SMaRTi™ meets the IRC §41(d) Four-Part Test

The SMaRTi™ Process uses Code-as-Compliance OpenShift Operators to continuously audit and classify every piece of data coming from global operations (the IoT Super Magnet). This real-time check ensures the resulting Qualified Digital Invoice Format (QDIF) is IRS-compliant and ready to monetize. It meets the IRC §41(d) Four-Part Test with Digital Finality by: 

1. Permitted Purpose – The OpenShift Operator confirms expenses are tied to a pre-approved client project repository (e.g., GitHub, Jira) with a Statement of Work cryptographically tagged with a technological goal (e.g., creating new algorithms, improving performance). Non-tech G&A costs are flagged and excluded. 

2. Technological in Nature – The Code-as-Compliance engine requires metadata tags on relevant IoT telemetry (e.g., sensor data, logistics optimization logs) to verify the activity’s engineering or scientific basis. Hyperledger Smart Contracts lock in this classification, proving reliance on computer science principles (e.g., new data models, AI training). 

3. Elimination of Uncertainty – The system mandates documentation of A/B testing, sprint retrospectives, and failed tests within the client's source system. The ROKS cluster's logging layer captures immutable proof that the client was testing alternatives and making design decisions to resolve a specific technological uncertainty. This evidence is auto-ledgered for immediate audit defense.  

4. Process of Experimentation –The SMaRTi™ Operator oversees the deployment pipeline (CI/CD) through OpenShift hooks, gathering evidence of iterative development cycles, design adjustments, and resource allocation changes driven by test results. This automated evidence replaces unreliable manual records, delivering a robust, chronological audit trail of the mandated experimentation process.

• By meeting the four-part test in real-time, the generated QDIF is treated as a High-Quality Liquid Asset (HQLA).

• The Uni-Multi-Railing system leverages Hyperledger Fabric on the IBM Cloud to execute an instantaneous auction of this QDIF, generating cash that is immediately applied to the client’s FEG 5PL Invoice.

• Fully compliant with IRS regulations and aligned with Public Law 95-507, this innovation advances economic and environmental sustainability while leveraging its patent-pending status ("Patent Applied For-63/813,316") to propel the economy toward excellence.