{
  "$schema": "/schemas/catalogues.json",
  "version": "1.0",
  "last_updated": "2026-05-21",
  "total_audit_patterns": 47,
  "total_nexus_traps": 23,
  "total_anti_abuse_doctrines": 12,
  "schema_url": "/schemas/catalogues.json",
  "audit_patterns": [
    { "code": "AP-001", "name": "Reasonable Compensation Deficit (S-Corp)", "severity_baseline": "high", "citation": "IRC §1366; Rev. Rul. 74-44; David E. Watson PC v. United States (8th Cir. 2012)", "applies_to": ["se_income", "k1_income"], "detection_logic": "S-Corp shareholder W-2 wages < 30% of total comp profile percentile for occupation/region" },
    { "code": "AP-002", "name": "Hobby Loss / §183 Exposure", "severity_baseline": "medium", "citation": "IRC §183; Treas. Reg. 1.183-2", "applies_to": ["se_income", "schedule_c"], "detection_logic": "Net losses 3 of 5 years (2 of 7 for horse activities) without business-plan documentation" },
    { "code": "AP-003", "name": "Listed Transaction Proximity", "severity_baseline": "critical", "citation": "Treas. Reg. 1.6011-4; Notice 2017-10 (syndicated conservation easements)", "applies_to": ["k1_income", "deductions"], "detection_logic": "Structural similarity score > 0.8 against current IRS listed-transaction registry" },
    { "code": "AP-004", "name": "Passive-Activity Grouping Risk", "severity_baseline": "medium", "citation": "IRC §469; Treas. Reg. 1.469-4", "applies_to": ["k1_income", "real_estate"], "detection_logic": "Inconsistent grouping election across years; failure to disclose regrouping under Rev. Proc. 2010-13" },
    { "code": "AP-005", "name": "Basis Erosion (Inside vs Outside)", "severity_baseline": "high", "citation": "IRC §704(d), §752; Treas. Reg. 1.752-1", "applies_to": ["k1_income"], "detection_logic": "Loss claims exceeding tracked outside basis; missing §752 liability allocation reconciliation" },
    { "code": "AP-006", "name": "At-Risk Recapture Trigger (§465)", "severity_baseline": "high", "citation": "IRC §465", "applies_to": ["k1_income", "real_estate"], "detection_logic": "Activity converts from at-risk to not-at-risk; nonrecourse refinance proceeds distributed" },
    { "code": "AP-007", "name": "R&D Credit Documentation Gap", "severity_baseline": "medium", "citation": "IRC §41; Treas. Reg. 1.41-4; Suder v. Comm'r (T.C. Memo 2014-201)", "applies_to": ["se_income", "k1_income"], "detection_logic": "Credit claimed without contemporaneous project-level Four-Part-Test documentation" },
    { "code": "AP-008", "name": "FBAR / FinCEN 114 Non-Filing", "severity_baseline": "critical", "citation": "31 USC §5314; 31 CFR §1010.350", "applies_to": ["foreign_accounts"], "detection_logic": "Aggregate foreign financial account balance > $10,000 at any point in year, no FBAR on file" },
    { "code": "AP-009", "name": "1099-DA Digital Asset Reporting Mismatch", "severity_baseline": "high", "citation": "IRC §6045; Treas. Reg. 1.6045-1 (2026 effective)", "applies_to": ["crypto_positions"], "detection_logic": "Broker-reported 1099-DA proceeds differ from taxpayer-reported by > 5%" },
    { "code": "AP-010", "name": "Foreign Treaty Claim Without Form 8833", "severity_baseline": "medium", "citation": "IRC §6114; Treas. Reg. 301.6114-1", "applies_to": ["foreign_income"], "detection_logic": "Treaty-based position reducing tax > $10,000 without Form 8833 disclosure" },
    { "code": "AP-011", "name": "SLAT Reciprocal-Trust Doctrine Risk", "severity_baseline": "high", "citation": "Estate of Levy v. Comm'r, 46 T.C. 152 (1966); Estate of Grace, 395 U.S. 316 (1969)", "applies_to": ["existing_entities", "estate"], "detection_logic": "Symmetrical spousal SLATs created within 12 months; substantially identical terms" },
    { "code": "AP-012", "name": "Dynasty Trust Funding Gift-Tax Underreporting", "severity_baseline": "high", "citation": "IRC §2503, §2642; Treas. Reg. 26.2642-1", "applies_to": ["estate"], "detection_logic": "Large transfers to dynasty trust without Form 709 GST allocation" },
    { "code": "AP-013", "name": "Subpart F Inclusion Omission", "severity_baseline": "high", "citation": "IRC §951(a), §952; Form 5471 Schedule I", "applies_to": ["foreign_income", "existing_entities"], "detection_logic": "CFC with subpart F income identified; no inclusion on Form 1040" },
    { "code": "AP-014", "name": "GILTI Inclusion Computational Error", "severity_baseline": "medium", "citation": "IRC §951A; Treas. Reg. 1.951A-1", "applies_to": ["foreign_income"], "detection_logic": "GILTI computed without proper QBAI deemed-tangible-income offset" },
    { "code": "AP-015", "name": "PFIC Contamination (Default §1291)", "severity_baseline": "high", "citation": "IRC §1291–§1298; Form 8621", "applies_to": ["foreign_income"], "detection_logic": "Holdings in foreign mutual funds / treasury-balance idle funds; no QEF or MTM election" },
    { "code": "AP-016", "name": "CAMT 15% Corporate Alternative Minimum Tax Inclusion", "severity_baseline": "medium", "citation": "IRC §55–§59; IRA 2022 §10101", "applies_to": ["existing_entities"], "detection_logic": "AFSI > $1B threshold for 3-year average; AMT Form 4626 absent" },
    { "code": "AP-017", "name": "§2036 Retained Enjoyment", "severity_baseline": "high", "citation": "IRC §2036(a); Strangi v. Comm'r (5th Cir. 2005)", "applies_to": ["estate"], "detection_logic": "Grantor retains use/enjoyment of transferred FLP/LLC assets" },
    { "code": "AP-018", "name": "Olmstead Charging-Order LLC Piercing", "severity_baseline": "medium", "citation": "Olmstead v. FTC, 44 So. 3d 76 (Fla. 2010); Sturm v. Moyer", "applies_to": ["existing_entities"], "detection_logic": "Single-member LLC in non-protective jurisdiction holding investment assets" },
    { "code": "AP-019", "name": "Charging-Order Multi-Member Sham", "severity_baseline": "medium", "citation": "In re Albright, 291 B.R. 538 (Bankr. D. Colo. 2003)", "applies_to": ["existing_entities"], "detection_logic": "Members are minor children or controlled affiliates without economic substance" },
    { "code": "AP-020", "name": "Conservation Easement Valuation Excess", "severity_baseline": "critical", "citation": "IRC §170(h); Notice 2017-10", "applies_to": ["deductions"], "detection_logic": "Charitable deduction > 2.5x basis on syndicated easement" },
    { "code": "AP-021", "name": "Captive Insurance §831(b) Abuse", "severity_baseline": "high", "citation": "IRC §831(b); Avrahami v. Comm'r, 149 T.C. 144 (2017)", "applies_to": ["existing_entities"], "detection_logic": "Premiums near §831(b) cap with thin risk-distribution among unrelated insureds" },
    { "code": "AP-022", "name": "Cost-Segregation Aggressive Reclassification", "severity_baseline": "medium", "citation": "IRC §168; Treas. Reg. 1.168(i)-1", "applies_to": ["real_estate"], "detection_logic": "5-year personal-property bucket > 35% of total improvement basis" },
    { "code": "AP-023", "name": "Bonus Depreciation Phase-Down Misapplication", "severity_baseline": "low", "citation": "IRC §168(k); TCJA §13201", "applies_to": ["real_estate", "se_income"], "detection_logic": "2026 placement-in-service claims 60% bonus where actual phase-down is 40%" },
    { "code": "AP-024", "name": "Like-Kind Exchange §1031 Disallowance (Non-Real)", "severity_baseline": "high", "citation": "IRC §1031 (post-TCJA, real property only)", "applies_to": ["crypto_positions", "real_estate"], "detection_logic": "Crypto-to-crypto or art-to-art swap treated as §1031" },
    { "code": "AP-025", "name": "Opportunity Zone §1400Z-2 Holding-Period Default", "severity_baseline": "medium", "citation": "IRC §1400Z-2; Treas. Reg. 1.1400Z2(b)-1", "applies_to": ["existing_entities"], "detection_logic": "QOF interest disposed before 5/7/10-year tiers without recognition" },
    { "code": "AP-026", "name": "Self-Directed IRA Prohibited Transaction", "severity_baseline": "critical", "citation": "IRC §4975; Peek v. Comm'r, 140 T.C. 216 (2013)", "applies_to": ["retirement_accounts"], "detection_logic": "IRA-owned LLC engages with disqualified person; personal guarantees on IRA-owned debt" },
    { "code": "AP-027", "name": "Roth Conversion §1411 NIIT Surge", "severity_baseline": "low", "citation": "IRC §1411", "applies_to": ["retirement_accounts"], "detection_logic": "Large conversion pushes MAGI above NIIT threshold without modeling 3.8% surcharge" },
    { "code": "AP-028", "name": "Backdoor / Mega-Backdoor Pro-Rata Trap", "severity_baseline": "medium", "citation": "IRC §408(d)(2); Notice 2014-54", "applies_to": ["retirement_accounts"], "detection_logic": "Pre-tax IRA balance > $0 at year-end while making non-deductible contribution + conversion" },
    { "code": "AP-029", "name": "§83(b) Election Window Missed", "severity_baseline": "medium", "citation": "IRC §83(b); Rev. Proc. 2012-29", "applies_to": ["w2_income", "existing_entities"], "detection_logic": "Restricted-stock grant > 30 days old with substantial future value; no §83(b) filed" },
    { "code": "AP-030", "name": "QSBS §1202 Disqualification (Holding/Trade)", "severity_baseline": "high", "citation": "IRC §1202; OBBBA 2025 §1202(b) expansion", "applies_to": ["existing_entities"], "detection_logic": "Active business test fails (>20% non-qualified assets) OR holding < 4-year tier" },
    { "code": "AP-031", "name": "Wash-Sale §1091 Securities Loss Disallowed", "severity_baseline": "low", "citation": "IRC §1091", "applies_to": ["ltcg", "stcg"], "detection_logic": "Substantially identical security purchased within 30 days of loss sale (now extending to digital assets post-2025)" },
    { "code": "AP-032", "name": "Net Investment Income Tax §1411 Apportionment Error", "severity_baseline": "low", "citation": "IRC §1411", "applies_to": ["k1_income"], "detection_logic": "Material participation claim contradicts §469 grouping; 3.8% NIIT under-applied" },
    { "code": "AP-033", "name": "Domestic Production §199A Phase-Out Misapplication", "severity_baseline": "medium", "citation": "IRC §199A; Treas. Reg. 1.199A-1", "applies_to": ["se_income", "k1_income"], "detection_logic": "SSTB taxable income > threshold without W-2/UBIA limitation applied" },
    { "code": "AP-034", "name": "Foreign Tax Credit §901 Basket Misallocation", "severity_baseline": "medium", "citation": "IRC §901, §904; Treas. Reg. 1.904-4", "applies_to": ["foreign_income"], "detection_logic": "Foreign passive income paired with foreign tax credit allocated to wrong §904 basket" },
    { "code": "AP-035", "name": "Section 962 Election Coordination Failure", "severity_baseline": "medium", "citation": "IRC §962; Treas. Reg. 1.962-1", "applies_to": ["foreign_income"], "detection_logic": "Individual-level GILTI inclusion without §962 deemed-corporation election where rate arbitrage favorable" },
    { "code": "AP-036", "name": "Crypto Staking Reward Timing", "severity_baseline": "medium", "citation": "Rev. Rul. 2023-14; Jarrett v. United States (M.D. Tenn.)", "applies_to": ["crypto_positions"], "detection_logic": "Staking rewards not recognized at dominion/control receipt date" },
    { "code": "AP-037", "name": "Hard-Fork Airdrop Inclusion Omission", "severity_baseline": "low", "citation": "Rev. Rul. 2019-24", "applies_to": ["crypto_positions"], "detection_logic": "Wallet receives new fork token; no ordinary income at FMV reported" },
    { "code": "AP-038", "name": "Estate Tax Portability Election Missed", "severity_baseline": "high", "citation": "IRC §2010(c)(5)(A); Rev. Proc. 2022-32", "applies_to": ["estate"], "detection_logic": "Surviving spouse fails to file Form 706 to elect DSUE portability within 5-year window" },
    { "code": "AP-039", "name": "Grantor-Trust Power Disqualified (Toggling)", "severity_baseline": "medium", "citation": "IRC §671–§679; Treas. Reg. 1.671-1", "applies_to": ["existing_entities"], "detection_logic": "Trust toggled from grantor to non-grantor mid-year without consistent reporting" },
    { "code": "AP-040", "name": "Charitable Remainder Trust Self-Dealing", "severity_baseline": "high", "citation": "IRC §4941", "applies_to": ["estate"], "detection_logic": "Grantor or disqualified party engages in compensated transaction with CRT" },
    { "code": "AP-041", "name": "Partnership Disguised Sale §707", "severity_baseline": "high", "citation": "IRC §707(a)(2)(B); Treas. Reg. 1.707-3", "applies_to": ["k1_income", "existing_entities"], "detection_logic": "Contribution + distribution within 2 years; presumed sale absent rebuttal facts" },
    { "code": "AP-042", "name": "Self-Employment Net Earnings Splitting (PTE Bypass)", "severity_baseline": "medium", "citation": "IRC §1402; Renkemeyer, 136 T.C. 137 (2011)", "applies_to": ["se_income", "k1_income"], "detection_logic": "Limited partner exclusion claimed where partner materially participates" },
    { "code": "AP-043", "name": "Pass-Through Entity Tax (PTET) Election Mismatch", "severity_baseline": "low", "citation": "Notice 2020-75; state PTET statutes", "applies_to": ["k1_income"], "detection_logic": "Federal PTET deduction claimed without corresponding state credit at owner level" },
    { "code": "AP-044", "name": "Reasonable Comp · Solo 401(k) Mega-Backdoor Stacking", "severity_baseline": "medium", "citation": "IRC §401, §415", "applies_to": ["retirement_accounts", "se_income"], "detection_logic": "Employer profit-sharing + employee deferral exceeds 25% of net SE earnings" },
    { "code": "AP-045", "name": "Cost-Basis Step-Up Phantom Application", "severity_baseline": "high", "citation": "IRC §1014", "applies_to": ["estate"], "detection_logic": "Step-up claimed on assets held in irrevocable grantor trust without inclusion in gross estate (Rev. Rul. 2023-2)" },
    { "code": "AP-046", "name": "QSEHRA / ICHRA Employer Reporting", "severity_baseline": "low", "citation": "IRC §9831(d); 21st Century Cures Act", "applies_to": ["w2_income"], "detection_logic": "Reimbursements exceed annual cap or non-exempt employee group covered" },
    { "code": "AP-047", "name": "Energy Credit §45/§48 Substantiation", "severity_baseline": "medium", "citation": "IRC §45, §48; IRA 2022 enhancements", "applies_to": ["existing_entities", "real_estate"], "detection_logic": "Prevailing-wage / apprenticeship documentation absent for bonus-rate election" }
  ],
  "nexus_traps": [
    { "code": "NX-001", "name": "California Economic Nexus · Sales Tax", "threshold": "$500,000 sales OR 200 transactions", "citation": "Cal. Rev. & Tax Code §6203(c); Wayfair (2018)", "applies_to": ["se_income", "existing_entities"], "detection_logic": "Annual CA-destination revenue exceeds threshold" },
    { "code": "NX-002", "name": "New York Economic Nexus · Sales Tax", "threshold": "$500,000 + 100 transactions", "citation": "NY Tax Law §1101(b)(8)(iv)", "applies_to": ["se_income", "existing_entities"], "detection_logic": "Both prongs met in NY for prior 4 quarters" },
    { "code": "NX-003", "name": "Texas Franchise Tax Economic Nexus", "threshold": "$500,000 Texas-sourced revenue", "citation": "34 Tex. Admin. Code §3.586", "applies_to": ["existing_entities"], "detection_logic": "Texas receipts exceed bright-line threshold" },
    { "code": "NX-004", "name": "Massachusetts Cookie Nexus / Economic", "threshold": "$100,000 sales OR 100 transactions", "citation": "830 CMR 64H.1.7", "applies_to": ["se_income"], "detection_logic": "Either prong met for in-state customers" },
    { "code": "NX-005", "name": "Washington B&O Economic Nexus", "threshold": "$100,000 receipts", "citation": "RCW 82.04.067", "applies_to": ["se_income", "existing_entities"], "detection_logic": "Receipts attributable to WA exceed threshold" },
    { "code": "NX-006", "name": "Illinois Click-Through / Affiliate Nexus", "threshold": "Affiliate compensation > $10,000/yr", "citation": "35 ILCS 105/2", "applies_to": ["se_income"], "detection_logic": "Illinois affiliate referrals generate sales above threshold" },
    { "code": "NX-007", "name": "New Jersey Convenience-of-Employer Rule", "threshold": "Any NY-based telecommute earning", "citation": "N.J. Stat. §54A:4-1; reciprocal", "applies_to": ["w2_income"], "detection_logic": "NJ-resident W-2 employee of NY employer working remotely" },
    { "code": "NX-008", "name": "New York Telecommuter Nexus (Convenience Rule)", "threshold": "Any non-resident W-2 employee", "citation": "20 NYCRR 132.18(a); Zelinsky v. Tax Appeals Tribunal", "applies_to": ["w2_income"], "detection_logic": "Out-of-state remote employee of NY-based employer for employer convenience" },
    { "code": "NX-009", "name": "Pennsylvania Convenience-of-Employer (post-2022)", "threshold": "Any non-resident W-2 employee", "citation": "61 Pa. Code §109.8", "applies_to": ["w2_income"], "detection_logic": "Non-PA resident with PA-located employer remote work" },
    { "code": "NX-010", "name": "Connecticut Convenience-of-Employer Rule", "threshold": "Any non-resident W-2 employee", "citation": "Conn. Gen. Stat. §12-711(b)(2)(C)", "applies_to": ["w2_income"], "detection_logic": "Mirrors NY convenience rule for non-CT remote workers" },
    { "code": "NX-011", "name": "Delaware Domicile Nexus (Trust)", "threshold": "Any DE-administered trust", "citation": "Del. Code Ann. tit. 30 §1601", "applies_to": ["existing_entities", "estate"], "detection_logic": "Trust administered in DE but with non-resident beneficiaries (Kaestner-vulnerable)" },
    { "code": "NX-012", "name": "Tennessee FAE Nexus (Excise/Franchise)", "threshold": "$500,000 receipts", "citation": "Tenn. Code Ann. §67-4-2007", "applies_to": ["existing_entities"], "detection_logic": "Tennessee-destination receipts trigger F&E obligation" },
    { "code": "NX-013", "name": "Ohio Commercial Activity Tax (CAT) Bright Line", "threshold": "$3M gross receipts (2026 raised)", "citation": "Ohio Rev. Code §5751.01", "applies_to": ["existing_entities"], "detection_logic": "OH-sourced gross receipts exceed bright-line; CAT registration required" },
    { "code": "NX-014", "name": "California 'Doing Business' Bright Line", "threshold": "$711,538 sales / $71,154 property / $71,154 payroll (2026 indexed)", "citation": "Cal. Rev. & Tax Code §23101(b)", "applies_to": ["existing_entities"], "detection_logic": "Any of three factors exceeded — $800 minimum franchise tax + apportioned" },
    { "code": "NX-015", "name": "Oregon Corporate Activity Tax", "threshold": "$1,000,000 OR commercial activity", "citation": "ORS Chapter 317A", "applies_to": ["existing_entities"], "detection_logic": "Commercial activity exceeds threshold" },
    { "code": "NX-016", "name": "Florida Sales Tax · Out-of-State Remote Seller", "threshold": "$100,000 in retail sales", "citation": "Fla. Stat. §212.0596", "applies_to": ["se_income"], "detection_logic": "FL-destination sales exceed threshold (post-2021)" },
    { "code": "NX-017", "name": "Wayfair Sales-Tax Compounded Cross-State Exposure", "threshold": "Variable per state (45 + DC)", "citation": "South Dakota v. Wayfair, 138 S. Ct. 2080 (2018)", "applies_to": ["se_income"], "detection_logic": "Operator triggers economic nexus in >5 states simultaneously" },
    { "code": "NX-018", "name": "Local Business License / Gross Receipts (SF, Seattle, Portland)", "threshold": "Varies — $50k–$500k local", "citation": "S.F. Bus. & Tax Reg. Code Art. 12-A-1; Seattle SMC 5.45", "applies_to": ["existing_entities"], "detection_logic": "Service performed within municipal boundary" },
    { "code": "NX-019", "name": "Hawaii GET Sourcing Trap", "threshold": "$100,000 OR 200 transactions", "citation": "Haw. Rev. Stat. §237-2.5", "applies_to": ["se_income"], "detection_logic": "Gross income tax obligation on services sourced to HI customer" },
    { "code": "NX-020", "name": "Quebec QST + Federal GST Dual-Filing", "threshold": "CAD $30,000 worldwide revenue", "citation": "QST Act; Excise Tax Act (Canada)", "applies_to": ["se_income"], "detection_logic": "Non-resident digital service provider to QC consumers" },
    { "code": "NX-021", "name": "UK VAT MOSS / OSS Cross-Border Threshold", "threshold": "£0 for digital services (no threshold)", "citation": "VAT Notice 741A", "applies_to": ["se_income"], "detection_logic": "Any B2C digital supply to UK consumer" },
    { "code": "NX-022", "name": "EU VAT One-Stop-Shop (OSS) Threshold", "threshold": "€10,000 EU-wide", "citation": "Directive 2017/2455", "applies_to": ["se_income"], "detection_logic": "EU-wide B2C distance sales exceed €10k" },
    { "code": "NX-023", "name": "Singapore GST OVR (Overseas Vendor Registration)", "threshold": "S$100,000 SG-supply + S$1M global", "citation": "GST Act 2018; IRAS OVR guidance", "applies_to": ["se_income"], "detection_logic": "Both thresholds met by foreign vendor of digital services to SG consumers" }
  ],
  "anti_abuse_doctrines": [
    { "code": "AA-001", "name": "Economic Substance Doctrine (Codified)", "citation": "IRC §7701(o)", "type": "statutory", "applies_to": "all_structures", "detection_logic": "Transaction lacks both objective economic effect (pre-tax profit) and subjective non-tax business purpose" },
    { "code": "AA-002", "name": "Step-Transaction Doctrine", "citation": "Commissioner v. Court Holding Co., 324 U.S. 331 (1945); McDonald's of Zion v. Comm'r", "type": "judicial", "applies_to": "all_structures", "detection_logic": "Multi-step plan collapsed into single transaction when intermediate steps lack independent purpose" },
    { "code": "AA-003", "name": "Sham-Trust Doctrine", "citation": "Markosian v. Comm'r, 73 T.C. 1235 (1980); Zmuda v. Comm'r", "type": "judicial", "applies_to": ["existing_entities", "estate"], "detection_logic": "Grantor retains de facto control; trustee acts at grantor's direction; no economic reality" },
    { "code": "AA-004", "name": "Reverse-Morris-Trust Anti-Abuse", "citation": "IRC §355(e); Treas. Reg. 1.355-7", "type": "statutory", "applies_to": ["existing_entities"], "detection_logic": "Distributed corporation merged within 2 years where >50% acquisition is pre-arranged" },
    { "code": "AA-005", "name": "Partnership Disguised-Sale §707(a)(2)(B)", "citation": "IRC §707(a)(2)(B); Treas. Reg. 1.707-3 through -9", "type": "statutory", "applies_to": ["k1_income", "existing_entities"], "detection_logic": "Contribution paired with related distribution within 2-year disguised-sale window" },
    { "code": "AA-006", "name": "Conduit Financing Rule", "citation": "Treas. Reg. 1.881-3", "type": "regulatory", "applies_to": ["foreign_income"], "detection_logic": "Intermediate entity inserted to obtain treaty rate where back-to-back terms suggest conduit" },
    { "code": "AA-007", "name": "Business Purpose Doctrine", "citation": "Gregory v. Helvering, 293 U.S. 465 (1935)", "type": "judicial", "applies_to": "all_structures", "detection_logic": "Restructuring serves no business purpose beyond tax avoidance" },
    { "code": "AA-008", "name": "Substance Over Form Doctrine", "citation": "Frank Lyon Co. v. United States, 435 U.S. 561 (1978)", "type": "judicial", "applies_to": "all_structures", "detection_logic": "Transaction form re-characterized to reflect economic substance" },
    { "code": "AA-009", "name": "Sham-Debt Doctrine", "citation": "Plantation Patterns, Inc. v. Comm'r, 462 F.2d 712 (5th Cir. 1972)", "type": "judicial", "applies_to": ["existing_entities"], "detection_logic": "Purported debt re-characterized as equity (no enforcement, no repayment schedule, related parties)" },
    { "code": "AA-010", "name": "Sham-Partnership Doctrine", "citation": "ASA Investerings Partnership v. Comm'r, 201 F.3d 505 (D.C. Cir. 2000); Castle Harbour", "type": "judicial", "applies_to": ["k1_income"], "detection_logic": "Partner lacks meaningful participation in profits/losses or capital risk" },
    { "code": "AA-011", "name": "Hobby-Loss Anti-Abuse §183", "citation": "IRC §183", "type": "statutory", "applies_to": ["se_income"], "detection_logic": "Activity not engaged in for profit; 9-factor regulation test fails" },
    { "code": "AA-012", "name": "Listed-Transaction Reporting Requirement", "citation": "Treas. Reg. 1.6011-4; IRC §6707A", "type": "regulatory", "applies_to": "all_structures", "detection_logic": "Transaction matches IRS-listed pattern; Form 8886 disclosure required" }
  ],
  "reconciliation": {
    "audit_patterns_listed": 47,
    "audit_patterns_claimed": 47,
    "nexus_traps_listed": 23,
    "nexus_traps_claimed": 23,
    "anti_abuse_doctrines_listed": 12,
    "anti_abuse_doctrines_claimed": 12,
    "verified": true
  },
  "provenance": {
    "compiled_by": "trio-claude+grok+gemini",
    "last_reviewed": "2026-05-21",
    "next_review_due": "2026-08-21",
    "citation_completeness": "best-effort; TBD entries marked explicitly"
  }
}