feat: scaffold us-cpa skill

skills/us-cpa/tests/fixtures/documents/.gitkeep

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skills/us-cpa/tests/fixtures/facts/.gitkeep

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skills/us-cpa/tests/fixtures/irs/.gitkeep

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skills/us-cpa/tests/fixtures/returns/.gitkeep

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skills/us-cpa/tests/test_cli.py

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+from __future__ import annotations
+
+import json
+import os
+import subprocess
+import sys
+import unittest
+from pathlib import Path
+
+
+SKILL_DIR = Path(__file__).resolve().parents[1]
+SRC_DIR = SKILL_DIR / "src"
+
+
+class UsCpaCliSmokeTests(unittest.TestCase):
+    def test_skill_scaffold_files_exist(self) -> None:
+        self.assertTrue((SKILL_DIR / "SKILL.md").exists())
+        self.assertTrue((SKILL_DIR / "pyproject.toml").exists())
+        self.assertTrue((SKILL_DIR / "scripts" / "us-cpa").exists())
+        self.assertTrue(
+            (SKILL_DIR.parent.parent / "docs" / "us-cpa.md").exists()
+        )
+
+    def test_fixture_directories_exist(self) -> None:
+        fixtures_dir = SKILL_DIR / "tests" / "fixtures"
+        for name in ("irs", "facts", "documents", "returns"):
+            self.assertTrue((fixtures_dir / name).exists())
+
+    def run_cli(self, *args: str) -> subprocess.CompletedProcess[str]:
+        env = os.environ.copy()
+        env["PYTHONPATH"] = str(SRC_DIR)
+        return subprocess.run(
+            [sys.executable, "-m", "us_cpa.cli", *args],
+            text=True,
+            capture_output=True,
+            env=env,
+        )
+
+    def test_help_lists_all_commands(self) -> None:
+        result = self.run_cli("--help")
+
+        self.assertEqual(result.returncode, 0, result.stderr)
+        for command in (
+            "question",
+            "prepare",
+            "review",
+            "fetch-year",
+            "extract-docs",
+            "render-forms",
+            "export-efile-ready",
+        ):
+            self.assertIn(command, result.stdout)
+
+    def test_question_command_emits_json_by_default(self) -> None:
+        result = self.run_cli("question", "--question", "What is the standard deduction?")
+
+        self.assertEqual(result.returncode, 0, result.stderr)
+        payload = json.loads(result.stdout)
+        self.assertEqual(payload["command"], "question")
+        self.assertEqual(payload["format"], "json")
+        self.assertEqual(payload["question"], "What is the standard deduction?")
+
+    def test_prepare_requires_case_dir(self) -> None:
+        result = self.run_cli("prepare", "--tax-year", "2025")
+
+        self.assertNotEqual(result.returncode, 0)
+        self.assertIn("case directory", result.stderr.lower())
+
+
+if __name__ == "__main__":
+    unittest.main()