fix: add us-cpa tax year rules and package metadata

skills/us-cpa/src/us_cpa/questions.py

@@ -32,6 +32,13 @@ TOPIC_RULES = [
 ]
 
 
+RISK_BY_CONFIDENCE = {
+    "high": "low",
+    "medium": "medium",
+    "low": "high",
+}
+
+
 def _normalize_question(question: str) -> str:
     return question.strip().lower()
 
@@ -98,6 +105,7 @@ class QuestionEngine:
                     "authorities": authorities,
                     "conclusion": {"answer": answer, "summary": summary},
                     "confidence": rule["confidence"],
+                    "riskLevel": RISK_BY_CONFIDENCE[rule["confidence"]],
                     "followUpQuestions": [],
                     "primaryLawRequired": False,
                 }
@@ -115,6 +123,7 @@ class QuestionEngine:
                 "summary": "This question needs primary-law analysis before a reliable answer can be given.",
             },
             "confidence": "low",
+            "riskLevel": "high",
             "followUpQuestions": [
                 "What facts drive the section-level issue?",
                 "Is there an existing return position or drafted treatment to review?",
@@ -125,6 +134,9 @@ class QuestionEngine:
 
 def render_analysis(analysis: dict[str, Any]) -> str:
     lines = [analysis["conclusion"]["summary"]]
+    lines.append(
+        f"Confidence: {analysis['confidence']}. Risk: {analysis['riskLevel']}."
+    )
     if analysis["factsUsed"]:
         facts = ", ".join(f"{item['field']}={item['value']}" for item in analysis["factsUsed"])
         lines.append(f"Facts used: {facts}.")
@@ -160,6 +172,8 @@ def render_memo(analysis: dict[str, Any]) -> str:
             "",
             "## Analysis",
             analysis["conclusion"]["summary"],
+            f"Confidence: {analysis['confidence']}",
+            f"Risk level: {analysis['riskLevel']}",
             "",
             "## Conclusion",
             analysis["conclusion"]["answer"],