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Basic formatting applied. Unnecessary comments have been removed. Suspicious code is covered by TODO.

Hcs.Client/GostXades/Helpers/DateTimeHelper.cs

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+using System;
+
+namespace Hcs.GostXades.Helpers
+{
+    public static class DateTimeHelper
+    {
+        public static DateTimeOffset ToDateTimeOffset(this DateTime dateTime, int timeZoneOffsetMinutes = 0)
+        {
+            var shiftedDateTime = dateTime.AddMinutes(timeZoneOffsetMinutes);
+            var unspecifiedDateTime = DateTime.SpecifyKind(shiftedDateTime, DateTimeKind.Unspecified);
+            return new DateTimeOffset(unspecifiedDateTime, new TimeSpan(0, timeZoneOffsetMinutes, 0));
+        }
+    }
+}