By Deanna Mollett, Partner & Director of ILM Services In our recent “DART Vader” blog post, we reviewed what can be the ‘Wild Space” of supporting and keeping the Data Retention Tool, a.k.a. DART, updated and compliant. To DART or not to DART is the question we’re exploring in this series. In the previous post, key considerations for integrating DART (or not) were presented, including aspects related to auditing and the assignment of roles and responsibilities. This second blog post dedicated to DART further expands on key roles in the system and offers information about tax audit scenarios and special conditions for non-U.S. systems. Question: What is Z1, Z2, and Z3 access?