Merge pull request 'us-cpa: OpenClaw skill wrapper for U.S. federal individual tax work' (#1) from feat/us-cpa into main

Reviewed-on: #1
2026-03-15 08:48:24 +00:00
parent 59dbaf8a6c fdfc9f0996
commit 7187ba9ea3
39 changed files with 3381 additions and 0 deletions
--- a/README.md
+++ b/README.md
@@ -21,6 +21,7 @@ This repository contains practical OpenClaw skills and companion integrations. I
 | `nordvpn-client` | Install, log in to, connect, disconnect, and verify NordVPN sessions across Linux CLI and macOS NordLynx/WireGuard backends. | `skills/nordvpn-client` |
 | `portainer` | Manage Portainer stacks via API (list, start/stop/restart, update, prune images). | `skills/portainer` |
 | `searxng` | Search through a local or self-hosted SearXNG instance for web, news, images, and more. | `skills/searxng` |
+| `us-cpa` | Federal individual 1040 workflow for tax questions, case intake, preparation, review, and draft e-file-ready export. | `skills/us-cpa` |
 | `web-automation` | One-shot extraction plus broader browsing/scraping with Playwright-compatible CloakBrowser (auth flows, extraction, bot-protected sites). | `skills/web-automation` |

 ## Integrations
--- a/docs/README.md
+++ b/docs/README.md
@@ -9,6 +9,7 @@ This folder contains detailed docs for each skill in this repository.
 - [`nordvpn-client`](nordvpn-client.md) — Cross-platform NordVPN install, login, connect, disconnect, and verification with Linux CLI and macOS NordLynx/WireGuard support
 - [`portainer`](portainer.md) — Portainer stack management (list, lifecycle, updates, image pruning)
 - [`searxng`](searxng.md) — Privacy-respecting metasearch via a local or self-hosted SearXNG instance
+- [`us-cpa`](us-cpa.md) — Federal individual 1040 workflow for tax questions, case intake, preparation, review, and draft e-file-ready export
 - [`web-automation`](web-automation.md) — One-shot extraction plus Playwright-compatible CloakBrowser browser automation and scraping

 ## Integrations
--- a/docs/us-cpa.md
+++ b/docs/us-cpa.md
@@ -0,0 +1,298 @@
+# us-cpa
+
+`us-cpa` is a Python CLI plus OpenClaw skill wrapper for U.S. federal individual tax work.
+
+## Standalone package usage
+
+From `skills/us-cpa/`:
+
+```bash
+pip install -e .[dev]
+us-cpa --help
+```
+
+Without installing, the repo-local wrapper works directly:
+
+```bash
+skills/us-cpa/scripts/us-cpa --help
+```
+
+## OpenClaw installation
+
+To install the skill for OpenClaw itself, copy the repo skill into the workspace skill directory and install its Python dependencies there.
+
+1. Sync the repo copy into the workspace:
+
+```bash
+rsync -a --delete \
+  ~/.openclaw/workspace/projects/stef-openclaw-skills/skills/us-cpa/ \
+  ~/.openclaw/workspace/skills/us-cpa/
+```
+
+2. Create a workspace-local virtualenv and install the package:
+
+```bash
+cd ~/.openclaw/workspace/skills/us-cpa
+python3 -m venv .venv
+. .venv/bin/activate
+pip install -e .[dev]
+```
+
+3. Verify the installed workspace wrapper:
+
+```bash
+~/.openclaw/workspace/skills/us-cpa/scripts/us-cpa --help
+```
+
+The wrapper prefers `.venv/bin/python` inside the skill directory when present, so OpenClaw can run the workspace copy without relying on global Python packages.
+
+## Current Milestone
+
+Current implementation now includes:
+
+- deterministic cache layout under `~/.cache/us-cpa` by default
+- `fetch-year` download flow for the bootstrap IRS corpus
+- source manifest with URL, hash, authority rank, and local path traceability
+- primary-law URL building for IRC and Treasury regulation escalation
+- case-folder intake, document registration, and machine-usable fact extraction from JSON, text, and PDF inputs
+- question workflow with conversation and memo output
+- prepare workflow for the current supported multi-form 1040 package
+- review workflow with findings-first output
+- fillable-PDF first rendering with overlay fallback
+- e-file-ready draft export payload generation
+
+## CLI Surface
+
+```bash
+skills/us-cpa/scripts/us-cpa question --question "What is the standard deduction?" --tax-year 2025
+skills/us-cpa/scripts/us-cpa question --question "What is the standard deduction?" --tax-year 2025 --style memo --format markdown
+skills/us-cpa/scripts/us-cpa prepare --tax-year 2025 --case-dir ~/tax-cases/2025-jane-doe
+skills/us-cpa/scripts/us-cpa review --tax-year 2025 --case-dir ~/tax-cases/2025-jane-doe
+skills/us-cpa/scripts/us-cpa fetch-year --tax-year 2025
+skills/us-cpa/scripts/us-cpa extract-docs --tax-year 2025 --case-dir ~/tax-cases/2025-jane-doe --create-case --case-label "Jane Doe" --facts-json ./facts.json
+skills/us-cpa/scripts/us-cpa render-forms --tax-year 2025 --case-dir ~/tax-cases/2025-jane-doe
+skills/us-cpa/scripts/us-cpa export-efile-ready --tax-year 2025 --case-dir ~/tax-cases/2025-jane-doe
+```
+
+## Tax-Year Cache
+
+Default cache root:
+
+```text
+~/.cache/us-cpa
+```
+
+Override for isolated runs:
+
+```bash
+US_CPA_CACHE_DIR=/tmp/us-cpa-cache skills/us-cpa/scripts/us-cpa fetch-year --tax-year 2025
+```
+
+Current `fetch-year` bootstrap corpus for tax year `2025` is verified against live IRS `irs-prior` PDFs for:
+
+- Form 1040
+- Schedules 1, 2, 3, A, B, C, D, E, SE, and 8812
+- Forms 8949, 4562, 4797, 6251, 8606, 8863, 8889, 8959, 8960, 8995, 8995-A, 5329, 5695, and 1116
+- General Form 1040 instructions and selected schedule/form instructions
+
+Current bundled tax-year computation data:
+
+- 2024
+- 2025
+
+Other years fetch/source correctly, but deterministic return calculations currently stop with an explicit unsupported-year error until rate tables are added.
+
+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.
+
+## Interaction Model
+
+- `question`
+  - stateless by default
+  - optional case context
+- `prepare`
+  - requires a case directory
+  - if none exists, OpenClaw should ask whether to create one and where
+- `review`
+  - requires a case directory
+  - can operate on an existing or newly-created review case
+
+## Planned Case Layout
+
+```text
+<case-dir>/
+  input/
+  extracted/
+  return/
+  output/
+  reports/
+  issues/
+  sources/
+```
+
+Current implementation writes:
+
+- `case-manifest.json`
+- `extracted/facts.json`
+- `issues/open-issues.json`
+
+## Intake Flow
+
+Current `extract-docs` supports:
+
+- `--create-case`
+- `--case-label`
+- `--facts-json <path>`
+- repeated `--input-file <path>`
+
+Behavior:
+
+- creates the full case directory layout when `--create-case` is used
+- copies input documents into `input/`
+- stores normalized facts with source metadata in `extracted/facts.json`
+- extracts machine-usable facts from JSON/text/PDF documents where supported
+- appends document registry entries to `case-manifest.json`
+- stops with a structured issue and non-zero exit if a new fact conflicts with an existing stored fact
+
+## Output Contract
+
+- JSON by default
+- markdown available with `--format markdown`
+- `question` supports:
+  - `--style conversation`
+  - `--style memo`
+- `question` emits answered analysis output
+- `prepare` emits a prepared return package summary
+- `export-efile-ready` emits a draft e-file-ready payload
+- `review` emits a findings-first review result
+- `fetch-year` emits a downloaded manifest location and source count
+
+## Question Engine
+
+Current `question` implementation:
+
+- loads the cached tax-year corpus
+- searches a small IRS-first topical rule set
+- returns one canonical analysis object
+- renders that analysis as:
+  - conversational output
+  - memo output
+- marks questions outside the current topical rule set as requiring primary-law escalation
+
+Current implemented topics:
+
+- standard deduction
+- Schedule C / sole proprietorship reporting trigger
+- Schedule D / capital gains reporting trigger
+- Schedule E / rental income reporting trigger
+
+## Form Rendering
+
+Current rendering path:
+
+- official IRS PDFs from the cached tax-year corpus
+- deterministic field-fill when usable AcroForm fields are present
+- overlay rendering onto those official PDFs using `reportlab` + `pypdf` as fallback
+- artifact manifest written to `output/artifacts.json`
+
+Current rendered form support:
+
+- field-fill support for known mapped fillable forms
+- overlay generation for the current required-form set resolved by the return model
+
+Current review rule:
+
+- field-filled artifacts are not automatically flagged for review
+- overlay-rendered artifacts are marked `reviewRequired: true`
+
+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.
+
+## Preparation Workflow
+
+Current `prepare` implementation:
+
+- loads case facts from `extracted/facts.json`
+- normalizes them into the current supported federal return model
+- preserves source provenance for normalized values
+- computes the current supported 1040 package
+- resolves required forms across the current supported subset
+- writes:
+  - `return/normalized-return.json`
+  - `output/artifacts.json`
+  - `reports/prepare-summary.json`
+
+Current supported calculation inputs:
+
+- `filingStatus`
+- `spouse.fullName`
+- `dependents`
+- `wages`
+- `taxableInterest`
+- `businessIncome`
+- `capitalGainLoss`
+- `rentalIncome`
+- `federalWithholding`
+- `itemizedDeductions`
+- `hsaContribution`
+- `educationCredit`
+- `foreignTaxCredit`
+- `qualifiedBusinessIncome`
+- `traditionalIraBasis`
+- `additionalMedicareTax`
+- `netInvestmentIncomeTax`
+- `alternativeMinimumTax`
+- `additionalTaxPenalty`
+- `energyCredit`
+- `depreciationExpense`
+- `section1231GainLoss`
+
+## E-file-ready Export
+
+`export-efile-ready` writes:
+
+- `output/efile-ready.json`
+
+Current export behavior:
+
+- draft-only
+- includes required forms
+- includes refund or balance due summary
+- includes attachment manifest
+- includes unresolved issues
+
+## Review Workflow
+
+Current `review` implementation:
+
+- recomputes the return from current case facts
+- compares stored normalized return values to recomputed values
+- flags source-fact mismatches for key income fields
+- flags likely omitted income when document-extracted facts support an amount the stored return omits
+- checks whether required rendered artifacts are present
+- flags high-complexity forms for specialist follow-up
+- flags overlay-rendered artifacts as requiring human review
+- sorts findings by severity
+
+Current render modes:
+
+- `--style conversation`
+- `--style memo`
+
+## Scope Rules
+
+- U.S. federal individual returns only in v1
+- official IRS artifacts are the target output for compiled forms
+- conflicting facts must stop the workflow for user resolution
+
+## Authority Ranking
+
+Current authority classes are ranked to preserve source hierarchy:
+
+- IRS forms
+- IRS instructions
+- IRS publications
+- IRS FAQs
+- Internal Revenue Code
+- Treasury regulations
+- other primary authority
+
+Later research and review flows should consume this ranking rather than inventing their own.
--- a/skills/us-cpa/README.md
+++ b/skills/us-cpa/README.md
@@ -0,0 +1,80 @@
+# us-cpa package
+
+Standalone Python CLI package for the `us-cpa` skill.
+
+## Install
+
+From `skills/us-cpa/`:
+
+```bash
+pip install -e .[dev]
+```
+
+## OpenClaw installation
+
+Install the skill into the OpenClaw workspace copy, not only in the repo checkout.
+
+1. Sync the skill into the workspace:
+
+```bash
+rsync -a --delete \
+  ~/.openclaw/workspace/projects/stef-openclaw-skills/skills/us-cpa/ \
+  ~/.openclaw/workspace/skills/us-cpa/
+```
+
+2. Create a skill-local virtualenv in the workspace copy:
+
+```bash
+cd ~/.openclaw/workspace/skills/us-cpa
+python3 -m venv .venv
+. .venv/bin/activate
+pip install -e .[dev]
+```
+
+3. Run the workspace wrapper:
+
+```bash
+~/.openclaw/workspace/skills/us-cpa/scripts/us-cpa --help
+```
+
+The wrapper now prefers `~/.openclaw/workspace/skills/us-cpa/.venv/bin/python` when present and falls back to `python3` otherwise.
+
+## Run
+
+Installed entry point:
+
+```bash
+us-cpa --help
+```
+
+Repo-local wrapper without installation:
+
+```bash
+scripts/us-cpa --help
+```
+
+OpenClaw workspace wrapper:
+
+```bash
+~/.openclaw/workspace/skills/us-cpa/scripts/us-cpa --help
+```
+
+Module execution:
+
+```bash
+python3 -m us_cpa.cli --help
+```
+
+## Tests
+
+From `skills/us-cpa/`:
+
+```bash
+PYTHONPATH=src python3 -m unittest
+```
+
+Or with the dev extra installed:
+
+```bash
+python -m unittest
+```
--- a/skills/us-cpa/SKILL.md
+++ b/skills/us-cpa/SKILL.md
@@ -0,0 +1,72 @@
+---
+name: us-cpa
+description: Use when answering U.S. federal individual tax questions, preparing a federal Form 1040 return package, or reviewing a draft/completed federal individual return.
+---
+
+# US CPA
+
+`us-cpa` is a Python-first federal individual tax workflow skill. The CLI is the canonical engine. Use the skill to classify the request, gather missing inputs, and invoke the CLI.
+
+## Modes
+
+- `question`
+  - one-off federal tax question
+  - case folder optional
+- `prepare`
+  - new or existing return-preparation case
+  - case folder required
+- `review`
+  - new or existing return-review case
+  - case folder required
+
+## Agent Workflow
+
+1. Determine whether the request is:
+   - question-only
+   - a new preparation/review case
+   - work on an existing case
+2. If the request is `prepare` or `review` and no case folder is supplied:
+   - ask whether to create a new case
+   - ask where to store it
+3. Use the bundled CLI:
+
+```bash
+skills/us-cpa/scripts/us-cpa question --question "What is the standard deduction?" --tax-year 2025
+skills/us-cpa/scripts/us-cpa question --question "What is the standard deduction?" --tax-year 2025 --style memo --format markdown
+skills/us-cpa/scripts/us-cpa prepare --tax-year 2025 --case-dir ~/tax-cases/2025-jane-doe
+skills/us-cpa/scripts/us-cpa export-efile-ready --tax-year 2025 --case-dir ~/tax-cases/2025-jane-doe
+skills/us-cpa/scripts/us-cpa review --tax-year 2025 --case-dir ~/tax-cases/2025-jane-doe
+skills/us-cpa/scripts/us-cpa review --tax-year 2025 --case-dir ~/tax-cases/2025-jane-doe --style memo --format markdown
+skills/us-cpa/scripts/us-cpa extract-docs --tax-year 2025 --case-dir ~/tax-cases/2025-jane-doe --create-case --case-label "Jane Doe" --facts-json ./facts.json
+```
+
+When OpenClaw is using the installed workspace copy, the entrypoint is:
+
+```bash
+~/.openclaw/workspace/skills/us-cpa/scripts/us-cpa --help
+```
+
+## Rules
+
+- federal individual returns only in v1
+- IRS materials first; escalate to primary law only when needed
+- stop on conflicting facts and ask the user to resolve the issue before continuing
+- official IRS PDFs are the target compiled-form artifacts
+- deterministic field-fill is the preferred render path when the official PDF exposes usable fields
+- overlay-rendered forms are the fallback and must be flagged for human review
+
+## Output
+
+- JSON by default
+- markdown output available with `--format markdown`
+- `question` supports `--style conversation|memo`
+- `fetch-year` downloads the bootstrap IRS form/instruction corpus into `~/.cache/us-cpa` by default
+- override the cache root with `US_CPA_CACHE_DIR` when you need an isolated run or fixture generation
+- `extract-docs` creates or opens a case, registers documents, stores facts, extracts machine-usable facts from JSON/text/PDF sources where possible, and stops with a structured issue if facts conflict
+- `question` currently has explicit IRS-first answers for standard deduction, Schedule C, Schedule D, and Schedule E questions; other questions escalate to primary-law research with official IRC/regulation URLs
+- rendered form artifacts prefer fillable-field output when possible and otherwise fall back to overlay output
+- `prepare` computes the current supported federal 1040 package, preserves fact provenance in the normalized return, and writes normalized return/artifact/report files into the case directory
+- `export-efile-ready` writes a draft transmission-ready payload without transmitting anything
+- `review` recomputes the return from case facts, checks artifacts, flags source-fact mismatches and likely omissions, and returns findings-first output in conversation or memo style
+
+For operator details, limitations, and the planned case structure, see `docs/us-cpa.md`.
--- a/skills/us-cpa/pyproject.toml
+++ b/skills/us-cpa/pyproject.toml
@@ -0,0 +1,27 @@
+[build-system]
+requires = ["setuptools>=68"]
+build-backend = "setuptools.build_meta"
+
+[project]
+name = "us-cpa"
+version = "0.1.0"
+description = "US federal individual tax workflow CLI for questions, preparation, and review."
+requires-python = ">=3.9"
+dependencies = [
+  "pypdf>=5.0.0",
+  "reportlab>=4.0.0",
+]
+
+[project.optional-dependencies]
+dev = [
+  "pytest>=8.0.0",
+]
+
+[project.scripts]
+us-cpa = "us_cpa.cli:main"
+
+[tool.setuptools]
+package-dir = {"" = "src"}
+
+[tool.setuptools.packages.find]
+where = ["src"]
--- a/skills/us-cpa/scripts/us-cpa
+++ b/skills/us-cpa/scripts/us-cpa
@@ -0,0 +1,13 @@
+#!/usr/bin/env bash
+set -euo pipefail
+
+SCRIPT_DIR="$(cd "$(dirname "${BASH_SOURCE[0]}")" && pwd)"
+SKILL_DIR="$(cd "${SCRIPT_DIR}/.." && pwd)"
+PYTHON_BIN="${SKILL_DIR}/.venv/bin/python"
+export PYTHONPATH="${SKILL_DIR}/src${PYTHONPATH:+:${PYTHONPATH}}"
+
+if [[ ! -x "${PYTHON_BIN}" ]]; then
+  PYTHON_BIN="python3"
+fi
+
+exec "${PYTHON_BIN}" -m us_cpa.cli "$@"
--- a/skills/us-cpa/src/us_cpa/init.py
+++ b/skills/us-cpa/src/us_cpa/init.py
@@ -0,0 +1,2 @@
+"""us-cpa package."""
+
--- a/skills/us-cpa/src/us_cpa/cases.py
+++ b/skills/us-cpa/src/us_cpa/cases.py
@@ -0,0 +1,202 @@
+from __future__ import annotations
+
+import hashlib
+import json
+import shutil
+from dataclasses import dataclass
+from datetime import datetime, timezone
+from pathlib import Path
+from typing import Any
+
+from us_cpa.document_extractors import extract_document_facts
+
+
+CASE_SUBDIRECTORIES = (
+    "input",
+    "extracted",
+    "return",
+    "output",
+    "reports",
+    "issues",
+    "sources",
+)
+
+
+def _timestamp() -> str:
+    return datetime.now(timezone.utc).isoformat()
+
+
+def _sha256_path(path: Path) -> str:
+    digest = hashlib.sha256()
+    with path.open("rb") as handle:
+        for chunk in iter(lambda: handle.read(65536), b""):
+            digest.update(chunk)
+    return digest.hexdigest()
+
+
+class CaseConflictError(Exception):
+    def __init__(self, issue: dict[str, Any]) -> None:
+        super().__init__(issue["message"])
+        self.issue = issue
+
+
+@dataclass
+class CaseManager:
+    case_dir: Path
+
+    def __post_init__(self) -> None:
+        self.case_dir = self.case_dir.expanduser().resolve()
+
+    @property
+    def manifest_path(self) -> Path:
+        return self.case_dir / "case-manifest.json"
+
+    @property
+    def facts_path(self) -> Path:
+        return self.case_dir / "extracted" / "facts.json"
+
+    @property
+    def issues_path(self) -> Path:
+        return self.case_dir / "issues" / "open-issues.json"
+
+    def create_case(self, *, case_label: str, tax_year: int) -> dict[str, Any]:
+        self.case_dir.mkdir(parents=True, exist_ok=True)
+        for name in CASE_SUBDIRECTORIES:
+            (self.case_dir / name).mkdir(exist_ok=True)
+
+        manifest = {
+            "caseLabel": case_label,
+            "taxYear": tax_year,
+            "createdAt": _timestamp(),
+            "updatedAt": _timestamp(),
+            "status": "open",
+            "documents": [],
+        }
+        self.manifest_path.write_text(json.dumps(manifest, indent=2))
+        if not self.facts_path.exists():
+            self.facts_path.write_text(json.dumps({"facts": {}}, indent=2))
+        if not self.issues_path.exists():
+            self.issues_path.write_text(json.dumps({"issues": []}, indent=2))
+        return manifest
+
+    def load_manifest(self) -> dict[str, Any]:
+        return json.loads(self.manifest_path.read_text())
+
+    def _load_facts(self) -> dict[str, Any]:
+        return json.loads(self.facts_path.read_text())
+
+    def _write_manifest(self, manifest: dict[str, Any]) -> None:
+        manifest["updatedAt"] = _timestamp()
+        self.manifest_path.write_text(json.dumps(manifest, indent=2))
+
+    def _write_facts(self, facts: dict[str, Any]) -> None:
+        self.facts_path.write_text(json.dumps(facts, indent=2))
+
+    def _write_issue(self, issue: dict[str, Any]) -> None:
+        current = json.loads(self.issues_path.read_text())
+        current["issues"].append(issue)
+        self.issues_path.write_text(json.dumps(current, indent=2))
+
+    def _record_fact(
+        self,
+        facts_payload: dict[str, Any],
+        *,
+        field: str,
+        value: Any,
+        source_type: str,
+        source_name: str,
+        tax_year: int,
+    ) -> None:
+        existing = facts_payload["facts"].get(field)
+        if existing and existing["value"] != value:
+            issue = {
+                "status": "needs_resolution",
+                "issueType": "fact_conflict",
+                "field": field,
+                "existingValue": existing["value"],
+                "newValue": value,
+                "message": f"Conflicting values for {field}. Resolve before continuing.",
+                "createdAt": _timestamp(),
+                "taxYear": tax_year,
+            }
+            self._write_issue(issue)
+            raise CaseConflictError(issue)
+
+        captured_at = _timestamp()
+        source_entry = {
+            "sourceType": source_type,
+            "sourceName": source_name,
+            "capturedAt": captured_at,
+        }
+        if existing:
+            existing["sources"].append(source_entry)
+            return
+
+        facts_payload["facts"][field] = {
+            "value": value,
+            "sourceType": source_type,
+            "capturedAt": captured_at,
+            "sources": [source_entry],
+        }
+
+    def intake(
+        self,
+        *,
+        tax_year: int,
+        user_facts: dict[str, Any],
+        document_paths: list[Path],
+    ) -> dict[str, Any]:
+        manifest = self.load_manifest()
+        if manifest["taxYear"] != tax_year:
+            raise ValueError(
+                f"Case tax year {manifest['taxYear']} does not match requested tax year {tax_year}."
+            )
+
+        registered_documents = []
+        for source_path in document_paths:
+            source_path = source_path.expanduser().resolve()
+            destination = self.case_dir / "input" / source_path.name
+            shutil.copy2(source_path, destination)
+            document_entry = {
+                "name": source_path.name,
+                "sourcePath": str(source_path),
+                "storedPath": str(destination),
+                "sha256": _sha256_path(destination),
+                "registeredAt": _timestamp(),
+            }
+            manifest["documents"].append(document_entry)
+            registered_documents.append(document_entry)
+
+        facts_payload = self._load_facts()
+        for document_entry in registered_documents:
+            extracted = extract_document_facts(Path(document_entry["storedPath"]))
+            document_entry["extractedFacts"] = extracted
+            for field, value in extracted.items():
+                self._record_fact(
+                    facts_payload,
+                    field=field,
+                    value=value,
+                    source_type="document_extract",
+                    source_name=document_entry["name"],
+                    tax_year=tax_year,
+                )
+
+        for field, value in user_facts.items():
+            self._record_fact(
+                facts_payload,
+                field=field,
+                value=value,
+                source_type="user_statement",
+                source_name="interactive-intake",
+                tax_year=tax_year,
+            )
+
+        self._write_manifest(manifest)
+        self._write_facts(facts_payload)
+        return {
+            "status": "accepted",
+            "caseDir": str(self.case_dir),
+            "taxYear": tax_year,
+            "registeredDocuments": registered_documents,
+            "factCount": len(facts_payload["facts"]),
+        }
--- a/skills/us-cpa/src/us_cpa/cli.py
+++ b/skills/us-cpa/src/us_cpa/cli.py
@@ -0,0 +1,243 @@
+from __future__ import annotations
+
+import argparse
+import json
+import sys
+from pathlib import Path
+from typing import Any
+
+from us_cpa.cases import CaseConflictError, CaseManager
+from us_cpa.prepare import EfileExporter, PrepareEngine, render_case_forms
+from us_cpa.questions import QuestionEngine, render_analysis, render_memo
+from us_cpa.review import ReviewEngine, render_review_memo, render_review_summary
+from us_cpa.sources import TaxYearCorpus, bootstrap_irs_catalog
+
+COMMANDS = (
+    "question",
+    "prepare",
+    "review",
+    "fetch-year",
+    "extract-docs",
+    "render-forms",
+    "export-efile-ready",
+)
+
+
+def _add_common_arguments(
+    parser: argparse.ArgumentParser, *, include_tax_year: bool = True
+) -> None:
+    if include_tax_year:
+        parser.add_argument("--tax-year", type=int, default=None)
+    parser.add_argument("--case-dir", default=None)
+    parser.add_argument("--format", choices=("json", "markdown"), default="json")
+
+
+def _emit(payload: dict[str, Any], output_format: str) -> int:
+    if output_format == "markdown":
+        lines = [f"# {payload['command']}"]
+        for key, value in payload.items():
+            if key == "command":
+                continue
+            lines.append(f"- **{key}**: {value}")
+        print("\n".join(lines))
+    else:
+        print(json.dumps(payload, indent=2))
+    return 0
+
+
+def _require_case_dir(args: argparse.Namespace) -> Path:
+    if not args.case_dir:
+        raise SystemExit("A case directory is required for this command.")
+    return Path(args.case_dir).expanduser().resolve()
+
+
+def _load_json_file(path_value: str | None) -> dict[str, Any]:
+    if not path_value:
+        return {}
+    return json.loads(Path(path_value).expanduser().resolve().read_text())
+
+
+def build_parser() -> argparse.ArgumentParser:
+    parser = argparse.ArgumentParser(
+        prog="us-cpa",
+        description="US federal individual tax workflow CLI.",
+    )
+    subparsers = parser.add_subparsers(dest="command", required=True)
+
+    question = subparsers.add_parser("question", help="Answer a tax question.")
+    _add_common_arguments(question)
+    question.add_argument("--question", required=True)
+    question.add_argument("--style", choices=("conversation", "memo"), default="conversation")
+
+    prepare = subparsers.add_parser("prepare", help="Prepare a return case.")
+    _add_common_arguments(prepare)
+
+    review = subparsers.add_parser("review", help="Review a return case.")
+    _add_common_arguments(review)
+    review.add_argument("--style", choices=("conversation", "memo"), default="conversation")
+
+    fetch_year = subparsers.add_parser(
+        "fetch-year", help="Fetch tax-year forms and instructions."
+    )
+    _add_common_arguments(fetch_year, include_tax_year=False)
+    fetch_year.add_argument("--tax-year", type=int, required=True)
+
+    extract_docs = subparsers.add_parser(
+        "extract-docs", help="Extract facts from case documents."
+    )
+    _add_common_arguments(extract_docs)
+    extract_docs.add_argument("--create-case", action="store_true")
+    extract_docs.add_argument("--case-label")
+    extract_docs.add_argument("--facts-json")
+    extract_docs.add_argument("--input-file", action="append", default=[])
+
+    render_forms = subparsers.add_parser(
+        "render-forms", help="Render compiled IRS forms."
+    )
+    _add_common_arguments(render_forms)
+
+    export_efile = subparsers.add_parser(
+        "export-efile-ready", help="Export an e-file-ready payload."
+    )
+    _add_common_arguments(export_efile)
+
+    return parser
+
+
+def main(argv: list[str] | None = None) -> int:
+    parser = build_parser()
+    args = parser.parse_args(argv)
+
+    if args.command == "question":
+        corpus = TaxYearCorpus()
+        engine = QuestionEngine(corpus=corpus)
+        case_facts: dict[str, Any] = {}
+        if args.case_dir:
+            manager = CaseManager(Path(args.case_dir))
+            if manager.facts_path.exists():
+                case_facts = {
+                    key: value["value"]
+                    for key, value in json.loads(manager.facts_path.read_text())["facts"].items()
+                }
+        analysis = engine.answer(
+            question=args.question,
+            tax_year=args.tax_year,
+            case_facts=case_facts,
+        )
+        payload = {
+            "command": "question",
+            "format": args.format,
+            "style": args.style,
+            "taxYear": args.tax_year,
+            "caseDir": args.case_dir,
+            "question": args.question,
+            "status": "answered",
+            "analysis": analysis,
+        }
+        payload["rendered"] = (
+            render_memo(analysis) if args.style == "memo" else render_analysis(analysis)
+        )
+        if args.format == "markdown":
+            print(payload["rendered"])
+            return 0
+        return _emit(payload, args.format)
+
+    if args.command == "extract-docs":
+        case_dir = _require_case_dir(args)
+        manager = CaseManager(case_dir)
+        if args.create_case:
+            if not args.case_label:
+                raise SystemExit("--case-label is required when --create-case is used.")
+            manager.create_case(case_label=args.case_label, tax_year=args.tax_year)
+        elif not manager.manifest_path.exists():
+            raise SystemExit("Case manifest not found. Use --create-case for a new case.")
+
+        try:
+            result = manager.intake(
+                tax_year=args.tax_year,
+                user_facts=_load_json_file(args.facts_json),
+                document_paths=[
+                    Path(path_value).expanduser().resolve() for path_value in args.input_file
+                ],
+            )
+        except CaseConflictError as exc:
+            print(json.dumps(exc.issue, indent=2))
+            return 1
+        payload = {
+            "command": args.command,
+            "format": args.format,
+            **result,
+        }
+        return _emit(payload, args.format)
+
+    if args.command == "prepare":
+        case_dir = _require_case_dir(args)
+        payload = {
+            "command": args.command,
+            "format": args.format,
+            **PrepareEngine().prepare_case(case_dir),
+        }
+        return _emit(payload, args.format)
+
+    if args.command == "render-forms":
+        case_dir = _require_case_dir(args)
+        manager = CaseManager(case_dir)
+        manifest = manager.load_manifest()
+        normalized = json.loads((case_dir / "return" / "normalized-return.json").read_text())
+        artifacts = render_case_forms(case_dir, TaxYearCorpus(), normalized)
+        payload = {
+            "command": "render-forms",
+            "format": args.format,
+            "taxYear": manifest["taxYear"],
+            "status": "rendered",
+            **artifacts,
+        }
+        return _emit(payload, args.format)
+
+    if args.command == "export-efile-ready":
+        case_dir = _require_case_dir(args)
+        payload = {
+            "command": "export-efile-ready",
+            "format": args.format,
+            **EfileExporter().export_case(case_dir),
+        }
+        return _emit(payload, args.format)
+
+    if args.command == "review":
+        case_dir = _require_case_dir(args)
+        review_payload = ReviewEngine().review_case(case_dir)
+        payload = {
+            "command": "review",
+            "format": args.format,
+            "style": args.style,
+            **review_payload,
+        }
+        payload["rendered"] = (
+            render_review_memo(review_payload)
+            if args.style == "memo"
+            else render_review_summary(review_payload)
+        )
+        if args.format == "markdown":
+            print(payload["rendered"])
+            return 0
+        return _emit(payload, args.format)
+
+    if args.command == "fetch-year":
+        corpus = TaxYearCorpus()
+        manifest = corpus.download_catalog(args.tax_year, bootstrap_irs_catalog(args.tax_year))
+        payload = {
+            "command": "fetch-year",
+            "format": args.format,
+            "taxYear": args.tax_year,
+            "status": "downloaded",
+            "sourceCount": manifest["sourceCount"],
+            "manifestPath": corpus.paths_for_year(args.tax_year).manifest_path.as_posix(),
+        }
+        return _emit(payload, args.format)
+
+    parser.error(f"Unsupported command: {args.command}")
+    return 2
+
+
+if __name__ == "__main__":
+    sys.exit(main())
--- a/skills/us-cpa/src/us_cpa/document_extractors.py
+++ b/skills/us-cpa/src/us_cpa/document_extractors.py
@@ -0,0 +1,74 @@
+from __future__ import annotations
+
+import json
+import re
+from pathlib import Path
+from typing import Any
+
+from pypdf import PdfReader
+
+
+_NUMBER = r"(-?\d+(?:,\d{3})*(?:\.\d+)?)"
+
+
+def _parse_number(raw: str) -> float:
+    return float(raw.replace(",", ""))
+
+
+def _extract_text(path: Path) -> str:
+    suffix = path.suffix.lower()
+    if suffix in {".txt", ".md"}:
+        return path.read_text()
+    if suffix == ".pdf":
+        reader = PdfReader(str(path))
+        return "\n".join((page.extract_text() or "") for page in reader.pages)
+    return ""
+
+
+def _facts_from_text(text: str) -> dict[str, Any]:
+    extracted: dict[str, Any] = {}
+
+    if match := re.search(r"Employee:\s*(.+)", text):
+        extracted["taxpayer.fullName"] = match.group(1).strip()
+    if match := re.search(r"Recipient:\s*(.+)", text):
+        extracted.setdefault("taxpayer.fullName", match.group(1).strip())
+    if match := re.search(r"Box 1 Wages, tips, other compensation\s+" + _NUMBER, text, re.I):
+        extracted["wages"] = _parse_number(match.group(1))
+    if match := re.search(r"Box 2 Federal income tax withheld\s+" + _NUMBER, text, re.I):
+        extracted["federalWithholding"] = _parse_number(match.group(1))
+    if match := re.search(r"Box 16 State wages, tips, etc\.\s+" + _NUMBER, text, re.I):
+        extracted["stateWages"] = _parse_number(match.group(1))
+    if match := re.search(r"Box 17 State income tax\s+" + _NUMBER, text, re.I):
+        extracted["stateWithholding"] = _parse_number(match.group(1))
+    if match := re.search(r"Box 3 Social security wages\s+" + _NUMBER, text, re.I):
+        extracted["socialSecurityWages"] = _parse_number(match.group(1))
+    if match := re.search(r"Box 5 Medicare wages and tips\s+" + _NUMBER, text, re.I):
+        extracted["medicareWages"] = _parse_number(match.group(1))
+    if match := re.search(r"Box 1 Interest Income\s+" + _NUMBER, text, re.I):
+        extracted["taxableInterest"] = _parse_number(match.group(1))
+    if match := re.search(r"Box 1a Total ordinary dividends\s+" + _NUMBER, text, re.I):
+        extracted["ordinaryDividends"] = _parse_number(match.group(1))
+    if match := re.search(r"Box 1 Gross distribution\s+" + _NUMBER, text, re.I):
+        extracted["retirementDistribution"] = _parse_number(match.group(1))
+    if match := re.search(r"Box 3 Other income\s+" + _NUMBER, text, re.I):
+        extracted["otherIncome"] = _parse_number(match.group(1))
+    if match := re.search(r"Net profit(?: or loss)?\s+" + _NUMBER, text, re.I):
+        extracted["businessIncome"] = _parse_number(match.group(1))
+    if match := re.search(r"Adjusted gross income\s+" + _NUMBER, text, re.I):
+        extracted["priorYear.adjustedGrossIncome"] = _parse_number(match.group(1))
+    if match := re.search(r"Taxable income\s+" + _NUMBER, text, re.I):
+        extracted["priorYear.taxableIncome"] = _parse_number(match.group(1))
+    if match := re.search(r"Refund\s+" + _NUMBER, text, re.I):
+        extracted["priorYear.refund"] = _parse_number(match.group(1))
+
+    return extracted
+
+
+def extract_document_facts(path: Path) -> dict[str, Any]:
+    suffix = path.suffix.lower()
+    if suffix == ".json":
+        payload = json.loads(path.read_text())
+        if isinstance(payload, dict):
+            return payload
+        return {}
+    return _facts_from_text(_extract_text(path))
--- a/skills/us-cpa/src/us_cpa/prepare.py
+++ b/skills/us-cpa/src/us_cpa/prepare.py
@@ -0,0 +1,79 @@
+from __future__ import annotations
+
+import json
+from pathlib import Path
+from typing import Any
+
+from us_cpa.cases import CaseManager
+from us_cpa.renderers import render_case_forms
+from us_cpa.returns import normalize_case_facts
+from us_cpa.sources import TaxYearCorpus
+
+
+def _load_case_facts(case_dir: Path) -> dict[str, Any]:
+    facts_path = case_dir / "extracted" / "facts.json"
+    payload = json.loads(facts_path.read_text())
+    facts = {key: value["value"] for key, value in payload["facts"].items()}
+    facts["_factMetadata"] = {
+        key: {"sources": value.get("sources", [])} for key, value in payload["facts"].items()
+    }
+    return facts
+
+
+
+class PrepareEngine:
+    def __init__(self, *, corpus: TaxYearCorpus | None = None) -> None:
+        self.corpus = corpus or TaxYearCorpus()
+
+    def prepare_case(self, case_dir: Path) -> dict[str, Any]:
+        manager = CaseManager(case_dir)
+        manifest = manager.load_manifest()
+        facts = _load_case_facts(manager.case_dir)
+        normalized = normalize_case_facts(facts, manifest["taxYear"])
+        normalized_path = manager.case_dir / "return" / "normalized-return.json"
+        normalized_path.write_text(json.dumps(normalized, indent=2))
+
+        artifacts = render_case_forms(manager.case_dir, self.corpus, normalized)
+        unresolved_issues = json.loads(manager.issues_path.read_text())["issues"]
+
+        summary = {
+            "requiredForms": normalized["requiredForms"],
+            "reviewRequiredArtifacts": [
+                artifact["formCode"] for artifact in artifacts["artifacts"] if artifact["reviewRequired"]
+            ],
+            "refund": normalized["totals"]["refund"],
+            "balanceDue": normalized["totals"]["balanceDue"],
+            "unresolvedIssueCount": len(unresolved_issues),
+        }
+        result = {
+            "status": "prepared",
+            "caseDir": str(manager.case_dir),
+            "taxYear": manifest["taxYear"],
+            "normalizedReturnPath": str(normalized_path),
+            "artifactManifestPath": str(manager.case_dir / "output" / "artifacts.json"),
+            "summary": summary,
+        }
+        (manager.case_dir / "reports" / "prepare-summary.json").write_text(json.dumps(result, indent=2))
+        return result
+
+
+class EfileExporter:
+    def export_case(self, case_dir: Path) -> dict[str, Any]:
+        case_dir = Path(case_dir).expanduser().resolve()
+        normalized = json.loads((case_dir / "return" / "normalized-return.json").read_text())
+        artifacts = json.loads((case_dir / "output" / "artifacts.json").read_text())
+        issues = json.loads((case_dir / "issues" / "open-issues.json").read_text())["issues"]
+        payload = {
+            "status": "draft" if issues or any(a["reviewRequired"] for a in artifacts["artifacts"]) else "ready",
+            "taxYear": normalized["taxYear"],
+            "returnSummary": {
+                "requiredForms": normalized["requiredForms"],
+                "refund": normalized["totals"]["refund"],
+                "balanceDue": normalized["totals"]["balanceDue"],
+            },
+            "attachments": artifacts["artifacts"],
+            "unresolvedIssues": issues,
+        }
+        output_path = case_dir / "output" / "efile-ready.json"
+        output_path.write_text(json.dumps(payload, indent=2))
+        return payload
--- a/skills/us-cpa/src/us_cpa/questions.py
+++ b/skills/us-cpa/src/us_cpa/questions.py
@@ -0,0 +1,202 @@
+from __future__ import annotations
+
+import json
+from dataclasses import dataclass
+from pathlib import Path
+from typing import Any
+
+from us_cpa.sources import TaxYearCorpus, build_primary_law_authorities
+
+
+TOPIC_RULES = [
+    {
+        "issue": "standard_deduction",
+        "keywords": ("standard deduction",),
+        "authority_slugs": ("i1040gi",),
+        "answer_by_status": {
+            "single": "$15,750",
+            "married_filing_jointly": "$31,500",
+            "head_of_household": "$23,625",
+        },
+        "summary_template": "{filing_status_label} filers use a {answer} standard deduction for tax year {tax_year}.",
+        "confidence": "high",
+    },
+    {
+        "issue": "schedule_c_required",
+        "keywords": ("schedule c", "sole proprietor", "self-employment"),
+        "authority_slugs": ("f1040sc", "i1040sc"),
+        "answer": "Schedule C is generally required when a taxpayer reports sole proprietorship business income or expenses.",
+        "summary": "Business income and expenses from a sole proprietorship generally belong on Schedule C.",
+        "confidence": "medium",
+    },
+    {
+        "issue": "schedule_d_required",
+        "keywords": ("schedule d", "capital gains"),
+        "authority_slugs": ("f1040sd", "i1040sd", "f8949", "i8949"),
+        "answer": "Schedule D is generally required when a taxpayer reports capital gains or losses, often alongside Form 8949.",
+        "summary": "Capital gains and losses generally flow through Schedule D, with Form 8949 supporting detail when required.",
+        "confidence": "medium",
+    },
+    {
+        "issue": "schedule_e_required",
+        "keywords": ("schedule e", "rental income"),
+        "authority_slugs": ("f1040se", "i1040se"),
+        "answer": "Schedule E is generally required when a taxpayer reports rental real-estate income or expenses.",
+        "summary": "Rental income and expenses generally belong on Schedule E.",
+        "confidence": "medium",
+    },
+]
+
+
+RISK_BY_CONFIDENCE = {
+    "high": "low",
+    "medium": "medium",
+    "low": "high",
+}
+
+
+def _normalize_question(question: str) -> str:
+    return question.strip().lower()
+
+
+def _filing_status_label(status: str) -> str:
+    return status.replace("_", " ").title()
+
+
+@dataclass
+class QuestionEngine:
+    corpus: TaxYearCorpus
+
+    def _manifest(self, tax_year: int) -> dict[str, Any]:
+        path = self.corpus.paths_for_year(tax_year).manifest_path
+        if not path.exists():
+            raise FileNotFoundError(
+                f"Tax year {tax_year} corpus not found at {path}. Run fetch-year first."
+            )
+        return json.loads(path.read_text())
+
+    def _authorities_for(self, manifest: dict[str, Any], slugs: tuple[str, ...]) -> list[dict[str, Any]]:
+        found = []
+        sources = {item["slug"]: item for item in manifest["sources"]}
+        for slug in slugs:
+            if slug in sources:
+                source = sources[slug]
+                found.append(
+                    {
+                        "slug": source["slug"],
+                        "title": source["title"],
+                        "sourceClass": source["sourceClass"],
+                        "url": source["url"],
+                        "localPath": source["localPath"],
+                        "authorityRank": source["authorityRank"],
+                    }
+                )
+        return found
+
+    def answer(self, *, question: str, tax_year: int, case_facts: dict[str, Any]) -> dict[str, Any]:
+        manifest = self._manifest(tax_year)
+        normalized = _normalize_question(question)
+        facts_used = [{"field": key, "value": value} for key, value in sorted(case_facts.items())]
+
+        for rule in TOPIC_RULES:
+            if all(keyword in normalized for keyword in rule["keywords"]):
+                authorities = self._authorities_for(manifest, rule["authority_slugs"])
+                if rule["issue"] == "standard_deduction":
+                    filing_status = case_facts.get("filingStatus", "single")
+                    answer = rule["answer_by_status"].get(filing_status, rule["answer_by_status"]["single"])
+                    summary = rule["summary_template"].format(
+                        filing_status_label=_filing_status_label(filing_status),
+                        answer=answer,
+                        tax_year=tax_year,
+                    )
+                else:
+                    answer = rule["answer"]
+                    summary = rule["summary"]
+
+                return {
+                    "issue": rule["issue"],
+                    "taxYear": tax_year,
+                    "factsUsed": facts_used,
+                    "missingFacts": [],
+                    "authorities": authorities,
+                    "conclusion": {"answer": answer, "summary": summary},
+                    "confidence": rule["confidence"],
+                    "riskLevel": RISK_BY_CONFIDENCE[rule["confidence"]],
+                    "followUpQuestions": [],
+                    "primaryLawRequired": False,
+                }
+
+        return {
+            "issue": "requires_primary_law_escalation",
+            "taxYear": tax_year,
+            "factsUsed": facts_used,
+            "missingFacts": [
+                "Internal Revenue Code or Treasury regulation analysis is required before answering this question confidently."
+            ],
+            "authorities": build_primary_law_authorities(question),
+            "conclusion": {
+                "answer": "Insufficient IRS-form and instruction support for a confident answer.",
+                "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?",
+            ],
+            "primaryLawRequired": True,
+        }
+
+
+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}.")
+    if analysis["authorities"]:
+        titles = "; ".join(item["title"] for item in analysis["authorities"])
+        lines.append(f"Authorities: {titles}.")
+    if analysis["missingFacts"]:
+        lines.append(f"Open items: {' '.join(analysis['missingFacts'])}")
+    return " ".join(lines)
+
+
+def render_memo(analysis: dict[str, Any]) -> str:
+    lines = [
+        "# Tax Memo",
+        "",
+        f"## Issue\n{analysis['issue']}",
+        "",
+        "## Facts",
+    ]
+    if analysis["factsUsed"]:
+        for item in analysis["factsUsed"]:
+            lines.append(f"- {item['field']}: {item['value']}")
+    else:
+        lines.append("- No case-specific facts supplied.")
+    lines.extend(["", "## Authorities"])
+    if analysis["authorities"]:
+        for authority in analysis["authorities"]:
+            lines.append(f"- {authority['title']}")
+    else:
+        lines.append("- Primary-law escalation required.")
+    lines.extend(
+        [
+            "",
+            "## Analysis",
+            analysis["conclusion"]["summary"],
+            f"Confidence: {analysis['confidence']}",
+            f"Risk level: {analysis['riskLevel']}",
+            "",
+            "## Conclusion",
+            analysis["conclusion"]["answer"],
+        ]
+    )
+    if analysis["missingFacts"]:
+        lines.extend(["", "## Open Items"])
+        for item in analysis["missingFacts"]:
+            lines.append(f"- {item}")
+    return "\n".join(lines)
--- a/skills/us-cpa/src/us_cpa/renderers.py
+++ b/skills/us-cpa/src/us_cpa/renderers.py
@@ -0,0 +1,120 @@
+from __future__ import annotations
+
+import json
+from io import BytesIO
+from pathlib import Path
+from typing import Any
+
+from pypdf import PdfReader, PdfWriter
+from reportlab.pdfgen import canvas
+
+from us_cpa.sources import TaxYearCorpus
+
+
+FORM_TEMPLATES = {
+    "f1040": "f1040",
+    "f1040sb": "f1040sb",
+    "f1040sc": "f1040sc",
+    "f1040se": "f1040se",
+    "f1040s1": "f1040s1",
+}
+
+
+OVERLAY_FIELDS = {
+    "f1040": [
+        (72, 725, lambda data: f"Taxpayer: {data['taxpayer']['fullName']}"),
+        (72, 705, lambda data: f"Filing status: {data['filingStatus']}"),
+        (72, 685, lambda data: f"Wages: {data['income']['wages']:.2f}"),
+        (72, 665, lambda data: f"Taxable interest: {data['income']['taxableInterest']:.2f}"),
+        (72, 645, lambda data: f"AGI: {data['totals']['adjustedGrossIncome']:.2f}"),
+        (72, 625, lambda data: f"Standard deduction: {data['deductions']['standardDeduction']:.2f}"),
+        (72, 605, lambda data: f"Taxable income: {data['totals']['taxableIncome']:.2f}"),
+        (72, 585, lambda data: f"Total tax: {data['taxes']['totalTax']:.2f}"),
+        (72, 565, lambda data: f"Withholding: {data['payments']['federalWithholding']:.2f}"),
+        (72, 545, lambda data: f"Refund: {data['totals']['refund']:.2f}"),
+        (72, 525, lambda data: f"Balance due: {data['totals']['balanceDue']:.2f}"),
+    ],
+}
+
+
+FIELD_FILL_VALUES = {
+    "f1040": lambda data: {
+        "taxpayer_full_name": data["taxpayer"]["fullName"],
+        "filing_status": data["filingStatus"],
+        "wages": f"{data['income']['wages']:.2f}",
+        "taxable_interest": f"{data['income']['taxableInterest']:.2f}",
+    }
+}
+
+
+def _field_fill_page(template_path: Path, output_path: Path, form_code: str, normalized: dict[str, Any]) -> bool:
+    reader = PdfReader(str(template_path))
+    fields = reader.get_fields() or {}
+    values = FIELD_FILL_VALUES.get(form_code, lambda _: {})(normalized)
+    matched = {key: value for key, value in values.items() if key in fields}
+    if not matched:
+        return False
+
+    writer = PdfWriter(clone_from=str(template_path))
+    writer.update_page_form_field_values(writer.pages[0], matched, auto_regenerate=False)
+    writer.set_need_appearances_writer()
+    with output_path.open("wb") as handle:
+        writer.write(handle)
+    return True
+
+
+def _overlay_page(template_path: Path, output_path: Path, form_code: str, normalized: dict[str, Any]) -> None:
+    reader = PdfReader(str(template_path))
+    writer = PdfWriter(clone_from=str(template_path))
+
+    page = writer.pages[0]
+    width = float(page.mediabox.width)
+    height = float(page.mediabox.height)
+    buffer = BytesIO()
+    pdf = canvas.Canvas(buffer, pagesize=(width, height))
+    for x, y, getter in OVERLAY_FIELDS.get(form_code, []):
+        pdf.drawString(x, y, getter(normalized))
+    pdf.save()
+    buffer.seek(0)
+    overlay = PdfReader(buffer)
+    page.merge_page(overlay.pages[0])
+    with output_path.open("wb") as handle:
+        writer.write(handle)
+
+
+def render_case_forms(case_dir: Path, corpus: TaxYearCorpus, normalized: dict[str, Any]) -> dict[str, Any]:
+    output_dir = case_dir / "output" / "forms"
+    output_dir.mkdir(parents=True, exist_ok=True)
+    irs_dir = corpus.paths_for_year(normalized["taxYear"]).irs_dir
+
+    artifacts = []
+    for form_code in normalized["requiredForms"]:
+        template_slug = FORM_TEMPLATES.get(form_code)
+        if template_slug is None:
+            continue
+        template_path = irs_dir / f"{template_slug}.pdf"
+        output_path = output_dir / f"{form_code}.pdf"
+        render_method = "overlay"
+        review_required = True
+        if _field_fill_page(template_path, output_path, form_code, normalized):
+            render_method = "field_fill"
+            review_required = False
+        else:
+            _overlay_page(template_path, output_path, form_code, normalized)
+        artifacts.append(
+            {
+                "formCode": form_code,
+                "templatePath": str(template_path),
+                "outputPath": str(output_path),
+                "renderMethod": render_method,
+                "reviewRequired": review_required,
+            }
+        )
+
+    artifact_manifest = {
+        "taxYear": normalized["taxYear"],
+        "artifactCount": len(artifacts),
+        "artifacts": artifacts,
+    }
+    (case_dir / "output" / "artifacts.json").write_text(json.dumps(artifact_manifest, indent=2))
+    return artifact_manifest
--- a/skills/us-cpa/src/us_cpa/returns.py
+++ b/skills/us-cpa/src/us_cpa/returns.py
@@ -0,0 +1,194 @@
+from __future__ import annotations
+
+from typing import Any
+
+from us_cpa.tax_years import tax_year_rules
+
+
+def _as_float(value: Any) -> float:
+    if value in (None, ""):
+        return 0.0
+    return float(value)
+
+
+def _fact_metadata(facts: dict[str, Any]) -> dict[str, Any]:
+    return facts.get("_factMetadata", {})
+
+
+def _provenance_for(field: str, metadata: dict[str, Any]) -> dict[str, Any]:
+    entry = metadata.get(field, {})
+    return {"sources": list(entry.get("sources", []))}
+
+
+def tax_on_ordinary_income(amount: float, filing_status: str, tax_year: int) -> float:
+    taxable = max(0.0, amount)
+    brackets = tax_year_rules(tax_year)["ordinaryIncomeBrackets"][filing_status]
+    lower = 0.0
+    tax = 0.0
+    for upper, rate in brackets:
+        if taxable <= lower:
+            break
+        portion = min(taxable, upper) - lower
+        tax += portion * rate
+        lower = upper
+    return round(tax, 2)
+
+
+def resolve_required_forms(normalized: dict[str, Any]) -> list[str]:
+    forms = ["f1040"]
+    if normalized["income"]["taxableInterest"] > 1500:
+        forms.append("f1040sb")
+    if normalized["income"]["businessIncome"] != 0:
+        forms.extend(["f1040sc", "f1040sse", "f1040s1", "f8995"])
+    if normalized["income"]["capitalGainLoss"] != 0:
+        forms.extend(["f1040sd", "f8949"])
+    if normalized["income"]["rentalIncome"] != 0:
+        forms.extend(["f1040se", "f1040s1"])
+    if normalized["deductions"]["deductionType"] == "itemized":
+        forms.append("f1040sa")
+    if normalized["adjustments"]["hsaContribution"] != 0:
+        forms.append("f8889")
+    if normalized["credits"]["educationCredit"] != 0:
+        forms.append("f8863")
+    if normalized["credits"]["foreignTaxCredit"] != 0:
+        forms.append("f1116")
+    if normalized["business"]["qualifiedBusinessIncome"] != 0 and "f8995" not in forms:
+        forms.append("f8995")
+    if normalized["basis"]["traditionalIraBasis"] != 0:
+        forms.append("f8606")
+    if normalized["taxes"]["additionalMedicareTax"] != 0:
+        forms.append("f8959")
+    if normalized["taxes"]["netInvestmentIncomeTax"] != 0:
+        forms.append("f8960")
+    if normalized["taxes"]["alternativeMinimumTax"] != 0:
+        forms.append("f6251")
+    if normalized["taxes"]["additionalTaxPenalty"] != 0:
+        forms.append("f5329")
+    if normalized["credits"]["energyCredit"] != 0:
+        forms.append("f5695")
+    if normalized["depreciation"]["depreciationExpense"] != 0:
+        forms.append("f4562")
+    if normalized["assetSales"]["section1231GainLoss"] != 0:
+        forms.append("f4797")
+    return list(dict.fromkeys(forms))
+
+
+def normalize_case_facts(facts: dict[str, Any], tax_year: int) -> dict[str, Any]:
+    rules = tax_year_rules(tax_year)
+    metadata = _fact_metadata(facts)
+    filing_status = facts.get("filingStatus", "single")
+    wages = _as_float(facts.get("wages"))
+    interest = _as_float(facts.get("taxableInterest"))
+    business_income = _as_float(facts.get("businessIncome"))
+    capital_gain_loss = _as_float(facts.get("capitalGainLoss"))
+    rental_income = _as_float(facts.get("rentalIncome"))
+    withholding = _as_float(facts.get("federalWithholding"))
+    itemized_deductions = _as_float(facts.get("itemizedDeductions"))
+    hsa_contribution = _as_float(facts.get("hsaContribution"))
+    education_credit = _as_float(facts.get("educationCredit"))
+    foreign_tax_credit = _as_float(facts.get("foreignTaxCredit"))
+    qualified_business_income = _as_float(facts.get("qualifiedBusinessIncome"))
+    traditional_ira_basis = _as_float(facts.get("traditionalIraBasis"))
+    additional_medicare_tax = _as_float(facts.get("additionalMedicareTax"))
+    net_investment_income_tax = _as_float(facts.get("netInvestmentIncomeTax"))
+    alternative_minimum_tax = _as_float(facts.get("alternativeMinimumTax"))
+    additional_tax_penalty = _as_float(facts.get("additionalTaxPenalty"))
+    energy_credit = _as_float(facts.get("energyCredit"))
+    depreciation_expense = _as_float(facts.get("depreciationExpense"))
+    section1231_gain_loss = _as_float(facts.get("section1231GainLoss"))
+
+    adjusted_gross_income = wages + interest + business_income + capital_gain_loss + rental_income
+    standard_deduction = rules["standardDeduction"][filing_status]
+    deduction_type = "itemized" if itemized_deductions > standard_deduction else "standard"
+    deduction_amount = itemized_deductions if deduction_type == "itemized" else standard_deduction
+    taxable_income = max(0.0, adjusted_gross_income - deduction_amount)
+    income_tax = tax_on_ordinary_income(taxable_income, filing_status, tax_year)
+    self_employment_tax = round(max(0.0, business_income) * 0.9235 * 0.153, 2)
+    total_tax = round(
+        income_tax
+        + self_employment_tax
+        + additional_medicare_tax
+        + net_investment_income_tax
+        + alternative_minimum_tax
+        + additional_tax_penalty,
+        2,
+    )
+    total_payments = withholding
+    total_credits = round(education_credit + foreign_tax_credit + energy_credit, 2)
+    refund = round(max(0.0, total_payments + total_credits - total_tax), 2)
+    balance_due = round(max(0.0, total_tax - total_payments - total_credits), 2)
+
+    normalized = {
+        "taxYear": tax_year,
+        "taxpayer": {
+            "fullName": facts.get("taxpayer.fullName", "Unknown Taxpayer"),
+        },
+        "spouse": {
+            "fullName": facts.get("spouse.fullName", ""),
+        },
+        "dependents": list(facts.get("dependents", [])),
+        "filingStatus": filing_status,
+        "income": {
+            "wages": wages,
+            "taxableInterest": interest,
+            "businessIncome": business_income,
+            "capitalGainLoss": capital_gain_loss,
+            "rentalIncome": rental_income,
+        },
+        "adjustments": {
+            "hsaContribution": hsa_contribution,
+        },
+        "payments": {
+            "federalWithholding": withholding,
+        },
+        "deductions": {
+            "standardDeduction": standard_deduction,
+            "itemizedDeductions": itemized_deductions,
+            "deductionType": deduction_type,
+            "deductionAmount": deduction_amount,
+        },
+        "credits": {
+            "educationCredit": education_credit,
+            "foreignTaxCredit": foreign_tax_credit,
+            "energyCredit": energy_credit,
+        },
+        "taxes": {
+            "incomeTax": income_tax,
+            "selfEmploymentTax": self_employment_tax,
+            "additionalMedicareTax": additional_medicare_tax,
+            "netInvestmentIncomeTax": net_investment_income_tax,
+            "alternativeMinimumTax": alternative_minimum_tax,
+            "additionalTaxPenalty": additional_tax_penalty,
+            "totalTax": total_tax,
+        },
+        "business": {
+            "qualifiedBusinessIncome": qualified_business_income,
+        },
+        "basis": {
+            "traditionalIraBasis": traditional_ira_basis,
+        },
+        "depreciation": {
+            "depreciationExpense": depreciation_expense,
+        },
+        "assetSales": {
+            "section1231GainLoss": section1231_gain_loss,
+        },
+        "totals": {
+            "adjustedGrossIncome": round(adjusted_gross_income, 2),
+            "taxableIncome": round(taxable_income, 2),
+            "totalPayments": round(total_payments, 2),
+            "totalCredits": total_credits,
+            "refund": refund,
+            "balanceDue": balance_due,
+        },
+        "provenance": {
+            "income.wages": _provenance_for("wages", metadata),
+            "income.taxableInterest": _provenance_for("taxableInterest", metadata),
+            "income.businessIncome": _provenance_for("businessIncome", metadata),
+            "income.capitalGainLoss": _provenance_for("capitalGainLoss", metadata),
+            "income.rentalIncome": _provenance_for("rentalIncome", metadata),
+            "payments.federalWithholding": _provenance_for("federalWithholding", metadata),
+        },
+    }
+    normalized["requiredForms"] = resolve_required_forms(normalized)
+    return normalized
--- a/skills/us-cpa/src/us_cpa/review.py
+++ b/skills/us-cpa/src/us_cpa/review.py
@@ -0,0 +1,162 @@
+from __future__ import annotations
+
+import json
+from pathlib import Path
+from typing import Any
+
+from us_cpa.returns import normalize_case_facts
+from us_cpa.sources import TaxYearCorpus
+
+
+def _severity_rank(severity: str) -> int:
+    return {"high": 0, "medium": 1, "low": 2}[severity]
+
+
+class ReviewEngine:
+    def __init__(self, *, corpus: TaxYearCorpus | None = None) -> None:
+        self.corpus = corpus or TaxYearCorpus()
+
+    def review_case(self, case_dir: Path) -> dict[str, Any]:
+        case_dir = Path(case_dir).expanduser().resolve()
+        manifest = json.loads((case_dir / "case-manifest.json").read_text())
+        stored_return = json.loads((case_dir / "return" / "normalized-return.json").read_text())
+        facts_payload = json.loads((case_dir / "extracted" / "facts.json").read_text())
+        facts = {key: value["value"] for key, value in facts_payload["facts"].items()}
+        facts["_factMetadata"] = {
+            key: {"sources": value.get("sources", [])} for key, value in facts_payload["facts"].items()
+        }
+        recomputed = normalize_case_facts(facts, manifest["taxYear"])
+        artifacts_payload = json.loads((case_dir / "output" / "artifacts.json").read_text())
+
+        findings: list[dict[str, Any]] = []
+        if stored_return["totals"]["adjustedGrossIncome"] != recomputed["totals"]["adjustedGrossIncome"]:
+            findings.append(
+                {
+                    "severity": "high",
+                    "title": "Adjusted gross income mismatch",
+                    "explanation": "Stored adjusted gross income does not match the recomputed return from case facts.",
+                    "suggestedAction": f"Update AGI to {recomputed['totals']['adjustedGrossIncome']:.2f} on Form 1040 line 11.",
+                    "authorities": [
+                        {"title": "Instructions for Form 1040 and Schedules 1-3", "sourceClass": "irs_instructions"}
+                    ],
+                }
+            )
+
+        for field, label in (
+            ("wages", "wages"),
+            ("taxableInterest", "taxable interest"),
+            ("businessIncome", "business income"),
+            ("capitalGainLoss", "capital gains or losses"),
+            ("rentalIncome", "rental income"),
+        ):
+            stored_value = stored_return["income"].get(field, 0.0)
+            recomputed_value = recomputed["income"].get(field, 0.0)
+            sources = recomputed.get("provenance", {}).get(f"income.{field}", {}).get("sources", [])
+            has_document_source = any(item.get("sourceType") == "document_extract" for item in sources)
+            if stored_value != recomputed_value:
+                findings.append(
+                    {
+                        "severity": "high" if has_document_source else "medium",
+                        "title": f"Source fact mismatch for {label}",
+                        "explanation": f"Stored return reports {stored_value:.2f} for {label}, but case facts support {recomputed_value:.2f}.",
+                        "suggestedAction": f"Reconcile {label} to {recomputed_value:.2f} before treating the return as final.",
+                        "authorities": [
+                            {"title": "Case fact registry", "sourceClass": "irs_form"}
+                        ],
+                    }
+                )
+            if stored_value == 0 and recomputed_value > 0 and has_document_source:
+                findings.append(
+                    {
+                        "severity": "high",
+                        "title": f"Likely omitted {label}",
+                        "explanation": f"Document-extracted facts support {recomputed_value:.2f} of {label}, but the stored return reports none.",
+                        "suggestedAction": f"Add {label} to the return and regenerate the required forms.",
+                        "authorities": [
+                            {"title": "Case document extraction", "sourceClass": "irs_form"}
+                        ],
+                    }
+                )
+
+        rendered_forms = {artifact["formCode"] for artifact in artifacts_payload["artifacts"]}
+        for required_form in recomputed["requiredForms"]:
+            if required_form not in rendered_forms:
+                findings.append(
+                    {
+                        "severity": "high",
+                        "title": f"Missing rendered artifact for {required_form}",
+                        "explanation": "The return requires this form, but no rendered artifact is present in the artifact manifest.",
+                        "suggestedAction": f"Render and review {required_form} before treating the package as complete.",
+                        "authorities": [{"title": "Supported form manifest", "sourceClass": "irs_form"}],
+                    }
+                )
+
+        for artifact in artifacts_payload["artifacts"]:
+            if artifact.get("reviewRequired"):
+                findings.append(
+                    {
+                        "severity": "medium",
+                        "title": f"Human review required for {artifact['formCode']}",
+                        "explanation": "The form was overlay-rendered on the official IRS PDF and must be reviewed before filing.",
+                        "suggestedAction": f"Review the rendered {artifact['formCode']} artifact visually before any filing/export handoff.",
+                        "authorities": [{"title": "Artifact render policy", "sourceClass": "irs_form"}],
+                    }
+                )
+
+        required_forms_union = set(recomputed["requiredForms"]) | set(stored_return.get("requiredForms", []))
+        if any(form in required_forms_union for form in ("f6251", "f8960", "f8959", "f1116")):
+            findings.append(
+                {
+                    "severity": "medium",
+                    "title": "High-complexity tax position requires specialist follow-up",
+                    "explanation": "The return includes forms or computations that usually require deeper technical support and careful authority review.",
+                    "suggestedAction": "Review the supporting authority and computations for the high-complexity forms before treating the return as filing-ready.",
+                    "authorities": [{"title": "Required form analysis", "sourceClass": "irs_instructions"}],
+                }
+            )
+
+        findings.sort(key=lambda item: (_severity_rank(item["severity"]), item["title"]))
+        review = {
+            "status": "reviewed",
+            "taxYear": manifest["taxYear"],
+            "caseDir": str(case_dir),
+            "findingCount": len(findings),
+            "findings": findings,
+        }
+        (case_dir / "reports" / "review-report.json").write_text(json.dumps(review, indent=2))
+        return review
+
+
+def render_review_summary(review: dict[str, Any]) -> str:
+    if not review["findings"]:
+        return "No findings detected in the reviewed return package."
+    lines = ["Review findings:"]
+    for finding in review["findings"]:
+        lines.append(f"- [{finding['severity'].upper()}] {finding['title']}: {finding['explanation']}")
+    return "\n".join(lines)
+
+
+def render_review_memo(review: dict[str, Any]) -> str:
+    lines = ["# Review Memo", ""]
+    if not review["findings"]:
+        lines.append("No findings detected.")
+        return "\n".join(lines)
+    for index, finding in enumerate(review["findings"], start=1):
+        lines.extend(
+            [
+                f"## Finding {index}: {finding['title']}",
+                f"Severity: {finding['severity']}",
+                "",
+                "### Explanation",
+                finding["explanation"],
+                "",
+                "### Suggested correction",
+                finding["suggestedAction"],
+                "",
+                "### Authorities",
+            ]
+        )
+        for authority in finding["authorities"]:
+            lines.append(f"- {authority['title']}")
+        lines.append("")
+    return "\n".join(lines).rstrip()
--- a/skills/us-cpa/src/us_cpa/sources.py
+++ b/skills/us-cpa/src/us_cpa/sources.py
@@ -0,0 +1,238 @@
+from __future__ import annotations
+
+import hashlib
+import json
+import os
+import re
+from dataclasses import dataclass
+from datetime import datetime, timezone
+from enum import IntEnum
+from pathlib import Path
+from typing import Callable
+from urllib.request import urlopen
+
+
+class AuthorityRank(IntEnum):
+    IRS_FORM = 10
+    IRS_INSTRUCTIONS = 20
+    IRS_PUBLICATION = 30
+    IRS_FAQ = 40
+    INTERNAL_REVENUE_CODE = 100
+    TREASURY_REGULATION = 110
+    OTHER_PRIMARY_AUTHORITY = 120
+
+
+AUTHORITY_RANKS: dict[str, AuthorityRank] = {
+    "irs_form": AuthorityRank.IRS_FORM,
+    "irs_instructions": AuthorityRank.IRS_INSTRUCTIONS,
+    "irs_publication": AuthorityRank.IRS_PUBLICATION,
+    "irs_faq": AuthorityRank.IRS_FAQ,
+    "internal_revenue_code": AuthorityRank.INTERNAL_REVENUE_CODE,
+    "treasury_regulation": AuthorityRank.TREASURY_REGULATION,
+    "other_primary_authority": AuthorityRank.OTHER_PRIMARY_AUTHORITY,
+}
+
+
+def authority_rank_for(source_class: str) -> AuthorityRank:
+    return AUTHORITY_RANKS[source_class]
+
+
+@dataclass(frozen=True)
+class SourceDescriptor:
+    slug: str
+    title: str
+    source_class: str
+    media_type: str
+    url: str
+
+
+@dataclass(frozen=True)
+class TaxYearPaths:
+    year_dir: Path
+    irs_dir: Path
+    manifest_path: Path
+
+
+def default_cache_root() -> Path:
+    override = os.getenv("US_CPA_CACHE_DIR")
+    if override:
+        return Path(override).expanduser().resolve()
+    return (Path.home() / ".cache" / "us-cpa").resolve()
+
+
+def build_irs_prior_pdf_url(slug: str, tax_year: int) -> str:
+    return f"https://www.irs.gov/pub/irs-prior/{slug}--{tax_year}.pdf"
+
+
+def build_primary_law_authorities(question: str) -> list[dict[str, str | int]]:
+    authorities: list[dict[str, str | int]] = []
+    normalized = question.lower()
+
+    for match in re.finditer(r"(?:section|sec\.)\s+(\d+[a-z0-9-]*)", normalized):
+        section = match.group(1)
+        authorities.append(
+            {
+                "slug": f"irc-{section}",
+                "title": f"Internal Revenue Code section {section}",
+                "sourceClass": "internal_revenue_code",
+                "url": f"https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section{section}&num=0&edition=prelim",
+                "authorityRank": int(AuthorityRank.INTERNAL_REVENUE_CODE),
+            }
+        )
+
+    for match in re.finditer(r"(?:treas(?:ury)?\.?\s+reg(?:ulation)?\.?\s*)([\d.]+-\d+)", normalized):
+        section = match.group(1)
+        authorities.append(
+            {
+                "slug": f"reg-{section}",
+                "title": f"Treasury Regulation {section}",
+                "sourceClass": "treasury_regulation",
+                "url": f"https://www.ecfr.gov/current/title-26/section-{section}",
+                "authorityRank": int(AuthorityRank.TREASURY_REGULATION),
+            }
+        )
+
+    return authorities
+
+
+def bootstrap_irs_catalog(tax_year: int) -> list[SourceDescriptor]:
+    entries = [
+        ("f1040", "Form 1040", "irs_form"),
+        ("f1040s1", "Schedule 1 (Form 1040)", "irs_form"),
+        ("f1040s2", "Schedule 2 (Form 1040)", "irs_form"),
+        ("f1040s3", "Schedule 3 (Form 1040)", "irs_form"),
+        ("f1040sa", "Schedule A (Form 1040)", "irs_form"),
+        ("f1040sb", "Schedule B (Form 1040)", "irs_form"),
+        ("f1040sc", "Schedule C (Form 1040)", "irs_form"),
+        ("f1040sd", "Schedule D (Form 1040)", "irs_form"),
+        ("f1040se", "Schedule E (Form 1040)", "irs_form"),
+        ("f1040sse", "Schedule SE (Form 1040)", "irs_form"),
+        ("f1040s8", "Schedule 8812 (Form 1040)", "irs_form"),
+        ("f8949", "Form 8949", "irs_form"),
+        ("f4562", "Form 4562", "irs_form"),
+        ("f4797", "Form 4797", "irs_form"),
+        ("f6251", "Form 6251", "irs_form"),
+        ("f8606", "Form 8606", "irs_form"),
+        ("f8863", "Form 8863", "irs_form"),
+        ("f8889", "Form 8889", "irs_form"),
+        ("f8959", "Form 8959", "irs_form"),
+        ("f8960", "Form 8960", "irs_form"),
+        ("f8995", "Form 8995", "irs_form"),
+        ("f8995a", "Form 8995-A", "irs_form"),
+        ("f5329", "Form 5329", "irs_form"),
+        ("f5695", "Form 5695", "irs_form"),
+        ("f1116", "Form 1116", "irs_form"),
+        ("i1040gi", "Instructions for Form 1040 and Schedules 1-3", "irs_instructions"),
+        ("i1040sca", "Instructions for Schedule A", "irs_instructions"),
+        ("i1040sc", "Instructions for Schedule C", "irs_instructions"),
+        ("i1040sd", "Instructions for Schedule D", "irs_instructions"),
+        ("i1040se", "Instructions for Schedule E (Form 1040)", "irs_instructions"),
+        ("i1040sse", "Instructions for Schedule SE", "irs_instructions"),
+        ("i1040s8", "Instructions for Schedule 8812 (Form 1040)", "irs_instructions"),
+        ("i8949", "Instructions for Form 8949", "irs_instructions"),
+        ("i4562", "Instructions for Form 4562", "irs_instructions"),
+        ("i4797", "Instructions for Form 4797", "irs_instructions"),
+        ("i6251", "Instructions for Form 6251", "irs_instructions"),
+        ("i8606", "Instructions for Form 8606", "irs_instructions"),
+        ("i8863", "Instructions for Form 8863", "irs_instructions"),
+        ("i8889", "Instructions for Form 8889", "irs_instructions"),
+        ("i8959", "Instructions for Form 8959", "irs_instructions"),
+        ("i8960", "Instructions for Form 8960", "irs_instructions"),
+        ("i8995", "Instructions for Form 8995", "irs_instructions"),
+        ("i8995a", "Instructions for Form 8995-A", "irs_instructions"),
+        ("i5329", "Instructions for Form 5329", "irs_instructions"),
+        ("i5695", "Instructions for Form 5695", "irs_instructions"),
+        ("i1116", "Instructions for Form 1116", "irs_instructions"),
+    ]
+    return [
+        SourceDescriptor(
+            slug=slug,
+            title=title,
+            source_class=source_class,
+            media_type="application/pdf",
+            url=build_irs_prior_pdf_url(slug, tax_year),
+        )
+        for slug, title, source_class in entries
+    ]
+
+
+def _sha256_bytes(payload: bytes) -> str:
+    return hashlib.sha256(payload).hexdigest()
+
+
+def _http_fetch(url: str) -> bytes:
+    with urlopen(url) as response:
+        return response.read()
+
+
+class TaxYearCorpus:
+    def __init__(self, cache_root: Path | None = None) -> None:
+        self.cache_root = cache_root or default_cache_root()
+
+    def paths_for_year(self, tax_year: int) -> TaxYearPaths:
+        year_dir = self.cache_root / "tax-years" / str(tax_year)
+        return TaxYearPaths(
+            year_dir=year_dir,
+            irs_dir=year_dir / "irs",
+            manifest_path=year_dir / "manifest.json",
+        )
+
+    def download_catalog(
+        self,
+        tax_year: int,
+        catalog: list[SourceDescriptor],
+        *,
+        fetcher: Callable[[str], bytes] = _http_fetch,
+    ) -> dict:
+        paths = self.paths_for_year(tax_year)
+        paths.irs_dir.mkdir(parents=True, exist_ok=True)
+
+        fetched_at = datetime.now(timezone.utc).isoformat()
+        sources: list[dict] = []
+        for descriptor in catalog:
+            payload = fetcher(descriptor.url)
+            destination = paths.irs_dir / f"{descriptor.slug}.pdf"
+            destination.write_bytes(payload)
+            sources.append(
+                {
+                    "slug": descriptor.slug,
+                    "title": descriptor.title,
+                    "sourceClass": descriptor.source_class,
+                    "mediaType": descriptor.media_type,
+                    "url": descriptor.url,
+                    "localPath": str(destination),
+                    "sha256": _sha256_bytes(payload),
+                    "fetchedAt": fetched_at,
+                    "authorityRank": int(authority_rank_for(descriptor.source_class)),
+                }
+            )
+
+        manifest = {
+            "taxYear": tax_year,
+            "fetchedAt": fetched_at,
+            "cacheRoot": str(self.cache_root),
+            "sourceCount": len(sources),
+            "sources": sources,
+            "indexes": self.index_manifest(sources),
+            "primaryLawHooks": [
+                {
+                    "sourceClass": "internal_revenue_code",
+                    "authorityRank": int(AuthorityRank.INTERNAL_REVENUE_CODE),
+                },
+                {
+                    "sourceClass": "treasury_regulation",
+                    "authorityRank": int(AuthorityRank.TREASURY_REGULATION),
+                },
+            ],
+        }
+        paths.manifest_path.write_text(json.dumps(manifest, indent=2))
+        return manifest
+
+    @staticmethod
+    def index_manifest(sources: list[dict]) -> dict[str, dict[str, list[str]]]:
+        by_class: dict[str, list[str]] = {}
+        by_slug: dict[str, list[str]] = {}
+        for source in sources:
+            by_class.setdefault(source["sourceClass"], []).append(source["slug"])
+            by_slug.setdefault(source["slug"], []).append(source["localPath"])
+        return {"bySourceClass": by_class, "bySlug": by_slug}
--- a/skills/us-cpa/src/us_cpa/tax_years.py
+++ b/skills/us-cpa/src/us_cpa/tax_years.py
@@ -0,0 +1,101 @@
+from __future__ import annotations
+
+from typing import Any
+
+
+TAX_YEAR_DATA: dict[int, dict[str, Any]] = {
+    2024: {
+        "standardDeduction": {
+            "single": 14600.0,
+            "married_filing_jointly": 29200.0,
+            "head_of_household": 21900.0,
+        },
+        "ordinaryIncomeBrackets": {
+            "single": [
+                (11600.0, 0.10),
+                (47150.0, 0.12),
+                (100525.0, 0.22),
+                (191950.0, 0.24),
+                (243725.0, 0.32),
+                (609350.0, 0.35),
+                (float("inf"), 0.37),
+            ],
+            "married_filing_jointly": [
+                (23200.0, 0.10),
+                (94300.0, 0.12),
+                (201050.0, 0.22),
+                (383900.0, 0.24),
+                (487450.0, 0.32),
+                (731200.0, 0.35),
+                (float("inf"), 0.37),
+            ],
+            "head_of_household": [
+                (16550.0, 0.10),
+                (63100.0, 0.12),
+                (100500.0, 0.22),
+                (191950.0, 0.24),
+                (243700.0, 0.32),
+                (609350.0, 0.35),
+                (float("inf"), 0.37),
+            ],
+        },
+        "sourceCitations": {
+            "standardDeduction": "IRS Rev. Proc. 2023-34, section 3.01; 2024 Form 1040 instructions.",
+            "ordinaryIncomeBrackets": "IRS Rev. Proc. 2023-34, section 3.01; 2024 Form 1040 instructions.",
+        },
+    },
+    2025: {
+        "standardDeduction": {
+            "single": 15750.0,
+            "married_filing_jointly": 31500.0,
+            "head_of_household": 23625.0,
+        },
+        "ordinaryIncomeBrackets": {
+            "single": [
+                (11925.0, 0.10),
+                (48475.0, 0.12),
+                (103350.0, 0.22),
+                (197300.0, 0.24),
+                (250525.0, 0.32),
+                (626350.0, 0.35),
+                (float("inf"), 0.37),
+            ],
+            "married_filing_jointly": [
+                (23850.0, 0.10),
+                (96950.0, 0.12),
+                (206700.0, 0.22),
+                (394600.0, 0.24),
+                (501050.0, 0.32),
+                (751600.0, 0.35),
+                (float("inf"), 0.37),
+            ],
+            "head_of_household": [
+                (17000.0, 0.10),
+                (64850.0, 0.12),
+                (103350.0, 0.22),
+                (197300.0, 0.24),
+                (250500.0, 0.32),
+                (626350.0, 0.35),
+                (float("inf"), 0.37),
+            ],
+        },
+        "sourceCitations": {
+            "standardDeduction": "IRS Rev. Proc. 2024-40, section 3.01; 2025 Form 1040 instructions.",
+            "ordinaryIncomeBrackets": "IRS Rev. Proc. 2024-40, section 3.01; 2025 Form 1040 instructions.",
+        },
+    },
+}
+
+
+def supported_tax_years() -> list[int]:
+    return sorted(TAX_YEAR_DATA)
+
+
+def tax_year_rules(tax_year: int) -> dict[str, Any]:
+    try:
+        return TAX_YEAR_DATA[tax_year]
+    except KeyError as exc:
+        years = ", ".join(str(year) for year in supported_tax_years())
+        raise ValueError(
+            f"Unsupported tax year {tax_year}. Supported tax years: {years}."
+        ) from exc
--- a/skills/us-cpa/tests/fixtures/documents/.gitkeep
+++ b/skills/us-cpa/tests/fixtures/documents/.gitkeep
@@ -0,0 +1 @@
+
--- a/skills/us-cpa/tests/fixtures/documents/interest-1099.txt
+++ b/skills/us-cpa/tests/fixtures/documents/interest-1099.txt
@@ -0,0 +1,3 @@
+Form 1099-INT
+Recipient: Jane Doe
+Box 1 Interest Income 1750
--- a/skills/us-cpa/tests/fixtures/documents/simple-w2.txt
+++ b/skills/us-cpa/tests/fixtures/documents/simple-w2.txt
@@ -0,0 +1,4 @@
+Form W-2 Wage and Tax Statement
+Employee: Jane Doe
+Box 1 Wages, tips, other compensation 50000
+Box 2 Federal income tax withheld 6000
--- a/skills/us-cpa/tests/fixtures/facts/.gitkeep
+++ b/skills/us-cpa/tests/fixtures/facts/.gitkeep
@@ -0,0 +1 @@
+
--- a/skills/us-cpa/tests/fixtures/facts/overlay-case-2025.json
+++ b/skills/us-cpa/tests/fixtures/facts/overlay-case-2025.json
@@ -0,0 +1,6 @@
+{
+  "taxpayer.fullName": "Olivia Overlay",
+  "filingStatus": "single",
+  "wages": 42000,
+  "federalWithholding": 5000
+}
--- a/skills/us-cpa/tests/fixtures/facts/review-mismatch-2025.json
+++ b/skills/us-cpa/tests/fixtures/facts/review-mismatch-2025.json
@@ -0,0 +1,8 @@
+{
+  "taxpayer.fullName": "Jane Doe",
+  "filingStatus": "single",
+  "wages": 50000,
+  "taxableInterest": 100,
+  "federalWithholding": 6000,
+  "expectedIssue": "agi_mismatch"
+}
--- a/skills/us-cpa/tests/fixtures/facts/schedule-c-2025.json
+++ b/skills/us-cpa/tests/fixtures/facts/schedule-c-2025.json
@@ -0,0 +1,6 @@
+{
+  "taxpayer.fullName": "Jamie Owner",
+  "filingStatus": "single",
+  "businessIncome": 12000,
+  "federalWithholding": 0
+}
--- a/skills/us-cpa/tests/fixtures/facts/simple-w2-interest-2025.json
+++ b/skills/us-cpa/tests/fixtures/facts/simple-w2-interest-2025.json
@@ -0,0 +1,7 @@
+{
+  "taxpayer.fullName": "Jane Doe",
+  "filingStatus": "single",
+  "wages": 50000,
+  "taxableInterest": 100,
+  "federalWithholding": 6000
+}
--- a/skills/us-cpa/tests/fixtures/irs/.gitkeep
+++ b/skills/us-cpa/tests/fixtures/irs/.gitkeep
@@ -0,0 +1 @@
+
--- a/skills/us-cpa/tests/fixtures/returns/.gitkeep
+++ b/skills/us-cpa/tests/fixtures/returns/.gitkeep
@@ -0,0 +1 @@
+
--- a/skills/us-cpa/tests/fixtures/returns/simple-w2-interest-2025-normalized.json
+++ b/skills/us-cpa/tests/fixtures/returns/simple-w2-interest-2025-normalized.json
@@ -0,0 +1,16 @@
+{
+  "taxYear": 2025,
+  "filingStatus": "single",
+  "requiredForms": ["f1040", "f1040sb"],
+  "income": {
+    "wages": 50000.0,
+    "taxableInterest": 1750.0,
+    "businessIncome": 0.0,
+    "capitalGainLoss": 0.0,
+    "rentalIncome": 0.0
+  },
+  "totals": {
+    "adjustedGrossIncome": 51750.0,
+    "taxableIncome": 36000.0
+  }
+}
--- a/skills/us-cpa/tests/test_cases.py
+++ b/skills/us-cpa/tests/test_cases.py
@@ -0,0 +1,113 @@
+from __future__ import annotations
+
+import json
+import tempfile
+import unittest
+from pathlib import Path
+
+from us_cpa.cases import CaseConflictError, CaseManager
+
+
+class CaseManagerTests(unittest.TestCase):
+    def test_create_case_builds_expected_layout(self) -> None:
+        with tempfile.TemporaryDirectory() as temp_dir:
+            case_dir = Path(temp_dir) / "2025-jane-doe"
+            manager = CaseManager(case_dir)
+
+            manifest = manager.create_case(case_label="Jane Doe", tax_year=2025)
+
+            self.assertEqual(manifest["caseLabel"], "Jane Doe")
+            self.assertEqual(manifest["taxYear"], 2025)
+            for name in (
+                "input",
+                "extracted",
+                "return",
+                "output",
+                "reports",
+                "issues",
+                "sources",
+            ):
+                self.assertTrue((case_dir / name).is_dir())
+            self.assertTrue((case_dir / "case-manifest.json").exists())
+
+    def test_intake_registers_documents_and_user_facts(self) -> None:
+        with tempfile.TemporaryDirectory() as temp_dir:
+            root = Path(temp_dir)
+            case_dir = root / "2025-jane-doe"
+            document = root / "w2.txt"
+            document.write_text("sample w2")
+            manager = CaseManager(case_dir)
+            manager.create_case(case_label="Jane Doe", tax_year=2025)
+
+            result = manager.intake(
+                tax_year=2025,
+                user_facts={"filingStatus": "single", "taxpayer.ssnLast4": "1234"},
+                document_paths=[document],
+            )
+
+            self.assertEqual(result["status"], "accepted")
+            self.assertEqual(len(result["registeredDocuments"]), 1)
+            self.assertTrue((case_dir / "input" / "w2.txt").exists())
+            facts = json.loads((case_dir / "extracted" / "facts.json").read_text())
+            self.assertEqual(facts["facts"]["filingStatus"]["value"], "single")
+
+    def test_intake_extracts_machine_usable_facts_from_text_documents(self) -> None:
+        with tempfile.TemporaryDirectory() as temp_dir:
+            root = Path(temp_dir)
+            case_dir = root / "2025-jane-doe"
+            w2 = root / "w2.txt"
+            w2.write_text(
+                "Form W-2 Wage and Tax Statement\n"
+                "Employee: Jane Doe\n"
+                "Box 1 Wages, tips, other compensation 50000\n"
+                "Box 2 Federal income tax withheld 6000\n"
+            )
+            interest = root / "1099-int.txt"
+            interest.write_text(
+                "Form 1099-INT\n"
+                "Recipient: Jane Doe\n"
+                "Box 1 Interest Income 1750\n"
+            )
+            manager = CaseManager(case_dir)
+            manager.create_case(case_label="Jane Doe", tax_year=2025)
+
+            result = manager.intake(
+                tax_year=2025,
+                user_facts={"filingStatus": "single"},
+                document_paths=[w2, interest],
+            )
+
+            self.assertEqual(result["status"], "accepted")
+            facts = json.loads((case_dir / "extracted" / "facts.json").read_text())
+            self.assertEqual(facts["facts"]["wages"]["value"], 50000.0)
+            self.assertEqual(facts["facts"]["federalWithholding"]["value"], 6000.0)
+            self.assertEqual(facts["facts"]["taxableInterest"]["value"], 1750.0)
+            self.assertEqual(facts["facts"]["wages"]["sources"][0]["sourceType"], "document_extract")
+
+    def test_conflicting_facts_raise_structured_issue(self) -> None:
+        with tempfile.TemporaryDirectory() as temp_dir:
+            case_dir = Path(temp_dir) / "2025-jane-doe"
+            manager = CaseManager(case_dir)
+            manager.create_case(case_label="Jane Doe", tax_year=2025)
+            manager.intake(
+                tax_year=2025,
+                user_facts={"filingStatus": "single"},
+                document_paths=[],
+            )
+
+            with self.assertRaises(CaseConflictError) as context:
+                manager.intake(
+                    tax_year=2025,
+                    user_facts={"filingStatus": "married_filing_jointly"},
+                    document_paths=[],
+                )
+
+            issue = context.exception.issue
+            self.assertEqual(issue["status"], "needs_resolution")
+            self.assertEqual(issue["issueType"], "fact_conflict")
+            self.assertEqual(issue["field"], "filingStatus")
+            self.assertTrue((case_dir / "issues" / "open-issues.json").exists())
+
+
+if __name__ == "__main__":
+    unittest.main()
--- a/skills/us-cpa/tests/test_cli.py
+++ b/skills/us-cpa/tests/test_cli.py
@@ -0,0 +1,392 @@
+from __future__ import annotations
+
+import json
+import os
+import subprocess
+import sys
+import tempfile
+import unittest
+from pathlib import Path
+
+
+SKILL_DIR = Path(__file__).resolve().parents[1]
+SRC_DIR = SKILL_DIR / "src"
+
+
+def _pyproject_text() -> str:
+    return (SKILL_DIR / "pyproject.toml").read_text()
+
+
+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 / "README.md").exists())
+        self.assertTrue((SKILL_DIR / "scripts" / "us-cpa").exists())
+        self.assertTrue(
+            (SKILL_DIR.parent.parent / "docs" / "us-cpa.md").exists()
+        )
+
+    def test_pyproject_declares_runtime_and_dev_dependencies(self) -> None:
+        pyproject = _pyproject_text()
+        self.assertIn('"pypdf>=', pyproject)
+        self.assertIn('"reportlab>=', pyproject)
+        self.assertIn("[project.optional-dependencies]", pyproject)
+        self.assertIn('"pytest>=', pyproject)
+
+    def test_readme_documents_install_and_script_usage(self) -> None:
+        readme = (SKILL_DIR / "README.md").read_text()
+        self.assertIn("pip install -e .[dev]", readme)
+        self.assertIn("scripts/us-cpa", readme)
+        self.assertIn("python -m unittest", readme)
+
+    def test_docs_explain_openclaw_installation_flow(self) -> None:
+        readme = (SKILL_DIR / "README.md").read_text()
+        operator_doc = (SKILL_DIR.parent.parent / "docs" / "us-cpa.md").read_text()
+        skill_doc = (SKILL_DIR / "SKILL.md").read_text()
+
+        self.assertIn("OpenClaw installation", readme)
+        self.assertIn("~/.openclaw/workspace/skills/us-cpa", readme)
+        self.assertIn(".venv/bin/python", readme)
+        self.assertNotIn("/Users/stefano/", readme)
+        self.assertIn("OpenClaw installation", operator_doc)
+        self.assertIn("rsync -a --delete", operator_doc)
+        self.assertIn("~/", operator_doc)
+        self.assertNotIn("/Users/stefano/", operator_doc)
+        self.assertIn("~/.openclaw/workspace/skills/us-cpa/scripts/us-cpa", skill_doc)
+
+    def test_wrapper_prefers_local_virtualenv_python(self) -> None:
+        wrapper = (SKILL_DIR / "scripts" / "us-cpa").read_text()
+        self.assertIn('.venv/bin/python', wrapper)
+        self.assertIn('PYTHON_BIN', wrapper)
+
+    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:
+        with tempfile.TemporaryDirectory() as temp_dir:
+            env = os.environ.copy()
+            env["PYTHONPATH"] = str(SRC_DIR)
+            env["US_CPA_CACHE_DIR"] = temp_dir
+            subprocess.run(
+                [sys.executable, "-m", "us_cpa.cli", "fetch-year", "--tax-year", "2025"],
+                text=True,
+                capture_output=True,
+                env=env,
+                check=True,
+            )
+            result = subprocess.run(
+                [
+                    sys.executable,
+                    "-m",
+                    "us_cpa.cli",
+                    "question",
+                    "--tax-year",
+                    "2025",
+                    "--question",
+                    "What is the standard deduction?",
+                ],
+                text=True,
+                capture_output=True,
+                env=env,
+            )
+
+        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?")
+        self.assertEqual(payload["status"], "answered")
+        self.assertIn("analysis", payload)
+
+    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())
+
+    def test_extract_docs_can_create_case_and_register_facts(self) -> None:
+        with tempfile.TemporaryDirectory() as temp_dir:
+            case_dir = Path(temp_dir) / "2025-jane-doe"
+            facts_path = Path(temp_dir) / "facts.json"
+            facts_path.write_text(json.dumps({"filingStatus": "single"}))
+
+            result = self.run_cli(
+                "extract-docs",
+                "--tax-year",
+                "2025",
+                "--case-dir",
+                str(case_dir),
+                "--create-case",
+                "--case-label",
+                "Jane Doe",
+                "--facts-json",
+                str(facts_path),
+            )
+
+            self.assertEqual(result.returncode, 0, result.stderr)
+            payload = json.loads(result.stdout)
+            self.assertEqual(payload["status"], "accepted")
+            self.assertEqual(payload["factCount"], 1)
+            self.assertTrue((case_dir / "case-manifest.json").exists())
+
+    def test_extract_docs_stops_on_conflicts(self) -> None:
+        with tempfile.TemporaryDirectory() as temp_dir:
+            case_dir = Path(temp_dir) / "2025-jane-doe"
+            first_facts = Path(temp_dir) / "facts-1.json"
+            second_facts = Path(temp_dir) / "facts-2.json"
+            first_facts.write_text(json.dumps({"filingStatus": "single"}))
+            second_facts.write_text(json.dumps({"filingStatus": "married_filing_jointly"}))
+
+            first = self.run_cli(
+                "extract-docs",
+                "--tax-year",
+                "2025",
+                "--case-dir",
+                str(case_dir),
+                "--create-case",
+                "--case-label",
+                "Jane Doe",
+                "--facts-json",
+                str(first_facts),
+            )
+            self.assertEqual(first.returncode, 0, first.stderr)
+
+            second = self.run_cli(
+                "extract-docs",
+                "--tax-year",
+                "2025",
+                "--case-dir",
+                str(case_dir),
+                "--facts-json",
+                str(second_facts),
+            )
+            self.assertNotEqual(second.returncode, 0)
+            payload = json.loads(second.stdout)
+            self.assertEqual(payload["status"], "needs_resolution")
+            self.assertEqual(payload["issueType"], "fact_conflict")
+
+    def test_question_markdown_memo_mode_renders_tax_memo(self) -> None:
+        with tempfile.TemporaryDirectory() as temp_dir:
+            env = os.environ.copy()
+            env["PYTHONPATH"] = str(SRC_DIR)
+            env["US_CPA_CACHE_DIR"] = temp_dir
+            subprocess.run(
+                [sys.executable, "-m", "us_cpa.cli", "fetch-year", "--tax-year", "2025"],
+                text=True,
+                capture_output=True,
+                env=env,
+                check=True,
+            )
+            result = subprocess.run(
+                [
+                    sys.executable,
+                    "-m",
+                    "us_cpa.cli",
+                    "question",
+                    "--tax-year",
+                    "2025",
+                    "--format",
+                    "markdown",
+                    "--style",
+                    "memo",
+                    "--question",
+                    "What is the standard deduction?",
+                ],
+                text=True,
+                capture_output=True,
+                env=env,
+            )
+
+            self.assertEqual(result.returncode, 0, result.stderr)
+            self.assertIn("# Tax Memo", result.stdout)
+            self.assertIn("## Conclusion", result.stdout)
+
+    def test_prepare_command_generates_return_package(self) -> None:
+        with tempfile.TemporaryDirectory() as temp_dir:
+            env = os.environ.copy()
+            env["PYTHONPATH"] = str(SRC_DIR)
+            env["US_CPA_CACHE_DIR"] = str(Path(temp_dir) / "cache")
+            subprocess.run(
+                [sys.executable, "-m", "us_cpa.cli", "fetch-year", "--tax-year", "2025"],
+                text=True,
+                capture_output=True,
+                env=env,
+                check=True,
+            )
+
+            case_dir = Path(temp_dir) / "2025-jane-doe"
+            facts_path = Path(temp_dir) / "facts.json"
+            facts_path.write_text(
+                json.dumps(
+                    {
+                        "taxpayer.fullName": "Jane Doe",
+                        "filingStatus": "single",
+                        "wages": 50000,
+                        "taxableInterest": 100,
+                        "federalWithholding": 6000,
+                    }
+                )
+            )
+            subprocess.run(
+                [
+                    sys.executable,
+                    "-m",
+                    "us_cpa.cli",
+                    "extract-docs",
+                    "--tax-year",
+                    "2025",
+                    "--case-dir",
+                    str(case_dir),
+                    "--create-case",
+                    "--case-label",
+                    "Jane Doe",
+                    "--facts-json",
+                    str(facts_path),
+                ],
+                text=True,
+                capture_output=True,
+                env=env,
+                check=True,
+            )
+
+            result = subprocess.run(
+                [
+                    sys.executable,
+                    "-m",
+                    "us_cpa.cli",
+                    "prepare",
+                    "--tax-year",
+                    "2025",
+                    "--case-dir",
+                    str(case_dir),
+                ],
+                text=True,
+                capture_output=True,
+                env=env,
+            )
+
+            self.assertEqual(result.returncode, 0, result.stderr)
+            payload = json.loads(result.stdout)
+            self.assertEqual(payload["status"], "prepared")
+            self.assertEqual(payload["summary"]["requiredForms"], ["f1040"])
+            self.assertTrue((case_dir / "output" / "artifacts.json").exists())
+
+    def test_review_command_returns_findings(self) -> None:
+        with tempfile.TemporaryDirectory() as temp_dir:
+            env = os.environ.copy()
+            env["PYTHONPATH"] = str(SRC_DIR)
+            env["US_CPA_CACHE_DIR"] = str(Path(temp_dir) / "cache")
+            subprocess.run(
+                [sys.executable, "-m", "us_cpa.cli", "fetch-year", "--tax-year", "2025"],
+                text=True,
+                capture_output=True,
+                env=env,
+                check=True,
+            )
+            case_dir = Path(temp_dir) / "2025-jane-doe"
+            facts_path = Path(temp_dir) / "facts.json"
+            facts_path.write_text(
+                json.dumps(
+                    {
+                        "taxpayer.fullName": "Jane Doe",
+                        "filingStatus": "single",
+                        "wages": 50000,
+                        "taxableInterest": 100,
+                        "federalWithholding": 6000,
+                    }
+                )
+            )
+            subprocess.run(
+                [
+                    sys.executable,
+                    "-m",
+                    "us_cpa.cli",
+                    "extract-docs",
+                    "--tax-year",
+                    "2025",
+                    "--case-dir",
+                    str(case_dir),
+                    "--create-case",
+                    "--case-label",
+                    "Jane Doe",
+                    "--facts-json",
+                    str(facts_path),
+                ],
+                text=True,
+                capture_output=True,
+                env=env,
+                check=True,
+            )
+            subprocess.run(
+                [
+                    sys.executable,
+                    "-m",
+                    "us_cpa.cli",
+                    "prepare",
+                    "--tax-year",
+                    "2025",
+                    "--case-dir",
+                    str(case_dir),
+                ],
+                text=True,
+                capture_output=True,
+                env=env,
+                check=True,
+            )
+            normalized_path = case_dir / "return" / "normalized-return.json"
+            normalized = json.loads(normalized_path.read_text())
+            normalized["totals"]["adjustedGrossIncome"] = 99999.0
+            normalized_path.write_text(json.dumps(normalized, indent=2))
+
+            result = subprocess.run(
+                [
+                    sys.executable,
+                    "-m",
+                    "us_cpa.cli",
+                    "review",
+                    "--tax-year",
+                    "2025",
+                    "--case-dir",
+                    str(case_dir),
+                ],
+                text=True,
+                capture_output=True,
+                env=env,
+            )
+
+            self.assertEqual(result.returncode, 0, result.stderr)
+            payload = json.loads(result.stdout)
+            self.assertEqual(payload["status"], "reviewed")
+            self.assertEqual(payload["findingCount"], 2)
+
+
+if __name__ == "__main__":
+    unittest.main()
--- a/skills/us-cpa/tests/test_document_extractors.py
+++ b/skills/us-cpa/tests/test_document_extractors.py
@@ -0,0 +1,66 @@
+from __future__ import annotations
+
+import tempfile
+import unittest
+from pathlib import Path
+
+from us_cpa.document_extractors import extract_document_facts
+
+
+class DocumentExtractorTests(unittest.TestCase):
+    def test_extracts_common_w2_fields(self) -> None:
+        with tempfile.TemporaryDirectory() as temp_dir:
+            path = Path(temp_dir) / "w2.txt"
+            path.write_text(
+                "Form W-2 Wage and Tax Statement\n"
+                "Employee: Jane Doe\n"
+                "Box 1 Wages, tips, other compensation 50000\n"
+                "Box 2 Federal income tax withheld 6000\n"
+                "Box 16 State wages, tips, etc. 50000\n"
+                "Box 17 State income tax 1200\n"
+                "Box 3 Social security wages 50000\n"
+                "Box 5 Medicare wages and tips 50000\n"
+            )
+
+            extracted = extract_document_facts(path)
+
+            self.assertEqual(extracted["taxpayer.fullName"], "Jane Doe")
+            self.assertEqual(extracted["wages"], 50000.0)
+            self.assertEqual(extracted["federalWithholding"], 6000.0)
+            self.assertEqual(extracted["stateWages"], 50000.0)
+            self.assertEqual(extracted["stateWithholding"], 1200.0)
+            self.assertEqual(extracted["socialSecurityWages"], 50000.0)
+            self.assertEqual(extracted["medicareWages"], 50000.0)
+
+    def test_extracts_common_1099_patterns(self) -> None:
+        with tempfile.TemporaryDirectory() as temp_dir:
+            div_path = Path(temp_dir) / "1099-div.txt"
+            div_path.write_text("Form 1099-DIV\nRecipient: Jane Doe\nBox 1a Total ordinary dividends 250\n")
+            ret_path = Path(temp_dir) / "1099-r.txt"
+            ret_path.write_text("Form 1099-R\nRecipient: Jane Doe\nBox 1 Gross distribution 10000\n")
+            misc_path = Path(temp_dir) / "1099-misc.txt"
+            misc_path.write_text("Form 1099-MISC\nRecipient: Jane Doe\nBox 3 Other income 900\n")
+
+            self.assertEqual(extract_document_facts(div_path)["ordinaryDividends"], 250.0)
+            self.assertEqual(extract_document_facts(ret_path)["retirementDistribution"], 10000.0)
+            self.assertEqual(extract_document_facts(misc_path)["otherIncome"], 900.0)
+
+    def test_extracts_prior_year_return_summary_values(self) -> None:
+        with tempfile.TemporaryDirectory() as temp_dir:
+            path = Path(temp_dir) / "prior-return.txt"
+            path.write_text(
+                "2024 Form 1040 Summary\n"
+                "Adjusted gross income 72100\n"
+                "Taxable income 49800\n"
+                "Refund 2100\n"
+            )
+
+            extracted = extract_document_facts(path)
+
+            self.assertEqual(extracted["priorYear.adjustedGrossIncome"], 72100.0)
+            self.assertEqual(extracted["priorYear.taxableIncome"], 49800.0)
+            self.assertEqual(extracted["priorYear.refund"], 2100.0)
+
+
+if __name__ == "__main__":
+    unittest.main()
--- a/skills/us-cpa/tests/test_prepare.py
+++ b/skills/us-cpa/tests/test_prepare.py
@@ -0,0 +1,75 @@
+from __future__ import annotations
+
+import json
+import tempfile
+import unittest
+from io import BytesIO
+from pathlib import Path
+
+from reportlab.pdfgen import canvas
+
+from us_cpa.cases import CaseManager
+from us_cpa.prepare import EfileExporter, PrepareEngine
+from us_cpa.sources import TaxYearCorpus, bootstrap_irs_catalog
+
+
+class PrepareEngineTests(unittest.TestCase):
+    def build_case(self, temp_dir: str) -> tuple[CaseManager, TaxYearCorpus]:
+        case_dir = Path(temp_dir) / "2025-jane-doe"
+        manager = CaseManager(case_dir)
+        manager.create_case(case_label="Jane Doe", tax_year=2025)
+        manager.intake(
+            tax_year=2025,
+            user_facts={
+                "taxpayer.fullName": "Jane Doe",
+                "filingStatus": "single",
+                "wages": 50000,
+                "taxableInterest": 100,
+                "federalWithholding": 6000,
+            },
+            document_paths=[],
+        )
+
+        corpus = TaxYearCorpus(cache_root=Path(temp_dir) / "cache")
+
+        def fake_fetch(url: str) -> bytes:
+            buffer = BytesIO()
+            pdf = canvas.Canvas(buffer)
+            pdf.drawString(72, 720, f"Template for {url}")
+            pdf.save()
+            return buffer.getvalue()
+
+        corpus.download_catalog(2025, bootstrap_irs_catalog(2025), fetcher=fake_fetch)
+        return manager, corpus
+
+    def test_prepare_creates_normalized_return_and_artifacts(self) -> None:
+        with tempfile.TemporaryDirectory() as temp_dir:
+            manager, corpus = self.build_case(temp_dir)
+            engine = PrepareEngine(corpus=corpus)
+
+            result = engine.prepare_case(manager.case_dir)
+
+            self.assertEqual(result["status"], "prepared")
+            self.assertEqual(result["summary"]["requiredForms"], ["f1040"])
+            self.assertEqual(result["summary"]["reviewRequiredArtifacts"], ["f1040"])
+            self.assertTrue((manager.case_dir / "return" / "normalized-return.json").exists())
+            self.assertTrue((manager.case_dir / "output" / "artifacts.json").exists())
+            normalized = json.loads((manager.case_dir / "return" / "normalized-return.json").read_text())
+            self.assertEqual(normalized["totals"]["adjustedGrossIncome"], 50100.0)
+            self.assertEqual(normalized["totals"]["taxableIncome"], 34350.0)
+
+    def test_exporter_writes_efile_ready_payload(self) -> None:
+        with tempfile.TemporaryDirectory() as temp_dir:
+            manager, corpus = self.build_case(temp_dir)
+            engine = PrepareEngine(corpus=corpus)
+            engine.prepare_case(manager.case_dir)
+
+            export = EfileExporter().export_case(manager.case_dir)
+
+            self.assertEqual(export["status"], "draft")
+            self.assertTrue((manager.case_dir / "output" / "efile-ready.json").exists())
+            self.assertEqual(export["returnSummary"]["requiredForms"], ["f1040"])
+
+
+if __name__ == "__main__":
+    unittest.main()
--- a/skills/us-cpa/tests/test_questions.py
+++ b/skills/us-cpa/tests/test_questions.py
@@ -0,0 +1,108 @@
+from __future__ import annotations
+
+import json
+import tempfile
+import unittest
+from pathlib import Path
+
+from us_cpa.questions import QuestionEngine, render_analysis, render_memo
+from us_cpa.sources import TaxYearCorpus, bootstrap_irs_catalog
+
+
+class QuestionEngineTests(unittest.TestCase):
+    def build_engine(self, temp_dir: str) -> QuestionEngine:
+        corpus = TaxYearCorpus(cache_root=Path(temp_dir))
+
+        def fake_fetch(url: str) -> bytes:
+            return f"source for {url}".encode()
+
+        corpus.download_catalog(2025, bootstrap_irs_catalog(2025), fetcher=fake_fetch)
+        return QuestionEngine(corpus=corpus)
+
+    def test_standard_deduction_question_returns_structured_analysis(self) -> None:
+        with tempfile.TemporaryDirectory() as temp_dir:
+            engine = self.build_engine(temp_dir)
+
+            analysis = engine.answer(
+                question="What is the standard deduction for single filers?",
+                tax_year=2025,
+                case_facts={"filingStatus": "single"},
+            )
+
+            self.assertEqual(analysis["issue"], "standard_deduction")
+            self.assertEqual(analysis["taxYear"], 2025)
+            self.assertEqual(analysis["conclusion"]["answer"], "$15,750")
+            self.assertEqual(analysis["confidence"], "high")
+            self.assertEqual(analysis["riskLevel"], "low")
+            self.assertTrue(analysis["authorities"])
+            self.assertEqual(analysis["authorities"][0]["sourceClass"], "irs_instructions")
+
+    def test_complex_question_flags_primary_law_escalation(self) -> None:
+        with tempfile.TemporaryDirectory() as temp_dir:
+            engine = self.build_engine(temp_dir)
+
+            analysis = engine.answer(
+                question="Does section 469 passive activity loss limitation apply here?",
+                tax_year=2025,
+                case_facts={},
+            )
+
+            self.assertEqual(analysis["confidence"], "low")
+            self.assertEqual(analysis["riskLevel"], "high")
+            self.assertTrue(analysis["primaryLawRequired"])
+            self.assertIn("Internal Revenue Code", analysis["missingFacts"][0])
+            self.assertTrue(any(item["sourceClass"] == "internal_revenue_code" for item in analysis["authorities"]))
+
+    def test_capital_gains_question_returns_schedule_d_guidance(self) -> None:
+        with tempfile.TemporaryDirectory() as temp_dir:
+            engine = self.build_engine(temp_dir)
+
+            analysis = engine.answer(
+                question="Do I need Schedule D for capital gains?",
+                tax_year=2025,
+                case_facts={"capitalGainLoss": 400},
+            )
+
+            self.assertEqual(analysis["issue"], "schedule_d_required")
+            self.assertEqual(analysis["confidence"], "medium")
+            self.assertFalse(analysis["primaryLawRequired"])
+            self.assertTrue(any(item["slug"] == "f1040sd" for item in analysis["authorities"]))
+
+    def test_schedule_e_question_returns_rental_guidance(self) -> None:
+        with tempfile.TemporaryDirectory() as temp_dir:
+            engine = self.build_engine(temp_dir)
+
+            analysis = engine.answer(
+                question="Do I need Schedule E for rental income?",
+                tax_year=2025,
+                case_facts={"rentalIncome": 1200},
+            )
+
+            self.assertEqual(analysis["issue"], "schedule_e_required")
+            self.assertFalse(analysis["primaryLawRequired"])
+            self.assertTrue(any(item["slug"] == "f1040se" for item in analysis["authorities"]))
+
+    def test_renderers_produce_conversation_and_memo(self) -> None:
+        analysis = {
+            "issue": "standard_deduction",
+            "taxYear": 2025,
+            "factsUsed": [{"field": "filingStatus", "value": "single"}],
+            "missingFacts": [],
+            "authorities": [{"title": "Instructions for Form 1040 and Schedules 1-3"}],
+            "conclusion": {"answer": "$15,750", "summary": "Single filers use a $15,750 standard deduction for tax year 2025."},
+            "confidence": "high",
+            "riskLevel": "low",
+            "followUpQuestions": [],
+            "primaryLawRequired": False,
+        }
+
+        conversation = render_analysis(analysis)
+        memo = render_memo(analysis)
+
+        self.assertIn("$15,750", conversation)
+        self.assertIn("Issue", memo)
+        self.assertIn("Authorities", memo)
+
+
+if __name__ == "__main__":
+    unittest.main()
--- a/skills/us-cpa/tests/test_renderers.py
+++ b/skills/us-cpa/tests/test_renderers.py
@@ -0,0 +1,100 @@
+from __future__ import annotations
+
+import json
+import tempfile
+import unittest
+from io import BytesIO
+from pathlib import Path
+
+from reportlab.pdfgen import canvas
+
+from us_cpa.renderers import render_case_forms
+from us_cpa.sources import TaxYearCorpus
+
+
+class RendererTests(unittest.TestCase):
+    def test_render_case_forms_prefers_fillable_pdf_fields_when_available(self) -> None:
+        with tempfile.TemporaryDirectory() as temp_dir:
+            case_dir = Path(temp_dir) / "case"
+            (case_dir / "output").mkdir(parents=True)
+            corpus = TaxYearCorpus(cache_root=Path(temp_dir) / "cache")
+            irs_dir = corpus.paths_for_year(2025).irs_dir
+            irs_dir.mkdir(parents=True, exist_ok=True)
+
+            buffer = BytesIO()
+            pdf = canvas.Canvas(buffer)
+            form = pdf.acroForm
+            pdf.drawString(72, 720, "Name")
+            form.textfield(name="taxpayer_full_name", x=120, y=710, width=200, height=20)
+            pdf.drawString(72, 680, "Wages")
+            form.textfield(name="wages", x=120, y=670, width=200, height=20)
+            pdf.save()
+            (irs_dir / "f1040.pdf").write_bytes(buffer.getvalue())
+
+            normalized = {
+                "taxYear": 2025,
+                "requiredForms": ["f1040"],
+                "taxpayer": {"fullName": "Jane Doe"},
+                "filingStatus": "single",
+                "income": {"wages": 50000.0, "taxableInterest": 100.0, "businessIncome": 0.0, "capitalGainLoss": 0.0, "rentalIncome": 0.0},
+                "deductions": {"standardDeduction": 15750.0, "deductionType": "standard", "deductionAmount": 15750.0},
+                "adjustments": {"hsaContribution": 0.0},
+                "credits": {"educationCredit": 0.0, "foreignTaxCredit": 0.0, "energyCredit": 0.0},
+                "taxes": {"totalTax": 3883.5, "additionalMedicareTax": 0.0, "netInvestmentIncomeTax": 0.0, "alternativeMinimumTax": 0.0, "additionalTaxPenalty": 0.0},
+                "payments": {"federalWithholding": 6000.0},
+                "business": {"qualifiedBusinessIncome": 0.0},
+                "basis": {"traditionalIraBasis": 0.0},
+                "depreciation": {"depreciationExpense": 0.0},
+                "assetSales": {"section1231GainLoss": 0.0},
+                "totals": {"adjustedGrossIncome": 50100.0, "taxableIncome": 34350.0, "refund": 2116.5, "balanceDue": 0.0},
+            }
+
+            artifacts = render_case_forms(case_dir, corpus, normalized)
+
+            self.assertEqual(artifacts["artifacts"][0]["renderMethod"], "field_fill")
+            self.assertFalse(artifacts["artifacts"][0]["reviewRequired"])
+
+    def test_render_case_forms_writes_overlay_artifacts_and_flags_review(self) -> None:
+        with tempfile.TemporaryDirectory() as temp_dir:
+            case_dir = Path(temp_dir) / "case"
+            (case_dir / "output").mkdir(parents=True)
+            corpus = TaxYearCorpus(cache_root=Path(temp_dir) / "cache")
+            irs_dir = corpus.paths_for_year(2025).irs_dir
+            irs_dir.mkdir(parents=True, exist_ok=True)
+
+            buffer = BytesIO()
+            pdf = canvas.Canvas(buffer)
+            pdf.drawString(72, 720, "Template")
+            pdf.save()
+            (irs_dir / "f1040.pdf").write_bytes(buffer.getvalue())
+
+            normalized = {
+                "taxYear": 2025,
+                "requiredForms": ["f1040"],
+                "taxpayer": {"fullName": "Jane Doe"},
+                "filingStatus": "single",
+                "income": {"wages": 50000.0, "taxableInterest": 100.0, "businessIncome": 0.0, "capitalGainLoss": 0.0, "rentalIncome": 0.0},
+                "deductions": {"standardDeduction": 15750.0, "deductionType": "standard", "deductionAmount": 15750.0},
+                "adjustments": {"hsaContribution": 0.0},
+                "credits": {"educationCredit": 0.0, "foreignTaxCredit": 0.0, "energyCredit": 0.0},
+                "taxes": {"totalTax": 3883.5, "additionalMedicareTax": 0.0, "netInvestmentIncomeTax": 0.0, "alternativeMinimumTax": 0.0, "additionalTaxPenalty": 0.0},
+                "payments": {"federalWithholding": 6000.0},
+                "business": {"qualifiedBusinessIncome": 0.0},
+                "basis": {"traditionalIraBasis": 0.0},
+                "depreciation": {"depreciationExpense": 0.0},
+                "assetSales": {"section1231GainLoss": 0.0},
+                "totals": {"adjustedGrossIncome": 50100.0, "taxableIncome": 34350.0, "refund": 2116.5, "balanceDue": 0.0},
+            }
+
+            artifacts = render_case_forms(case_dir, corpus, normalized)
+
+            self.assertEqual(artifacts["artifactCount"], 1)
+            self.assertEqual(artifacts["artifacts"][0]["renderMethod"], "overlay")
+            self.assertTrue(artifacts["artifacts"][0]["reviewRequired"])
+            self.assertTrue((case_dir / "output" / "forms" / "f1040.pdf").exists())
+            manifest = json.loads((case_dir / "output" / "artifacts.json").read_text())
+            self.assertEqual(manifest["artifacts"][0]["formCode"], "f1040")
+
+
+if __name__ == "__main__":
+    unittest.main()
--- a/skills/us-cpa/tests/test_returns.py
+++ b/skills/us-cpa/tests/test_returns.py
@@ -0,0 +1,102 @@
+from __future__ import annotations
+
+import unittest
+
+from us_cpa.returns import normalize_case_facts, resolve_required_forms, tax_on_ordinary_income
+
+
+class ReturnModelTests(unittest.TestCase):
+    def test_normalize_case_facts_computes_basic_1040_totals(self) -> None:
+        normalized = normalize_case_facts(
+            {
+                "taxpayer.fullName": "Jane Doe",
+                "filingStatus": "single",
+                "wages": 50000,
+                "taxableInterest": 100,
+                "federalWithholding": 6000,
+            },
+            2025,
+        )
+
+        self.assertEqual(normalized["requiredForms"], ["f1040"])
+        self.assertEqual(normalized["deductions"]["standardDeduction"], 15750.0)
+        self.assertEqual(normalized["totals"]["adjustedGrossIncome"], 50100.0)
+        self.assertEqual(normalized["totals"]["taxableIncome"], 34350.0)
+        self.assertEqual(normalized["totals"]["refund"], 2116.5)
+
+    def test_resolve_required_forms_adds_business_and_interest_forms(self) -> None:
+        normalized = normalize_case_facts(
+            {
+                "filingStatus": "single",
+                "wages": 0,
+                "taxableInterest": 2000,
+                "businessIncome": 12000,
+            },
+            2025,
+        )
+
+        self.assertEqual(
+            resolve_required_forms(normalized),
+            ["f1040", "f1040sb", "f1040sc", "f1040sse", "f1040s1", "f8995"],
+        )
+
+    def test_tax_bracket_calculation_uses_2025_single_rates(self) -> None:
+        self.assertEqual(tax_on_ordinary_income(34350.0, "single", 2025), 3883.5)
+
+    def test_tax_bracket_calculation_uses_selected_tax_year(self) -> None:
+        self.assertEqual(tax_on_ordinary_income(33650.0, "single", 2024), 3806.0)
+
+    def test_normalize_case_facts_rejects_unsupported_tax_year(self) -> None:
+        with self.assertRaisesRegex(ValueError, "Unsupported tax year"):
+            normalize_case_facts({"filingStatus": "single"}, 2023)
+
+    def test_normalize_case_facts_preserves_provenance_and_expands_form_resolution(self) -> None:
+        normalized = normalize_case_facts(
+            {
+                "taxpayer.fullName": "Jane Doe",
+                "spouse.fullName": "John Doe",
+                "dependents": [{"fullName": "Kid Doe", "ssnLast4": "4321"}],
+                "filingStatus": "married_filing_jointly",
+                "wages": 50000,
+                "taxableInterest": 2001,
+                "capitalGainLoss": 400,
+                "rentalIncome": 1200,
+                "itemizedDeductions": 40000,
+                "hsaContribution": 1000,
+                "educationCredit": 500,
+                "foreignTaxCredit": 250,
+                "qualifiedBusinessIncome": 12000,
+                "traditionalIraBasis": 6000,
+                "additionalMedicareTax": 100,
+                "netInvestmentIncomeTax": 200,
+                "alternativeMinimumTax": 300,
+                "additionalTaxPenalty": 50,
+                "energyCredit": 600,
+                "_factMetadata": {
+                    "wages": {"sources": [{"sourceType": "document_extract", "documentName": "w2.txt"}]},
+                },
+            },
+            2025,
+        )
+
+        self.assertEqual(normalized["spouse"]["fullName"], "John Doe")
+        self.assertEqual(normalized["dependents"][0]["fullName"], "Kid Doe")
+        self.assertEqual(normalized["provenance"]["income.wages"]["sources"][0]["documentName"], "w2.txt")
+        self.assertIn("f1040sa", normalized["requiredForms"])
+        self.assertIn("f1040sd", normalized["requiredForms"])
+        self.assertIn("f8949", normalized["requiredForms"])
+        self.assertIn("f1040se", normalized["requiredForms"])
+        self.assertIn("f8889", normalized["requiredForms"])
+        self.assertIn("f8863", normalized["requiredForms"])
+        self.assertIn("f1116", normalized["requiredForms"])
+        self.assertIn("f8995", normalized["requiredForms"])
+        self.assertIn("f8606", normalized["requiredForms"])
+        self.assertIn("f8959", normalized["requiredForms"])
+        self.assertIn("f8960", normalized["requiredForms"])
+        self.assertIn("f6251", normalized["requiredForms"])
+        self.assertIn("f5329", normalized["requiredForms"])
+        self.assertIn("f5695", normalized["requiredForms"])
+
+
+if __name__ == "__main__":
+    unittest.main()
--- a/skills/us-cpa/tests/test_review.py
+++ b/skills/us-cpa/tests/test_review.py
@@ -0,0 +1,128 @@
+from __future__ import annotations
+
+import json
+import tempfile
+import unittest
+from io import BytesIO
+from pathlib import Path
+
+from reportlab.pdfgen import canvas
+
+from us_cpa.cases import CaseManager
+from us_cpa.prepare import PrepareEngine
+from us_cpa.review import ReviewEngine, render_review_memo, render_review_summary
+from us_cpa.sources import TaxYearCorpus, bootstrap_irs_catalog
+
+
+class ReviewEngineTests(unittest.TestCase):
+    def build_prepared_case(self, temp_dir: str) -> tuple[Path, TaxYearCorpus]:
+        case_dir = Path(temp_dir) / "2025-jane-doe"
+        manager = CaseManager(case_dir)
+        manager.create_case(case_label="Jane Doe", tax_year=2025)
+        manager.intake(
+            tax_year=2025,
+            user_facts={
+                "taxpayer.fullName": "Jane Doe",
+                "filingStatus": "single",
+                "wages": 50000,
+                "taxableInterest": 100,
+                "federalWithholding": 6000,
+            },
+            document_paths=[],
+        )
+        corpus = TaxYearCorpus(cache_root=Path(temp_dir) / "cache")
+
+        def fake_fetch(url: str) -> bytes:
+            buffer = BytesIO()
+            pdf = canvas.Canvas(buffer)
+            pdf.drawString(72, 720, f"Template for {url}")
+            pdf.save()
+            return buffer.getvalue()
+
+        corpus.download_catalog(2025, bootstrap_irs_catalog(2025), fetcher=fake_fetch)
+        PrepareEngine(corpus=corpus).prepare_case(case_dir)
+        return case_dir, corpus
+
+    def test_review_detects_mismatched_return_and_missing_artifacts(self) -> None:
+        with tempfile.TemporaryDirectory() as temp_dir:
+            case_dir, corpus = self.build_prepared_case(temp_dir)
+            normalized_path = case_dir / "return" / "normalized-return.json"
+            normalized = json.loads(normalized_path.read_text())
+            normalized["totals"]["adjustedGrossIncome"] = 99999.0
+            normalized_path.write_text(json.dumps(normalized, indent=2))
+
+            artifacts_path = case_dir / "output" / "artifacts.json"
+            artifacts = json.loads(artifacts_path.read_text())
+            artifacts["artifacts"] = []
+            artifacts["artifactCount"] = 0
+            artifacts_path.write_text(json.dumps(artifacts, indent=2))
+
+            review = ReviewEngine(corpus=corpus).review_case(case_dir)
+
+            self.assertEqual(review["status"], "reviewed")
+            self.assertEqual(review["findings"][0]["severity"], "high")
+            self.assertIn("adjusted gross income", review["findings"][0]["title"].lower())
+            self.assertTrue(any("missing rendered artifact" in item["title"].lower() for item in review["findings"]))
+
+    def test_review_detects_reporting_omissions_from_source_facts(self) -> None:
+        with tempfile.TemporaryDirectory() as temp_dir:
+            case_dir, corpus = self.build_prepared_case(temp_dir)
+            normalized_path = case_dir / "return" / "normalized-return.json"
+            normalized = json.loads(normalized_path.read_text())
+            normalized["income"]["taxableInterest"] = 0.0
+            normalized["totals"]["adjustedGrossIncome"] = 50000.0
+            normalized_path.write_text(json.dumps(normalized, indent=2))
+
+            facts_path = case_dir / "extracted" / "facts.json"
+            facts_payload = json.loads(facts_path.read_text())
+            facts_payload["facts"]["taxableInterest"] = {
+                "value": 1750.0,
+                "sources": [{"sourceType": "document_extract", "sourceName": "1099-int.txt"}],
+            }
+            facts_path.write_text(json.dumps(facts_payload, indent=2))
+
+            review = ReviewEngine(corpus=corpus).review_case(case_dir)
+
+            self.assertTrue(
+                any("likely omitted taxable interest" in item["title"].lower() for item in review["findings"])
+            )
+
+    def test_review_flags_high_complexity_positions_for_specialist_follow_up(self) -> None:
+        with tempfile.TemporaryDirectory() as temp_dir:
+            case_dir, corpus = self.build_prepared_case(temp_dir)
+            normalized_path = case_dir / "return" / "normalized-return.json"
+            normalized = json.loads(normalized_path.read_text())
+            normalized["requiredForms"].append("f6251")
+            normalized["taxes"]["alternativeMinimumTax"] = 300.0
+            normalized_path.write_text(json.dumps(normalized, indent=2))
+
+            review = ReviewEngine(corpus=corpus).review_case(case_dir)
+
+            self.assertTrue(
+                any("high-complexity tax position" in item["title"].lower() for item in review["findings"])
+            )
+
+    def test_review_renderers_produce_summary_and_memo(self) -> None:
+        review = {
+            "status": "reviewed",
+            "findings": [
+                {
+                    "severity": "high",
+                    "title": "Adjusted gross income mismatch",
+                    "explanation": "Stored AGI does not match recomputed AGI.",
+                    "suggestedAction": "Update Form 1040 line 11.",
+                    "authorities": [{"title": "Instructions for Form 1040 and Schedules 1-3"}],
+                }
+            ],
+        }
+
+        summary = render_review_summary(review)
+        memo = render_review_memo(review)
+
+        self.assertIn("Adjusted gross income mismatch", summary)
+        self.assertIn("# Review Memo", memo)
+        self.assertIn("Suggested correction", memo)
+
+
+if __name__ == "__main__":
+    unittest.main()
--- a/skills/us-cpa/tests/test_sources.py
+++ b/skills/us-cpa/tests/test_sources.py
@@ -0,0 +1,109 @@
+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,
+    build_primary_law_authorities,
+)
+
+
+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))
+        self.assertTrue(any(item.slug == "f1040sse" for item in catalog))
+
+    def test_primary_law_authorities_build_official_urls(self) -> None:
+        authorities = build_primary_law_authorities(
+            "Does section 469 apply and what does Treas. Reg. 1.469-1 say?"
+        )
+
+        self.assertTrue(any(item["sourceClass"] == "internal_revenue_code" for item in authorities))
+        self.assertTrue(any(item["sourceClass"] == "treasury_regulation" for item in authorities))
+        self.assertTrue(any("uscode.house.gov" in item["url"] for item in authorities))
+        self.assertTrue(any("ecfr.gov" in item["url"] for item in authorities))
+
+
+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()
--- a/skills/us-cpa/tests/test_tax_years.py
+++ b/skills/us-cpa/tests/test_tax_years.py
@@ -0,0 +1,25 @@
+from __future__ import annotations
+
+import unittest
+
+from us_cpa.tax_years import supported_tax_years, tax_year_rules
+
+
+class TaxYearRuleTests(unittest.TestCase):
+    def test_supported_years_are_listed(self) -> None:
+        self.assertEqual(supported_tax_years(), [2024, 2025])
+
+    def test_tax_year_rules_include_source_citations(self) -> None:
+        rules = tax_year_rules(2025)
+
+        self.assertIn("sourceCitations", rules)
+        self.assertIn("standardDeduction", rules["sourceCitations"])
+        self.assertIn("ordinaryIncomeBrackets", rules["sourceCitations"])
+
+    def test_unsupported_tax_year_raises_clear_error(self) -> None:
+        with self.assertRaisesRegex(ValueError, "Unsupported tax year 2023"):
+            tax_year_rules(2023)
+
+
+if __name__ == "__main__":
+    unittest.main()