feat: add us-cpa tax-year source corpus

skills/us-cpa/tests/test_sources.py

@@ -0,0 +1,97 @@
+from __future__ import annotations
+
+import json
+import tempfile
+import unittest
+from pathlib import Path
+
+from us_cpa.sources import (
+    AuthorityRank,
+    SourceDescriptor,
+    TaxYearCorpus,
+    authority_rank_for,
+    bootstrap_irs_catalog,
+    build_irs_prior_pdf_url,
+)
+
+
+class SourceCatalogTests(unittest.TestCase):
+    def test_build_irs_prior_pdf_url_uses_expected_pattern(self) -> None:
+        self.assertEqual(
+            build_irs_prior_pdf_url("f1040", 2025),
+            "https://www.irs.gov/pub/irs-prior/f1040--2025.pdf",
+        )
+        self.assertEqual(
+            build_irs_prior_pdf_url("i1040gi", 2025),
+            "https://www.irs.gov/pub/irs-prior/i1040gi--2025.pdf",
+        )
+
+    def test_authority_ranking_orders_irs_before_primary_law(self) -> None:
+        self.assertEqual(authority_rank_for("irs_form"), AuthorityRank.IRS_FORM)
+        self.assertEqual(
+            authority_rank_for("treasury_regulation"),
+            AuthorityRank.TREASURY_REGULATION,
+        )
+        self.assertLess(
+            authority_rank_for("irs_form"), authority_rank_for("internal_revenue_code")
+        )
+
+    def test_bootstrap_catalog_builds_tax_year_specific_urls(self) -> None:
+        catalog = bootstrap_irs_catalog(2025)
+
+        self.assertGreaterEqual(len(catalog), 5)
+        self.assertEqual(catalog[0].url, "https://www.irs.gov/pub/irs-prior/f1040--2025.pdf")
+        self.assertTrue(any(item.slug == "i1040gi" for item in catalog))
+
+
+class TaxYearCorpusTests(unittest.TestCase):
+    def test_tax_year_layout_is_deterministic(self) -> None:
+        with tempfile.TemporaryDirectory() as temp_dir:
+            corpus = TaxYearCorpus(cache_root=Path(temp_dir))
+            paths = corpus.paths_for_year(2025)
+
+            self.assertEqual(paths.year_dir, Path(temp_dir) / "tax-years" / "2025")
+            self.assertEqual(paths.irs_dir, paths.year_dir / "irs")
+            self.assertEqual(paths.manifest_path, paths.year_dir / "manifest.json")
+
+    def test_download_catalog_writes_files_and_manifest(self) -> None:
+        with tempfile.TemporaryDirectory() as temp_dir:
+            corpus = TaxYearCorpus(cache_root=Path(temp_dir))
+            catalog = [
+                SourceDescriptor(
+                    slug="f1040",
+                    title="Form 1040",
+                    source_class="irs_form",
+                    media_type="application/pdf",
+                    url=build_irs_prior_pdf_url("f1040", 2025),
+                ),
+                SourceDescriptor(
+                    slug="i1040gi",
+                    title="Instructions for Form 1040",
+                    source_class="irs_instructions",
+                    media_type="application/pdf",
+                    url=build_irs_prior_pdf_url("i1040gi", 2025),
+                ),
+            ]
+
+            def fake_fetch(url: str) -> bytes:
+                return f"downloaded:{url}".encode()
+
+            manifest = corpus.download_catalog(2025, catalog, fetcher=fake_fetch)
+
+            self.assertEqual(manifest["taxYear"], 2025)
+            self.assertEqual(manifest["sourceCount"], 2)
+            self.assertTrue(corpus.paths_for_year(2025).manifest_path.exists())
+
+            first = manifest["sources"][0]
+            self.assertEqual(first["slug"], "f1040")
+            self.assertEqual(first["authorityRank"], int(AuthorityRank.IRS_FORM))
+            self.assertTrue(Path(first["localPath"]).exists())
+
+            saved = json.loads(corpus.paths_for_year(2025).manifest_path.read_text())
+            self.assertEqual(saved["sourceCount"], 2)
+            self.assertEqual(saved["sources"][1]["slug"], "i1040gi")
+
+
+if __name__ == "__main__":
+    unittest.main()