feat: add us-cpa preparation workflow

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

@@ -7,6 +7,7 @@ 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.sources import TaxYearCorpus, bootstrap_irs_catalog
 
@@ -167,7 +168,40 @@ def main(argv: list[str] | None = None) -> int:
         }
         return _emit(payload, args.format)
 
-    if args.command in {"prepare", "review", "render-forms", "export-efile-ready"}:
+    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)
         payload = {
             "command": args.command,

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

@@ -0,0 +1,75 @@
+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())
+    return {key: value["value"] for key, value in payload["facts"].items()}
+
+
+
+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

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

@@ -14,9 +14,9 @@ TOPIC_RULES = [
         "keywords": ("standard deduction",),
         "authority_slugs": ("i1040gi",),
         "answer_by_status": {
-            "single": "$15,000",
-            "married_filing_jointly": "$30,000",
-            "head_of_household": "$22,500",
+            "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",