PropertyValue
http://www.w3.org/1999/02/22-rdf-syntax-ns#type
http://www.w3.org/ns/prov#value
  • Reg. ?? 301.6011-6(a)(4)(ii) already provides the IRS with the leeway to grant such relief with respect to client emails; specifically, the language states that the IRS may provide guidance (through forms, instructions or other appropriate guidance) ???regarding how preparers can document taxpayer choices to file individual income tax returns in paper format.???
http://www.w3.org/ns/prov#wasQuotedFrom
  • aicpa.org