feat: add us-cpa question engine

skills/us-cpa/tests/test_cli.py

@@ -53,13 +53,40 @@ class UsCpaCliSmokeTests(unittest.TestCase):
             self.assertIn(command, result.stdout)
 
     def test_question_command_emits_json_by_default(self) -> None:
-        result = self.run_cli("question", "--question", "What is the standard deduction?")
+        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")
@@ -128,6 +155,42 @@ class UsCpaCliSmokeTests(unittest.TestCase):
             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)
+
 
 if __name__ == "__main__":
     unittest.main()

skills/us-cpa/tests/test_questions.py

@@ -0,0 +1,75 @@
+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"], "$15,000")
+            self.assertEqual(analysis["confidence"], "high")
+            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.assertTrue(analysis["primaryLawRequired"])
+            self.assertIn("Internal Revenue Code", analysis["missingFacts"][0])
+
+    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": "$15,000", "summary": "Single filers use a $15,000 standard deduction for tax year 2025."},
+            "confidence": "high",
+            "followUpQuestions": [],
+            "primaryLawRequired": False,
+        }
+
+        conversation = render_analysis(analysis)
+        memo = render_memo(analysis)
+
+        self.assertIn("$15,000", conversation)
+        self.assertIn("Issue", memo)
+        self.assertIn("Authorities", memo)
+
+
+if __name__ == "__main__":
+    unittest.main()