A tax notice arrived: choose the response that fits

D014 SOURCE-02 — Federal primary-source recovery

Baseline: October 22, 2026, America/Los_Angeles Check date: October 22, 2026, unless otherwise stated Route: Same regular Chat, GPT-6; no Deep Research Scope: Eight specified original source rows, plus documented reuse of S002/S003/S011.

The original IDs remain unchanged. New D014-FS-S### identifiers distinguish individual authorities and supporting passages without overwriting the historical register.

The initial retrieval confirmed exact OLRC statutory endpoints for §§ 6320, 6330, 6343, 6159, 6502 and 7122. The eCFR § 1.1017-1 page was accessible; the first attempts to retrieve §§ 1.108-7 and 301.7122-1 failed. Those failures are not treated as evidence that the regulations are unavailable or repealed.

The OLRC pages identify statutory text in effect through Public Law 119-120 (October 7, 2026). The accessible eCFR page identifies Title 26 as current through October 19, 2026. These are source currency statements, not enactment or effective dates for each individual rule. uscode.house.gov+2

1. Corrected source register

Version convention: OLRC = Title 26 text through Public Law 119-120, October 7, 2026. eCFR = electronically maintained regulation, authoritative but unofficial. IRS guidance = agency explanation, not a substitute for statute or regulation.

All newly opened rows below were checked October 22, 2026. No historical source record is overwritten.

Coordinator-verified evidence reuse — no new-opening claim

The coordinator's exact timestamp is 2026-10-22T23:25:30.042416+00:00. This evidence was supplied in the request; it was not newly opened during SOURCE-02.

These three reused checks do not establish cancellation timing, complete reporting regulations, lien priority, third-party property rights or all related exceptions.

2. Material claim and mapping replacements

The following are new supplemental claims, not renumberings of original claims. Original claims outside the supplied mappings remain unchanged and unreviewed.

Penalty concurrency — corrected illustrative calculation

For an otherwise applicable individual income-tax return, assume $10,000 of unpaid tax, one overlapping month, ordinary failure-to-file and failure-to-pay rates, and no relief or special-rate adjustment.

Plain text

Unpaid tax = $10,000

Ordinary monthly failure-to-file rate = 5%
Ordinary monthly failure-to-pay rate = 0.5%

Failure-to-pay component
= $10,000 × 0.005
= $50

Reduced failure-to-file rate
= 5% - 0.5%
= 4.5%

Failure-to-file component
= $10,000 × 0.045
= $450

Combined monthly penalties
= $450 + $50
= $500

This is an illustration of the concurrency rule, not a tax-account estimate. Filing extensions, return classifications, reasonable cause, minimum penalties, rate changes and the actual number of chargeable months can change the result. Internal Revenue Service+1

3. Granular source/authority coverage

Coverage result: The eight original source identities are now associated with exact federal URLs. Six statutory source rows have opened operative text; S010 and S017 remain incomplete because one regulatory component of each was not successfully retrieved. S022 has three opened IRS guidance pages, but its complete controlling statutory and regulatory chain remains unfinished.

4. Remaining publication holds

These source repairs do not clear either parent area.

• Federal procedural holds: Actual CDP deadlines, mailing/service disputes, CSED calculations, hardship determinations, agreement eligibility, OIC acceptance and procedural exceptions require additional regulations or transaction facts.
• COD holds: § 1.108-7 remains unopened; bankruptcy, insolvency, tax attributes, entity classifications, joint liability, foreclosure/repossessions, state conformity and tax-year transitions remain subject to their original holds.
• Penalty holds: IRS guidance establishes the described rates, but full § 6651/§ 6656 controlling-law reconciliation, return-type distinctions, relief and year-specific adjustments are not complete.
• Original-report holds: No acceptance of all 50 original claims, 40 original sources, worked examples or A019/A067 overall. Unreviewed original claims retain their previous status.
• Nonfederal/contract holds: State, local and tribal taxes, actual creditor agreements, guaranties and other contract-dependent questions are outside SOURCE-02 and remain unverified.

5. Researcher self-check

Newly opened and read: Six OLRC statutory sections, one accessible eCFR regulation, and three IRS penalty guidance pages, all in the October 22, 2026 check session. The statutory and regulatory version information and exact direct URLs appear above.

Attempted but not successfully read: 26 CFR §§ 1.108-7 and 301.7122-1. No operative regulatory claim is certified from those failed retrievals.

Reused, not reopened: S002, S003 and S011, based on the coordinator's supplied October 22 UTC primary-text check and its explicitly limited findings.

Not performed: Independent audit of the parent report, complete verification of original claim mappings, account-specific deadline calculations, nonfederal research, private-data access, publication, file saving, external contact or account changes.

This is a focused researcher evidence check, not an independent review or acceptance of D014.

END D014 SOURCE-02