT NULL	Associated return
sureprep_binder_id	VARCHAR(100)	UNIQUE, NOT NULL	SurePrep's binder ID
binder_status	binder_status_enum	DEFAULT 'created'	created, uploading, processing, ready, exported, error
created_at	TIMESTAMP	NOT NULL, DEFAULT NOW()	When created
submitted_at	TIMESTAMP		When submitted for processing
processing_complete_at	TIMESTAMP		When processing finished
export_complete_at	TIMESTAMP		When exported to UltraTax
document_count	INTEGER	DEFAULT 0	Documents in binder
error_message	TEXT		Processing error
updated_at	TIMESTAMP	NOT NULL, DEFAULT NOW()

Indexes: - tax_return_id - sureprep_binder_id (unique) - binder_status

---

9.4 SUREPREP_EXTRACTION

Extraction result from SurePrep.

Attribute	Type	Constraints	Description
id	UUID	PK, NOT NULL	Primary identifier
binder_id	UUID	FK → SUREPREP_BINDER, NOT NULL	Parent binder
document_id	UUID	FK → DOCUMENT, NOT NULL	Source document
sureprep_doc_id	VARCHAR(100)	NOT NULL	SurePrep document ID
document_type	document_type_enum	NOT NULL	Detected type
extraction_status	sureprep_extraction_status_enum	NOT NULL	verified, auto_verified, pending_review, unverified, error
confidence_score	DECIMAL(3,2)		Overall confidence
is_native_pdf	BOOLEAN		Native PDF flag
extracted_fields	JSONB		All extracted fields
extracted_at	TIMESTAMP		When extracted
created_at	TIMESTAMP	NOT NULL, DEFAULT NOW()
updated_at	TIMESTAMP	NOT NULL, DEFAULT NOW()

Indexes: - binder_id - document_id - extraction_status

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9.5 GOOGLE_SIGNATURE_REQUEST

Google Workspace e-signature request.

Attribute	Type	Constraints	Description
id	UUID	PK, NOT NULL	Primary identifier
tax_return_id	UUID	FK → TAX_RETURN, NOT NULL	Return context
document_id	UUID	FK → DOCUMENT, NOT NULL	Document to sign
document_type	signature_doc_type_enum	NOT NULL	form_8879, engagement, consent, other
signer_email	VARCHAR(255)	NOT NULL	Signer email
signer_name	VARCHAR(255)	NOT NULL	Signer name
google_doc_id	VARCHAR(100)		Google Doc ID
signature_status	signature_status_enum	DEFAULT 'pending'	pending, sent, viewed, signed, declined, expired
sent_at	TIMESTAMP		When sent
viewed_at	TIMESTAMP		When viewed
signed_at	TIMESTAMP		When signed
signed_document_s3_key	VARCHAR(500)		S3 key for signed doc
reminder_count	INTEGER	DEFAULT 0	Reminders sent
last_reminder_at	TIMESTAMP		Last reminder time
created_at	TIMESTAMP	NOT NULL, DEFAULT NOW()
updated_at	TIMESTAMP	NOT NULL, DEFAULT NOW()

Indexes: - tax_return_id - document_id - signature_status - signer_email

---

9.6 STRIPE_PAYMENT_INTENT

Stripe payment intent tracking.

Attribute	Type	Constraints	Description
id	UUID	PK, NOT NULL	Primary identifier
invoice_id	UUID	FK → INVOICE, NOT NULL	Associated invoice
stripe_id	VARCHAR(100)	UNIQUE, NOT NULL	Stripe payment intent ID
amount_cents	INTEGER	NOT NULL	Amount in cents
currency	VARCHAR(3)	DEFAULT 'usd'	Currency code
status	stripe_status_enum	NOT NULL	requires_payment_method, requires_action, processing, succeeded, canceled
payment_method_type	VARCHAR(50)		card, us_bank_account, etc.
receipt_url	VARCHAR(500)		Stripe receipt URL
created_at	TIMESTAMP	NOT NULL, DEFAULT NOW()
updated_at	TIMESTAMP	NOT NULL, DEFAULT NOW()

Indexes: - invoice_id - stripe_id (unique) - status

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9.7 TRANSMITTER_ACCOUNT

E-filing transmitter configuration.

Attribute	Type	Constraints	Description
id	UUID	PK, NOT NULL	Primary identifier
transmitter_name	VARCHAR(100)	NOT NULL	Column Tax, April, Drake, etc.
efin	VARCHAR(10)	NOT NULL	Electronic Filing ID
api_endpoint	VARCHAR(255)	NOT NULL	API base URL
is_active	BOOLEAN	DEFAULT TRUE	Currently active
is_primary	BOOLEAN	DEFAULT FALSE	Primary transmitter
configuration	JSONB		Transmitter-specific config
created_at	TIMESTAMP	NOT NULL, DEFAULT NOW()
updated_at	TIMESTAMP	NOT NULL, DEFAULT NOW()

Indexes: - is_active - is_primary

Note: API credentials stored in AWS Secrets Manager, not in database.

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9.8 TRANSMITTER_STATE_COVERAGE

State e-file capabilities per transmitter.

Attribute	Type	Constraints	Description
id	UUID	PK, NOT NULL	Primary identifier
transmitter_id	UUID	FK → TRANSMITTER_ACCOUNT, NOT NULL	Transmitter
state_code	VARCHAR(2)	NOT NULL	State code
return_types	return_type_enum[]	NOT NULL	Supported return types
is_active	BOOLEAN	DEFAULT TRUE	Currently supported
created_at	TIMESTAMP	NOT NULL, DEFAULT NOW()
updated_at	TIMESTAMP	NOT NULL, DEFAULT NOW()

Indexes: - transmitter_id - state_code - (transmitter_id, state_code) unique

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9.9 AMENDED_RETURN

Form 1040-X amended return tracking.

Attribute	Type	Constraints	Description
id	UUID	PK, NOT NULL	Primary identifier
original_return_id	UUID	FK → TAX_RETURN, NOT NULL	Original return
amended_return_id	UUID	FK → TAX_RETURN, NOT NULL	New return record
client_id	UUID	FK → CLIENT, NOT NULL	Client
tax_year	INTEGER	NOT NULL	Tax year
amendment_reason	TEXT	NOT NULL	Why amending
original_refund	DECIMAL(12,2)		Original refund/owed
amended_refund	DECIMAL(12,2)		Amended refund/owed
difference	DECIMAL(12,2)		Change amount
created_at	TIMESTAMP	NOT NULL, DEFAULT NOW()
updated_at	TIMESTAMP	NOT NULL, DEFAULT NOW()

Indexes: - original_return_id - amended_return_id - client_id

---

10. Enum Definitions

Client & User Enums

CREATE TYPE client_type_enum AS ENUM ('individual', 'business', 'trust', 'nonprofit');
CREATE TYPE client_status_enum AS ENUM ('active', 'inactive', 'closed');
CREATE TYPE contact_method_enum AS ENUM ('email', 'sms', 'phone', 'portal');
CREATE TYPE relationship_enum AS ENUM ('spouse', 'dependent', 'representative', 'other');
CREATE TYPE user_role_enum AS ENUM ('admin', 'preparer', 'reviewer', 'ea_cpa');

Tax Return Enums

CREATE TYPE return_type_enum AS ENUM ('1040', '1120', '1120S', '1065', '1041', '990', '706', '709');
CREATE TYPE filing_status_enum AS ENUM ('single', 'married_joint', 'married_separate', 'head_of_household', 'qualifying_widow');
CREATE TYPE priority_enum AS ENUM ('low', 'normal', 'high', 'rush');

Document Enums

CREATE TYPE document_type_enum AS ENUM (
    'W-2', 'W-2G',
    '1099-INT', '1099-DIV', '1099-B', '1099-R', '1099-MISC', '1099-NEC', '1099-K', '1099-G', 'SSA-1099',
    'K-1_1065', 'K-1_1120S', 'K-1_1041',
    '1098', '1098-E', '1098-T',
    'BANK_STATEMENT', 'BROKERAGE_STATEMENT', 'PROPERTY_TAX',
    'ENGAGEMENT_LETTER', 'FORM_8879', 'FORM_7216',
    'DRAFT_RETURN', 'FINAL_RETURN', 'EFILE_CONFIRMATION',
    'ID_DOCUMENT', 'OTHER'
);
CREATE TYPE document_source_enum AS ENUM ('client_upload', 'smartvault', 'email', 'preparer');
CREATE TYPE document_status_enum AS ENUM ('uploaded', 'scanning', 'processing', 'verified', 'quarantined');

Extraction Enums

CREATE TYPE extraction_source_enum AS ENUM ('sureprep', 'claude_bedrock', 'manual');
CREATE TYPE verification_status_enum AS ENUM ('verified', 'auto_verified', 'pending_review', 'partially_verified', 'unverified', 'error');
CREATE TYPE field_source_enum AS ENUM ('text_layer', 'ocr_high', 'ocr_medium', 'ocr_low', 'manual');

Workflow Enums

CREATE TYPE workflow_state_enum AS ENUM (
    'intake',
    'documents_pending',
    'ready_for_prep',
    'ai_analysis',
    'in_prep',
    'pending_client_response',
    'ready_for_review',
    'in_review',
    'revisions_needed',
    'approved',
    'pending_signature',
    'ready_to_file',
    'filed',
    'accepted',
    'rejected',
    'complete',
    'needs_review'  -- Exception state
);

Communication Enums

CREATE TYPE question_category_enum AS ENUM ('income_verification', 'deduction_clarification', 'life_event', 'dependents', 'business', 'other');
CREATE TYPE question_source_enum AS ENUM ('ai_generated', 'preparer_created');
CREATE TYPE question_status_enum AS ENUM ('pending', 'answered', 'expired', 'withdrawn');
CREATE TYPE message_direction_enum AS ENUM ('inbound', 'outbound');
CREATE TYPE communication_channel_enum AS ENUM ('portal', 'email', 'sms');
CREATE TYPE message_type_enum AS ENUM ('question_response', 'document_submission', 'status_update', 'general');
CREATE TYPE note_type_enum AS ENUM ('general', 'flag_for_review', 'research_needed', 'client_followup');

Engagement & Compliance Enums

CREATE TYPE engagement_type_enum AS ENUM ('tax_prep', 'advisory', 'representation');
CREATE TYPE engagement_status_enum AS ENUM ('draft', 'sent', 'viewed', 'signed', 'expired');
CREATE TYPE consent_status_enum AS ENUM ('pending', 'signed', 'expired', 'revoked');
CREATE TYPE actor_type_enum AS ENUM ('user', 'system', 'ai');
CREATE TYPE audit_action_enum AS ENUM ('create', 'read', 'update', 'delete', 'export', 'print', 'sign', 'file');
CREATE TYPE audit_outcome_enum AS ENUM ('success', 'failure', 'denied');

Financial Enums

CREATE TYPE invoice_status_enum AS ENUM ('draft', 'sent', 'viewed', 'partial', 'paid', 'overdue', 'void');
CREATE TYPE payment_method_enum AS ENUM ('card', 'ach', 'check', 'cash', 'other');
CREATE TYPE payment_status_enum AS ENUM ('pending', 'completed', 'failed', 'refunded');
CREATE TYPE estimated_payment_status_enum AS ENUM ('scheduled', 'reminder_sent', 'confirmed_paid', 'missed');
CREATE TYPE reminder_type_enum AS ENUM ('14_day', '3_day');

E-Filing Enums

CREATE TYPE transmission_type_enum AS ENUM ('original', 'resubmission', 'amended');
CREATE TYPE transmission_status_enum AS ENUM ('queued', 'transmitting', 'transmitted', 'error');
CREATE TYPE ack_type_enum AS ENUM ('accepted', 'rejected', 'pending');
CREATE TYPE rejection_category_enum AS ENUM ('data_mismatch', 'missing_info', 'duplicate', 'technical', 'fraud_indicator');
CREATE TYPE resolution_status_enum AS ENUM ('pending', 'in_progress', 'resolved', 'escalated');
CREATE TYPE extension_status_enum AS ENUM ('draft', 'filed', 'accepted', 'rejected');

Identity Verification Enums

CREATE TYPE verification_tier_enum AS ENUM ('tier1', 'tier2', 'tier3');
CREATE TYPE id_verification_status_enum AS ENUM ('initiated', 'in_progress', 'passed', 'failed', 'expired');
CREATE TYPE verification_method_enum AS ENUM ('prior_year_agi', 'magic_link', 'id_document', 'video_call', 'in_person', 'notarized');
CREATE TYPE meet_session_status_enum AS ENUM ('scheduled', 'in_progress', 'completed', 'no_show', 'cancelled');
CREATE TYPE meet_outcome_enum AS ENUM ('verified', 'not_verified');

Integration Enums

CREATE TYPE sync_status_enum AS ENUM ('synced', 'pending', 'error');
CREATE TYPE folder_type_enum AS ENUM ('source_docs', 'final_returns', 'engagement', 'other');
CREATE TYPE binder_status_enum AS ENUM ('created', 'uploading', 'processing', 'ready', 'exported', 'error');
CREATE TYPE sureprep_extraction_status_enum AS ENUM ('verified', 'auto_verified', 'pending_review', 'unverified', 'error');
CREATE TYPE signature_doc_type_enum AS ENUM ('form_8879', 'engagement', 'consent', 'other');
CREATE TYPE signature_status_enum AS ENUM ('pending', 'sent', 'viewed', 'signed', 'declined', 'expired');
CREATE TYPE stripe_status_enum AS ENUM ('requires_payment_method', 'requires_action', 'processing', 'succeeded', 'canceled');

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Appendix: Key Relationships Summary

Parent	Child	Cardinality	Description
CLIENT	CLIENT_CONTACT	1:N	Client has multiple contacts
CLIENT	TAX_RETURN	1:N	Client has returns across years
CLIENT	DOCUMENT	1:N	Client owns all their documents
CLIENT	ENGAGEMENT	1:N	Client signs engagements per year
CLIENT	INVOICE	1:N	Client receives invoices
CLIENT	IDENTITY_VERIFICATION	1:N	Client may be verified multiple times
USER	TAX_RETURN (preparer)	1:N	User prepares multiple returns
USER	TAX_RETURN (reviewer)	1:N	User reviews multiple returns
USER	PTIN_RECORD	1:1	User has one PTIN
TAX_RETURN	DOCUMENT	1:N	Return has multiple documents
TAX_RETURN	WORKFLOW_STATE	1:1	Return has one current state
TAX_RETURN	WORKFLOW_HISTORY	1:N	Return has state history
TAX_RETURN	EFILING_TRANSMISSION	1:1	Return has one primary transmission
TAX_RETURN	SUREPREP_BINDER	1:1	Return has one SurePrep binder
DOCUMENT	DOCUMENT_EXTRACTION	1:N	Document may have multiple extractions
DOCUMENT_EXTRACTION	EXTRACTED_FIELD	1:N	Extraction contains many fields
EFILING_TRANSMISSION	EFILING_ACKNOWLEDGEMENT	1:N	Transmission gets multiple acks
EFILING_ACKNOWLEDGEMENT	EFILING_REJECTION	1:1	Rejection ack has rejection details
INVOICE	PAYMENT	1:N	Invoice may have multiple payments
ESTIMATED_TAX_PAYMENT	ESTIMATED_TAX_REMINDER	1:N	Payment gets multiple reminders

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Last updated: December 2024