{
  "deductibility_determined": false,
  "difference_is_underreported_income": false,
  "difference_proves_form_incorrect": false,
  "evaluated_at_utc": "2026-10-06T09:27:01.571202+00:00",
  "evidence_checksum": "4812196f7586a714cf1ccedba9475e40b9e31e2fabf75c0e63f6a0b49e7103d9",
  "evidence_context": {
    "accepted_source_hashes": {
      "irs_1099k_2026.body": "719edd8fba57de3c5d7a3ed7d68b434390f8e0dbf6005fae7f6ba8afd098b02f",
      "irs_1099k_2026.txt": "f760198efb4dde43090408ebb0dd9eb4a36d1b1f79a7ccc6ce477d0f0a90dbf1",
      "irs_recordkeeping.body": "f8c050d6d7ba36cca658061ea440595cd3453dee83564e921bba6885aac77d64",
      "irs_recordkeeping.txt": "40a1ac85dbf2476029f15df1ca5c40385bc302fc2ed84bde0704a4cf3f64a091"
    },
    "irs_context": [
      "1099-K box 1a is gross before listed adjustment categories",
      "recipient guidance says compare gross amount against records",
      "recordkeeping guidance says business transactions generate supporting documents"
    ],
    "market_context_affects_results": false,
    "review_sha256": "f6188cfce8dfa6f833a88d839ef74fc01a5f46a27cd731111d985a0f3b72fce1",
    "valid_until_utc": "2026-11-05T09:24:54.684000+00:00"
  },
  "evidence_mode": "snapshot_replay",
  "evidence_valid_until_utc": "2026-11-05T09:24:54.684000+00:00",
  "fee_eligibility": {
    "conflict_no_charge": true,
    "currency": "USDC",
    "eligible": true,
    "price_atomic": "30000",
    "review_no_charge": true,
    "rule": "FRESH_COMPLETE_ONLY_IF_VALIDATED",
    "settlement_claimed": false,
    "stale_no_charge": true,
    "unknown_no_charge": true
  },
  "group_results": [
    {
      "active_document_id": "d_1099k_001",
      "adjustment_effect_cents": 6000,
      "adjustment_ids": [
        "adj_fee_001"
      ],
      "adjustment_trace": [
        {
          "adjustment_id": "adj_fee_001",
          "amount_cents": 6000,
          "direction": "add_to_ledger_for_form_compare",
          "signed_effect_cents": 6000,
          "source_ref": "src_processor_fee",
          "type": "fee"
        }
      ],
      "delta_cents": 0,
      "form_amount_cents": 100000,
      "formula": "reconstructed_form_total = ledger_total + signed_explicit_adjustments",
      "ledger_row_ids": [
        "lr_001"
      ],
      "ledger_total_cents": 94000,
      "reconstructed_form_total_cents": 100000,
      "status": "MATCH",
      "tolerance_cents": 0,
      "vendor_id": "v_marketplace",
      "warnings": []
    }
  ],
  "journal_entries_generated": false,
  "limitations": [
    "Initial v1 supports Form 1099-K box 1a only.",
    "A reconciliation difference is not underreported income and does not prove a Form 1099-K is incorrect.",
    "Fees, refunds, credits, shipping, discounts, cash equivalents, and other adjustments are caller-supplied arithmetic facts; the service does not determine deductibility or tax treatment.",
    "No tax or legal advice, filing determination, amended-return recommendation, fraud finding, bank verification, form authenticity, or identity/TIN verification is provided.",
    "No journal entry or adjusting entry is generated or posted.",
    "Original, corrected, and superseded form summaries remain distinct; ambiguous correction state fails to CONFLICT instead of silently choosing.",
    "Market pricing evidence never affects request outcomes.",
    "Fresh whole-page source bytes may change without rewriting the bounded reconciliation contract; snapshot replay never renews current freshness."
  ],
  "overall_status": "COMPLETE",
  "policy_sha256": "690175b3e0f9dedc4eb0e7bff23fc12cb12c6b534f3973f2c29417fc8fe7df4f",
  "request_sha256": "112a4c7bfff87555b90ae204735c614dd7548c6416477996dc90dc388b3f3cbd",
  "scope": "PUBLIC_PRODUCTION_SNAPSHOT",
  "service": "ledger-1099-reconciliation-evidence",
  "service_version": "ledger-1099-reconciliation-1.0.0",
  "source_fresh_for_current_use": true,
  "supported_scope": {
    "box": "1a",
    "form_type": "1099-K",
    "jurisdiction": "US-federal",
    "tax_year": 2026
  },
  "unmatched_adjustment_ids": [],
  "unmatched_form_document_ids": [],
  "unmatched_ledger_row_ids": []
}