fix: expand us-cpa extraction review and rendering

skills/us-cpa/tests/test_review.py

@@ -64,6 +64,44 @@ class ReviewEngineTests(unittest.TestCase):
             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",