feat: make us-cpa questions retrieval-first

docs/us-cpa.md

@@ -177,19 +177,17 @@ Behavior:
 Current `question` implementation:
 
 - loads the cached tax-year corpus
-- searches a small IRS-first topical rule set
-- returns one canonical analysis object
+- searches the downloaded IRS corpus for relevant authorities and excerpts
+- returns one canonical analysis object with:
+  - authorities
+  - excerpts
+  - confidence / risk
+  - primary-law escalation only when the IRS corpus is still insufficient
 - 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
+In OpenClaw, the model should answer the user from the returned IRS excerpts when `primaryLawRequired` is `false`, rather than merely repeating the CLI summary.
 
 ## Form Rendering