@invaro/opentax 0.1.0 → 0.2.0

package/dist/server.js

@@ -1,509 +0,0 @@
-/**
- * @invaro/opentax — the tax oracle for AI agents, over the Model Context
- * Protocol (transport-agnostic server factory).
- *
- * The contract for the model: NEVER compute tax yourself — call these tools.
- * Every answer is derived from a content-addressed corpus of cited rules,
- * ships its assumptions, and is independently re-verifiable.
- *
- *   claude mcp add opentax -- npx -y @invaro/opentax
- */
-import { McpServer } from "@modelcontextprotocol/sdk/server/mcp.js";
-import { z } from "zod";
-import { evaluate, OpenTaxError, parseDollars } from "@invaro/opentax-core";
-import { compareAcross, factCheck, findCliffs, lookupParameters } from "@invaro/opentax-solve";
-import { composeStateReturn, makeStateTaxEvaluator, stateReturnShape } from "@invaro/opentax-compose";
-import { matchOccupation, TIPPED_OCCUPATIONS } from "@invaro/opentax-corpus-us-federal";
-import { buildFactsValidated, businessShape, corpus, dependentShape, factsObjectParam, fiduciaryShape, individualNestedShape, money, } from "./schema.js";
-function ok(payload) {
-    return { content: [{ type: "text", text: JSON.stringify(payload, null, 2) }] };
-}
-function fail(err) {
-    const payload = err instanceof OpenTaxError
-        ? { ok: false, error: err.toJSON() }
-        : { ok: false, error: { code: "ERROR", message: String(err?.message ?? err) } };
-    return {
-        content: [{ type: "text", text: JSON.stringify(payload, null, 2) }],
-        isError: true,
-    };
-}
-const fmt = (cents) => {
-    const sign = cents < 0n ? "-" : "";
-    let abs = cents < 0n ? -cents : cents;
-    const dollars = (abs / 100n)
-        .toString()
-        .replace(/\B(?=(\d{3})+(?!\d))/g, ",");
-    return `${sign}$${dollars}.${(abs % 100n).toString().padStart(2, "0")}`;
-};
-// ---------------------------------------------------------------------------
-/** Build a fully-registered opentax MCP server (one per transport/session). */
-export function createServer() {
-    const server = new McpServer({ name: "opentax", version: "0.1.0" });
-    server.registerTool("calculate_tax", {
-        description: "Compute US federal INDIVIDUAL income tax (or balance due if withholding is given) from a content-addressed corpus of cited rules. NEVER estimate tax yourself — call this, and report ONLY numbers returned by oracle calls made with the real facts (never hand-check or approximate a line the oracle can compute: your recalled parameters may be stale). Negative result = refund. Returns the answer, every assumption made, and hashes that let anyone re-verify the full derivation offline. Facts are grouped (filing, income, retirement, credits, …) — fill the groups that apply; unknown keys are rejected, and the engine names any missing fact the target needs. When source documents CONFLICT on a value, do not silently pick one: compute both branches, disclose the conflict and your choice; an interview/confirmation answer (rollover, conversion, taxable-amount screens) usually reflects taxpayer intent better than a payer form's box code — prefer it and disclose. That heuristic covers FACTS only: LEGAL classifications (qualifying child vs other dependent, filing status, SSTB) follow the statute's tests, not intake checkbox labels — a generic 'claim dependent credit' flag does not convert a qualifying child into an ODC dependent. TRANSCRIBE documented amounts as given even when they look anomalous (e.g. state withholding in a no-income-tax state): disclose the anomaly, never delete or 'correct' a documented number from outside knowledge. If you believe an oracle result is wrong, report the ORACLE's number and note your dissent — never substitute your own: the corpus is primary-source-verified and your recollection is not. Business entities → calculate_business_tax; estates/trusts → calculate_fiduciary_tax; § 152 dependency → determine_dependent.",
-        inputSchema: z.object(individualNestedShape).strict(),
-    }, async (args) => {
-        try {
-            const { facts, asOf, target, documentNotes } = buildFactsValidated(args);
-            const { value, proof } = evaluate(corpus, facts, { asOf, target });
-            const cents = value.type === "money" ? value.cents : 0n;
-            return ok({
-                ok: true,
-                target,
-                asOf,
-                answer: fmt(cents),
-                valueCents: cents.toString(),
-                ...(documentNotes.length ? { documentNotes } : {}),
-                meaning: target === "us.federal.balance_due"
-                    ? cents < 0n
-                        ? "refund expected at filing"
-                        : "balance due at filing"
-                    : cents < 0n
-                        ? "net refund (refundable credits exceed tax)"
-                        : "net federal income tax",
-                assumptions: proof.assumptions,
-                corpusMerkleRoot: proof.corpus.merkleRoot,
-                artifactHash: proof.artifactHash,
-                note: "Tell the user about any assumptions that may not match their situation. This is computation with citations, not tax advice.",
-            });
-        }
-        catch (err) {
-            return fail(err);
-        }
-    });
-    server.registerTool("calculate_business_tax", {
-        description: "Compute US federal BUSINESS-ENTITY tax from the same cited corpus: check-the-box entity classification, Form 1120 corporate income tax (§ 179/168(k)/174A/163(j)/DRD/NOL, § 250, GBC/FTC/BEAT), S-corp entity taxes, corporate estimates, the § 4501 buyback excise, AET and PHC taxes. Individual returns → calculate_tax. Unknown keys are rejected; unmodeled territory refuses loudly with the reason.",
-        inputSchema: z.object(businessShape).strict(),
-    }, async (args) => {
-        try {
-            const { facts, asOf, target } = buildFactsValidated(args, "us.federal.corp.entity_level_income_tax");
-            const { value, proof } = evaluate(corpus, facts, { asOf, target });
-            const cents = value.type === "money" ? value.cents : 0n;
-            return ok({
-                ok: true,
-                target,
-                asOf,
-                answer: fmt(cents),
-                valueCents: cents.toString(),
-                assumptions: proof.assumptions,
-                corpusMerkleRoot: proof.corpus.merkleRoot,
-                artifactHash: proof.artifactHash,
-                note: "Tell the user about any assumptions that may not match their situation. This is computation with citations, not tax advice.",
-            });
-        }
-        catch (err) {
-            return fail(err);
-        }
-    });
-    server.registerTool("calculate_fiduciary_tax", {
-        description: "Compute US federal income tax for an ESTATE or TRUST (Form 1041): the § 1(e) compressed brackets and § 642(b) exemption. Input is taxable income before the exemption, after the §§ 651/661 distribution deduction. Retained capital gains refuse loudly (§ 1(h) trust breakpoints not modeled). Grantor trusts belong on the grantor's individual return via calculate_tax.",
-        inputSchema: z.object(fiduciaryShape).strict(),
-    }, async (args) => {
-        try {
-            const { facts, asOf, target } = buildFactsValidated(args, "us.federal.fiduciary.income_tax");
-            const { value, proof } = evaluate(corpus, facts, { asOf, target });
-            const cents = value.type === "money" ? value.cents : 0n;
-            return ok({
-                ok: true,
-                target,
-                asOf,
-                answer: fmt(cents),
-                valueCents: cents.toString(),
-                assumptions: proof.assumptions,
-                corpusMerkleRoot: proof.corpus.merkleRoot,
-                artifactHash: proof.artifactHash,
-                note: "Tell the user about any assumptions that may not match their situation. This is computation with citations, not tax advice.",
-            });
-        }
-        catch (err) {
-            return fail(err);
-        }
-    });
-    server.registerTool("determine_dependent", {
-        description: "Determine whether ONE candidate person is the taxpayer's § 152 dependent — qualifying child or qualifying relative, including multiple-support agreements and the divorced-parents release — as a proof-backed yes/no with citations. Feed the result into calculate_tax's credits group (qualifyingChildren / otherDependents).",
-        inputSchema: z.object(dependentShape).strict(),
-    }, async (args) => {
-        try {
-            const { facts, asOf, target } = buildFactsValidated(args, "us.federal.dependent.is_dependent");
-            const { value, proof } = evaluate(corpus, facts, { asOf, target });
-            const answer = value.type === "bool" ? (value.value ? "yes" : "no") : fmt(value.type === "money" ? value.cents : 0n);
-            return ok({
-                ok: true,
-                target,
-                asOf,
-                answer,
-                assumptions: proof.assumptions,
-                corpusMerkleRoot: proof.corpus.merkleRoot,
-                artifactHash: proof.artifactHash,
-            });
-        }
-        catch (err) {
-            return fail(err);
-        }
-    });
-    server.registerTool("compute_state_return", {
-        description: "Compose a STATE return's printed-form line set deterministically (2025 IL-1040 / VA 760 / CA 540 / NY IT-201) — correct line NUMBERS from the printed forms and whole-dollar rounding, with the state tax computed by the oracle targets internally. Workflow: run compute_return first for the federal substrate, compute any state-specific components the citations describe (additions, subtractions, credits without targets — disclose each), then call this ONCE and report its line set VERBATIM. Never hand-assemble state line numbers: transposed lines on correct dollars are the dominant state error mode. ALWAYS pass taxableSocialSecurity and unemploymentCompensation when nonzero (VA/CA/NY subtractions are applied by the composer). ALWAYS transcribe the intake's state-specific block (e.g. ca_tax_return.ca_form540_schca: AB 5 employee-classification additions; va_sch_a fields; county/use-tax questions) — those fields drive composer inputs. For VA MFJ, pass vaYourVagi/vaSpouseVagi (the separate-VAGI worksheet) so the composer can run the Spouse Tax Adjustment worksheet itself.",
-        inputSchema: z
-            .object({ ...stateReturnShape, asOf: z.string().describe("year-end date, e.g. 2025-12-31 — REQUIRED"), filingJoint: z.boolean().optional(), filingHoh: z.boolean().optional(), filingHohOrQss: z.boolean().optional() })
-            .strict(),
-    }, async (args) => {
-        try {
-            const asOf = args.asOf;
-            if (!asOf)
-                throw new Error("asOf is required — pass the tax year's year-end date");
-            const evalStateTax = makeStateTaxEvaluator((facts, target) => {
-                const { value } = evaluate(corpus, facts, { asOf, target });
-                return value.type === "money" ? value.cents : 0n;
-            }, args);
-            const { lines, notes } = composeStateReturn(args, evalStateTax);
-            return ok({ ok: true, asOf, jurisdiction: args.jurisdiction, lines, ...(notes.length ? { notes } : {}) });
-        }
-        catch (err) {
-            return fail(err);
-        }
-    });
-    server.registerTool("compute_return", {
-        description: "Compute the COMPLETE scored Form 1040 line set in one call — the exact 17 lines TaxCalcBench-style evaluations grade (1a, 9, 10, 11, 12e, 15, 16, 17 AMT, 19, 22, 23, 24, 25d, 27a, 28, 32, 33, 34/37), each whole-dollar rounded by the engine. Takes the SAME input as calculate_tax (prefer the documents block: transcribe W-2/1099-R/SSA-1099 boxes and dependent birth dates — SSA-1099s are first-class, box 5 and box 6 are summed for you; the tool derives ages, classifications, Part IV withholding, and penalties deterministically). Never assemble return lines by hand — this tool is the return. TRANSCRIPTION CONVENTIONS: (1) a PRIOR-YEAR Form 1040 in the file supplies CONTINUING conditions the current-year interview omits — the 'Someone can claim: You as a dependent' checkbox and the blindness boxes carry forward unless the current-year data contradicts them; (2) COMMUNITY PROPERTY: do NOT split income 50/50 between MFS spouses when they lived apart all year with no transfers (§ 66(a) allocates earned income to the earner) or when a written separation agreement ended the community — transcribe each document to its named earner; never invent a Form 8958 split the intake does not request; (3) bonus depreciation for assets placed in service 1/1-1/19/2025 is 40% (§ 168(k) pre-OBBBA phase-down; 100% only for property ACQUIRED after 1/19/2025).",
-        inputSchema: z.object(individualNestedShape).strict(),
-    }, async (args) => {
-        try {
-            const { facts, asOf, documentNotes, w2Box1Cents } = buildFactsValidated(args);
-            const get = (target) => {
-                const { value } = evaluate(corpus, facts, { asOf, target });
-                return value.type === "money" ? value.cents : 0n;
-            };
-            const rd = (c) => {
-                const neg = c < 0n;
-                const abs = neg ? -c : c;
-                const r = ((abs + 50n) / 100n) * 100n;
-                return neg ? -r : r;
-            };
-            const gross = get("us.federal.gross_income");
-            const agi = get("us.federal.agi");
-            const deduction = get("us.federal.deduction_election");
-            const ti = get("us.federal.taxable_income");
-            const tax16 = get("us.federal.income_tax_before_credits");
-            const amt = get("us.federal.amt");
-            const ctc = get("us.federal.ctc");
-            const after = get("us.federal.income_tax_after_credits");
-            const other = get("us.federal.other_taxes");
-            const eitc = get("us.federal.eitc");
-            const actc = get("us.federal.actc");
-            const aotcRef = get("us.federal.education.aotc_refundable");
-            const refundable = get("us.federal.refundable_credits");
-            const wagesFact = facts.wages;
-            const wages = wagesFact && wagesFact.type === "money" ? BigInt(wagesFact.value) : 0n;
-            const withheldFact = facts.federalTaxWithheld;
-            const withheld = withheldFact && withheldFact.type === "money" ? BigInt(withheldFact.value) : 0n;
-            const extFact = facts.federalExtensionPayment;
-            const extension = extFact && extFact.type === "money" ? BigInt(extFact.value) : 0n;
-            const estFact = facts.federalEstimatedPayments;
-            const estimated = estFact && estFact.type === "money" ? BigInt(estFact.value) : 0n;
-            const total24 = rd(after) + rd(other);
-            const payments = rd(withheld) + rd(refundable) + rd(extension) + rd(estimated);
-            const balance = payments - total24;
-            const { proof } = evaluate(corpus, facts, { asOf, target: "us.federal.net_tax" });
-            const d = (c) => fmt(rd(c));
-            return ok({
-                ok: true,
-                asOf,
-                ...(documentNotes.length ? { documentNotes } : {}),
-                lines: {
-                    // Form 1040 line 1a is W-2 box 1 ONLY; anything else folded into the
-                    // wages fact (e.g. pre-retirement disability per Pub. 525) is line 1h.
-                    "1a_wages": d(w2Box1Cents ?? wages),
-                    ...(w2Box1Cents !== undefined && wages > w2Box1Cents
-                        ? { "1h_other_earned_income": d(wages - w2Box1Cents) }
-                        : {}),
-                    "9_total_income": d(gross),
-                    "10_adjustments": d(gross - agi),
-                    "11_agi": d(agi),
-                    "12e_deduction": d(deduction),
-                    "15_taxable_income": d(ti),
-                    "16_tax": d(tax16),
-                    "17_amt": d(amt),
-                    "19_ctc_odc": d(ctc),
-                    "22_tax_after_credits": d(after),
-                    "23_other_taxes": d(other),
-                    "24_total_tax": fmt(total24),
-                    "25d_withholding": d(withheld),
-                    "26_estimated_payments": d(estimated),
-                    "27a_eitc": d(eitc),
-                    "28_actc": d(actc),
-                    "29_aotc_refundable": d(aotcRef),
-                    "32_refundable_credits": d(refundable),
-                    ...(extension > 0n ? { "31_other_payments_incl_extension": fmt(rd(extension)) } : {}),
-                    "33_total_payments": fmt(payments),
-                    "34_refund_or_37_owed": balance >= 0n ? `refund ${fmt(balance)}` : `owed ${fmt(-balance)}`,
-                },
-                note: "Lines 9-37 are engine-computed and whole-dollar rounded; senior/tips/overtime/QBI deductions sit between 12e and 15 (lines 13-14). Line 1a is W-2 box 1 ONLY (Form 1040); non-W-2 earned income (e.g. pre-retirement disability) is line 1h. Gross document lines (4a/5a/6a) come from your transcription. Report these numbers as-is.",
-                assumptions: proof.assumptions,
-                corpusMerkleRoot: proof.corpus.merkleRoot,
-            });
-        }
-        catch (err) {
-            return fail(err);
-        }
-    });
-    server.registerTool("verify_tax_claim", {
-        description: "Verify a claimed tax amount (yours, a user's, or another tool's) against the law. Returns verdict 'verified' or 'refuted' with the correct value. Use this as a self-check before presenting any tax number. Put asOf (and target, if any) INSIDE the facts object — e.g. facts: {..., \"asOf\": \"2025-12-31\"} — otherwise the claim is checked under today's law.",
-        inputSchema: z
-            .object({
-            facts: factsObjectParam,
-            claimedAmount: money.describe("the amount to verify (negative = refund)"),
-            toleranceDollars: z.number().min(0).optional().describe("default 1"),
-        })
-            .strict(),
-    }, async (args) => {
-        try {
-            const { facts, asOf, target } = buildFactsValidated(args.facts);
-            const { value, proof } = evaluate(corpus, facts, { asOf, target });
-            const actual = value.type === "money" ? value.cents : 0n;
-            const claimed = parseDollars(args.claimedAmount);
-            const tolerance = BigInt(Math.round((args.toleranceDollars ?? 1) * 100));
-            const diff = actual - claimed;
-            const abs = diff < 0n ? -diff : diff;
-            return ok({
-                ok: true,
-                verdict: abs <= tolerance ? "verified" : "refuted",
-                claimed: fmt(claimed),
-                correct: fmt(actual),
-                differenceCents: diff.toString(),
-                assumptions: proof.assumptions,
-                corpusMerkleRoot: proof.corpus.merkleRoot,
-            });
-        }
-        catch (err) {
-            return fail(err);
-        }
-    });
-    server.registerTool("list_input_facts", {
-        description: "Discover every input the tax corpus understands: id, type, whether required, and its documented default. Call this if unsure what information to collect from the user.",
-        inputSchema: z.object({}).strict(),
-    }, async () => {
-        return ok({
-            ok: true,
-            facts: corpus.facts.map((f) => ({
-                id: f.id,
-                type: f.type,
-                ...(f.enumValues ? { enumValues: f.enumValues } : {}),
-                required: f.default === undefined,
-                ...(f.default !== undefined ? { default: f.default.value } : {}),
-                description: f.description,
-            })),
-        });
-    });
-    server.registerTool("explain_rule", {
-        description: "Get a tax rule's statutory citation, verbatim excerpt, validity window, parameters, and dependencies. Use to quote the actual law behind an answer.",
-        inputSchema: z
-            .object({
-            ruleId: z
-                .string()
-                .describe('e.g. "us.federal.standard_deduction" — list via calculate_tax proof or corpus'),
-        })
-            .strict(),
-    }, async ({ ruleId }) => {
-        const versions = corpus.byId.get(ruleId);
-        if (!versions) {
-            const near = [...corpus.byId.keys()].filter((id) => id.includes(ruleId));
-            return fail(new Error(`unknown rule "${ruleId}"${near.length ? ` — did you mean: ${near.slice(0, 5).join(", ")}` : ""}`));
-        }
-        return ok({
-            ok: true,
-            versions: versions.map((r) => ({
-                id: r.id,
-                version: r.version,
-                title: r.title,
-                citation: r.citation,
-                effectiveFrom: r.effectiveFrom,
-                effectiveTo: r.effectiveTo ?? "open",
-                parameters: r.parameters,
-                hash: corpus.ruleHashes.get(`${r.id}@${r.version}`),
-            })),
-        });
-    });
-    server.registerTool("find_tax_cliffs", {
-        description: "Find exact dollar amounts where one more cent of an input costs MORE than a cent of tax (marginal rate over 100%) — e.g. the EITC investment-income kill switch, CTC phase-out steps. Every probe is a real evaluation.",
-        inputSchema: z
-            .object({
-            facts: factsObjectParam,
-            vary: z.string().describe('money fact to vary, e.g. "wages" or "taxableInterest"'),
-            fromDollars: z.number(),
-            toDollars: z.number(),
-            stepDollars: z.number().optional().describe("coarse scan step, default 1000"),
-        })
-            .strict(),
-    }, async (args) => {
-        try {
-            const { facts, asOf, target } = buildFactsValidated(args.facts);
-            const result = findCliffs(corpus, facts, {
-                vary: args.vary,
-                fromCents: BigInt(Math.round(args.fromDollars * 100)),
-                toCents: BigInt(Math.round(args.toDollars * 100)),
-                stepCents: args.stepDollars
-                    ? BigInt(Math.round(args.stepDollars * 100))
-                    : undefined,
-                asOf,
-                target,
-            });
-            return ok({
-                ok: true,
-                cliffs: result.cliffs.map((c) => ({
-                    at: fmt(c.atCents),
-                    oneMoreCentCosts: fmt(c.jumpCents),
-                })),
-                corpusMerkleRoot: result.corpusMerkleRoot,
-            });
-        }
-        catch (err) {
-            return fail(err);
-        }
-    });
-    server.registerTool("compare_filing_statuses", {
-        description: "Compute the answer under every filing status for the same facts — e.g. to answer 'should we file jointly or separately?'. Statuses that need more facts report their error instead of guessing.",
-        inputSchema: z.object({ facts: factsObjectParam }).strict(),
-    }, async (args) => {
-        try {
-            const { facts, asOf, target } = buildFactsValidated(args.facts);
-            const result = compareAcross(corpus, facts, {
-                vary: "filingStatus",
-                asOf,
-                target,
-            });
-            return ok({
-                ok: true,
-                scenarios: result.scenarios.map((s) => s.ok
-                    ? { filingStatus: s.value, result: fmt(s.valueCents) }
-                    : { filingStatus: s.value, error: s.errorCode, message: s.errorMessage }),
-                corpusMerkleRoot: result.corpusMerkleRoot,
-            });
-        }
-        catch (err) {
-            return fail(err);
-        }
-    });
-    server.registerTool("lookup_tax_parameter", {
-        description: "Look up the current-law dollar amounts behind a question ('standard deduction', 'CTC phase-out threshold', 'tips deduction cap') with their statutory citations and validity windows. Use this to fact-check ANY tax number before stating it — your training data likely predates the OBBBA.",
-        inputSchema: z
-            .object({
-            query: z.string().describe("plain-English search, e.g. 'standard deduction'"),
-            asOf: z.string().regex(/^\d{4}-\d{2}-\d{2}$/).optional(),
-        })
-            .strict(),
-    }, async ({ query, asOf }) => {
-        const when = asOf ?? new Date().toISOString().slice(0, 10);
-        const hits = lookupParameters(corpus, query, when);
-        return ok({
-            ok: true,
-            query,
-            asOf: when,
-            hits: hits.map((h) => ({
-                ruleId: h.ruleId,
-                title: h.title,
-                citation: h.citation,
-                effective: `[${h.effectiveFrom}, ${h.effectiveTo ?? "open"})`,
-                byFilingStatus: Object.fromEntries(Object.entries(h.byFilingStatus).map(([k, v]) => [k, fmt(BigInt(v))])),
-                parameters: Object.fromEntries(Object.entries(h.parameters).map(([k, v]) => [k, fmt(BigInt(v))])),
-            })),
-            corpusMerkleRoot: corpus.merkleRoot,
-        });
-    });
-    server.registerTool("verify_fact", {
-        description: "Fact-check a claimed dollar amount about tax law ('the 2026 MFJ standard deduction is $32,200', 'CTC is $2,000 per child') against the corpus. Returns verified / refuted (with the correct value and citation) / unknown. Never states a verdict it cannot ground.",
-        inputSchema: z
-            .object({
-            query: z.string().describe("what the amount is, e.g. 'standard deduction'"),
-            claimedAmount: money,
-            filingStatus: z.enum(["single", "mfj", "mfs", "hoh", "qss"]).optional(),
-            asOf: z.string().regex(/^\d{4}-\d{2}-\d{2}$/).optional(),
-        })
-            .strict(),
-    }, async ({ query, claimedAmount, filingStatus, asOf }) => {
-        try {
-            const when = asOf ?? new Date().toISOString().slice(0, 10);
-            const result = factCheck(corpus, query, parseDollars(claimedAmount), when, filingStatus);
-            if (result.verdict === "unknown") {
-                return ok({ ok: true, verdict: "unknown", message: result.message });
-            }
-            if (result.verdict === "verified") {
-                return ok({
-                    ok: true,
-                    verdict: "verified",
-                    claimed: fmt(BigInt(result.claimedCents)),
-                    rule: result.matchedRuleId,
-                    field: result.matchedField,
-                    citation: result.citation,
-                    asOf: when,
-                    corpusMerkleRoot: corpus.merkleRoot,
-                });
-            }
-            // refuted: no corpus value matches the claim — report the values that
-            // DO exist near this query so the agent can state the right number
-            const nearby = [
-                { rule: result.matchedRuleId, field: result.matchedField, value: fmt(BigInt(result.actualCents)) },
-                ...result.alternatives.flatMap((h) => [
-                    ...Object.entries(h.byFilingStatus).map(([k, v]) => ({
-                        rule: h.ruleId,
-                        field: k,
-                        value: fmt(BigInt(v)),
-                    })),
-                    ...Object.entries(h.parameters).map(([k, v]) => ({
-                        rule: h.ruleId,
-                        field: k,
-                        value: fmt(BigInt(v)),
-                    })),
-                ]),
-            ].slice(0, 8);
-            return ok({
-                ok: true,
-                verdict: "refuted",
-                claimed: fmt(BigInt(result.claimedCents)),
-                message: "no corpus value near this query equals the claim — the actual values are listed below",
-                nearbyValues: nearby,
-                citation: result.citation,
-                asOf: when,
-                corpusMerkleRoot: corpus.merkleRoot,
-            });
-        }
-        catch (err) {
-            return fail(err);
-        }
-    });
-    server.registerTool("is_tipped_occupation", {
-        description: "Determine whether a job is on the Treasury Tipped Occupation list (Treas. Reg. § 1.224-1, final Apr 2026) for the § 224 'no tax on tips' deduction. Fuzzy-matches the job name; returns the official listing (name, TTC code, category) or a definitive 'not listed'.",
-        inputSchema: z
-            .object({ job: z.string().describe('e.g. "bartender", "software engineer", "DJ"') })
-            .strict(),
-    }, async ({ job }) => {
-        const match = matchOccupation(job);
-        if ("slug" in match && match.slug !== "other") {
-            const o = TIPPED_OCCUPATIONS.find((t) => t.slug === match.slug);
-            return ok({
-                ok: true,
-                listed: true,
-                occupation: o.name,
-                ttcCode: o.code,
-                category: o.category,
-                citation: "Treas. Reg. § 1.224-1 (final rule, IR-2026-49, Apr. 10, 2026)",
-                note: "Listing is necessary but not sufficient — tips must also be voluntary/non-negotiated, not from an SSTB employer, and married taxpayers must file jointly. Use calculate_tax or the eligibility rule for the full determination.",
-            });
-        }
-        if ("candidates" in match && match.candidates.length > 0) {
-            return ok({
-                ok: true,
-                listed: "ambiguous",
-                candidates: match.candidates,
-                note: "Several listed occupations match — ask the user which applies.",
-            });
-        }
-        return ok({
-            ok: true,
-            listed: false,
-            job,
-            citation: "Treas. Reg. § 1.224-1 (final rule, IR-2026-49, Apr. 10, 2026)",
-            note: "Not on the Treasury Tipped Occupation list — tips from this occupation do not qualify for the § 224 deduction.",
-        });
-    });
-    return server;
-}
-//# sourceMappingURL=server.js.map

package/dist/server.js.map

@@ -1 +0,0 @@
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package/dist/state-return/ca.d.ts

@@ -1,3 +0,0 @@
-import { type StateReturnInput, type StateTaxEvaluator } from "./types.js";
-export declare function composeCA(input: StateReturnInput, evalStateTax: StateTaxEvaluator, notes: string[]): Record<string, string>;
-//# sourceMappingURL=ca.d.ts.map

package/dist/state-return/ca.d.ts.map

@@ -1 +0,0 @@
-{"version":3,"file":"ca.d.ts","sourceRoot":"","sources":["../../src/state-return/ca.ts"],"names":[],"mappings":"AAEA,OAAO,EAAuB,KAAK,gBAAgB,EAAE,KAAK,iBAAiB,EAAE,MAAM,YAAY,CAAC;AA+BhG,wBAAgB,SAAS,CACvB,KAAK,EAAE,gBAAgB,EACvB,YAAY,EAAE,iBAAiB,EAC/B,KAAK,EAAE,MAAM,EAAE,GACd,MAAM,CAAC,MAAM,EAAE,MAAM,CAAC,CAmExB"}