Glossary

Short definitions of common terms used in R&D TaxOps and compliance documentation.

TaxOps

Operational discipline for tax teams that combines systems, controls, and documentation practices to support defensible tax positions.

Qualified Research Activities (QRA)

Specific activities that meet statutory criteria for R&D tax credits under IRS guidance.

Evidence Ledger

A structured record that maps documentation items (reports, tests, invoices) to tax positions and projects.

Audit Readiness

The state of having documentation and controls organized to support inquiries or an audit with minimal friction.