test: add us-cpa module coverage and citations
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@@ -73,6 +73,8 @@ Current bundled tax-year computation data:
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Other years fetch/source correctly, but deterministic return calculations currently stop with an explicit unsupported-year error until rate tables are added.
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Adding a new supported year is a deliberate data-table change in `tax_years.py`, not an automatic runtime discovery step. That is intentional for tax-engine correctness.
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## Interaction Model
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- `question`
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@@ -173,6 +175,8 @@ Current review rule:
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- field-filled artifacts are not automatically flagged for review
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- overlay-rendered artifacts are marked `reviewRequired: true`
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Overlay coordinates are currently a fallback heuristic and are not treated as line-perfect authoritative field maps. Overlay output must be visually reviewed before any filing/export handoff.
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## Preparation Workflow
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Current `prepare` implementation:
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