{"meta":{"key":"d014--mapping-04","task":"D014","title":"MAPPING-04 — FORMULA-02 Metadata and Provenance Amendment","parent_title":"Tax debt resolution and cancellation taxation","edition":"mapping-04","path":"/research/d014--mapping-04/","kind":"correction","category":"subject","role":"foundation","area_numbers":[19,67],"groups":["debt-types","collections"],"date":"2026-10-23","tables":3,"claims":8,"sources":2,"review_status":"revise","review_complete":true,"sha256":"1371f7efc59639228a97fb39f1cb8a43e7b365a8c239aeceb803f0eb2def6839","headings":["1. Corrected count sentence","2. Source/status replacement rows","3. Original claim/example mapping","4. Coverage and residual holds","Researcher self-check"],"generation_provenance":{"actual_route":"regular_chat_adaptive_models","actual_model":"GPT-6","actual_mode":"Pro","provenance_limit":"Actual documented capture labels only; missing labels remain unknown. No preferred setting is inferred as actual execution."},"public_id":"D014/mapping-04","facets":{"geography":["us"],"debt_type":["tax"],"stage":[],"subject":["tax-cancellation","accessibility","research-quality"]},"scope":"","pending_corrections":0},"markdown":"# D014 MAPPING-04 — FORMULA-02 Metadata and Provenance Amendment\n\nBaseline: October 22, 2026 (America/Los_Angeles)\nAmendment date: October 22, 2026\nScope: Metadata, source provenance and original-claim mapping only. No new research, source retrieval or formula recalculation.\n\n## 1. Corrected count sentence\n\nReplace the FORMULA-02 opening sentence with:\n\nScope: Repair the eight original worked-example groups (E01–E08) supplied in the request, preserving their inputs, assumptions, amounts and original D014 claim IDs. The coordinator's 19 original arithmetic quantities remain preserved. This supplement does not replace or certify the parent research report.\n\nDisposition: Eight example groups, 19 arithmetic quantities. The prior reference to nine groups was incorrect.\n\n## 2. Source/status replacement rows\n\nThese rows replace only the corresponding FORMULA-02 source-table entries.\n\n| Original source ID | Corrected provenance and access status | Evidence limitations and required action |\n| --- | --- | --- |\n| D014-S010 — 26 CFR §§ 1.108-7 and 1.1017-1 | FORMULA-02 attributed partial regulatory verification to the earlier SOURCE-02 response. That response is now unavailable as rendered evidence and was not imported or coordinator-reviewed. The earlier researcher-reported findings remain historical context, not independently usable coordinator-verified evidence. Neither regulation was newly opened in FORMULA-02. | Retain the complete § 1.108-7 verification hold and the unresolved portions of § 1.1017-1, including attribute ordering, basis reductions, elections, applicable tax years and regulatory effective dates. Distinct SOURCE-02 evidence recovery remains held; do not regenerate the completed response. |\n| D014-S022 — IRS failure-to-pay, failure-to-file and failure-to-deposit guidance | FORMULA-02 referred to SOURCE-02 penalty findings as reused context. SOURCE-02's rendered evidence is unavailable and not coordinator-reviewed. FORMULA-02 separately reported a newly opened IRS failure-to-pay page, D014-FF-S004; that is the only independently visible FORMULA-02 opening relevant to S022. | Do not treat the earlier bundled penalty research as imported evidence. Retain statutory § 6651/§ 6656, return/tax/year applicability, penalty concurrency, approved-plan conditions, deposit schedules, relief and calculation holds. |\n\nProvenance distinction: The issue is unavailable rendered evidence and missing coordinator review—not proof that SOURCE-02 research never occurred. Its completed request must not be duplicated or regenerated.\n\n## 3. Original claim/example mapping\n\n| Original example | Retained claim ID(s) | Repaired calculation subject | Disposition |\n| --- | --- | --- | --- |\n| E01 | D014-C035, D014-C037 | $50,000 COD; $30,000 insolvency exclusion; $20,000 potentially taxable | Arithmetic repaired; exclusion and attribute rules held |\n| E02 | D014-C035 | $105,000 assets; no insolvency | Arithmetic repaired; asset classification held |\n| E03 | D014-C037 | $12,000 NOL reduction; $2,666.67 illustrative credit reduction | Arithmetic repaired; ordering and rounding held |\n| E04 | D014-C043 | $20,000 recourse disposition gain; $50,000 potential COD | Arithmetic repaired; legal classification held |\n| E05 | D014-C044 | $70,000 nonrecourse disposition gain | Arithmetic repaired; debt classification held |\n| E06 | D014-C040 | Original 60%/40% allocation; A $14,000 potentially taxable, B $16,000 excluded | Arithmetic repaired; allocation authority held |\n| E07 | D014-C010 | Standard Form 656: $3,205 initial cash | Arithmetic repaired; eligibility and acceptance not established |\n| E08 | D014-C014, D014-C017 | $300 ordinary versus $150 qualifying reduced failure-to-pay penalty | Arithmetic repaired; statutory applicability held |\n\nThe coordinator's previously supplied 19 passing arithmetic checks remain attributed to that coordinator audit. They are not 19 independently verified legal conclusions.\n\n## 4. Coverage and residual holds\n\n| Issue | Status after MAPPING-04 | Remaining action |\n| --- | --- | --- |\n| Example-group count | Corrected | Use eight, not nine |\n| Original arithmetic quantities | Preserved | Retain all 19 coordinator checks and FORMULA-02 formulas |\n| Claim-to-example IDs | Mapped | Preserve original identifiers without renumbering |\n| FORMULA-02 newly opened sources | Provenance retained | Distinguish reported direct openings from earlier unavailable-response assertions |\n| D014-S010 regulatory support | Partial / evidence unavailable for coordinator review | Recover usable primary passages through a separately authorized evidence task; do not regenerate SOURCE-02 |\n| D014-S022 penalty bundle | Partial / evidence unavailable for coordinator review | Verify complete controlling-law chain separately; retain FORMULA-02's reported direct failure-to-pay opening |\n| Failed § 108 statutory retrieval | Unresolved | Do not upgrade the failed attempt to a successful statutory opening |\n| SOURCE-02 recovery | Held | Completed response remains unavailable; no duplication or reconstruction requested |\n| Local-03 source identities | Separate queued work | Preserve four local-source identities for their own task; do not merge with SOURCE-02 |\n| COD and foreclosure classifications | Partial | Verify governing law, actual debt classification, asset/liability facts and tax-year applicability |\n| OIC and penalty eligibility | Partial | Verify actual Form 656 pathway, exemptions, statutory conditions and account-specific inputs |\n| All 50 original claims | Not accepted | Require separate claim-by-claim evidence review |\n| A019 and A067 parent areas | Not accepted | Preserve existing area-level publication holds |\n\n### Researcher self-check\n\nThis amendment corrects the example count and the evidentiary status of two source records. It does not alter the eight repaired examples, their 19 arithmetic quantities, original claim identifiers or historical research output.\n\nNo new primary sources were opened. No claim is made that SOURCE-02's unavailable rendered tables were imported, reviewed or independently verified. The previously reported research is distinguished from usable reviewed evidence.\n\nNo local files were saved, no independent review was conducted, and no publication, external contacts, private-data access or account changes occurred.\n\nEND D014 MAPPING-04\n\n","tables":[{"headers":[],"index":0,"links":[],"row_links":[[],[],[]],"rows":[["Original source ID","Corrected provenance and access status","Evidence limitations and required action"],["D014-S010 — 26 CFR §§ 1.108-7 and 1.1017-1","FORMULA-02 attributed partial regulatory verification to the earlier SOURCE-02 response. That response is now unavailable as rendered evidence and was not imported or coordinator-reviewed. The earlier researcher-reported findings remain historical context, not independently usable coordinator-verified evidence. Neither regulation was newly opened in FORMULA-02.","Retain the complete § 1.108-7 verification hold and the unresolved portions of § 1.1017-1, including attribute ordering, basis reductions, elections, applicable tax years and regulatory effective dates. Distinct SOURCE-02 evidence recovery remains held; do not regenerate the completed response."],["D014-S022 — IRS failure-to-pay, failure-to-file and failure-to-deposit guidance","FORMULA-02 referred to SOURCE-02 penalty findings as reused context. SOURCE-02's rendered evidence is unavailable and not coordinator-reviewed. FORMULA-02 separately reported a newly opened IRS failure-to-pay page, D014-FF-S004; that is the only independently visible FORMULA-02 opening relevant to S022.","Do not treat the earlier bundled penalty research as imported evidence. Retain statutory § 6651/§ 6656, return/tax/year applicability, penalty concurrency, approved-plan conditions, deposit schedules, relief and calculation holds."]]},{"headers":[],"index":1,"links":[],"row_links":[[],[],[],[],[],[],[],[],[]],"rows":[["Original example","Retained claim ID(s)","Repaired calculation subject","Disposition"],["E01","D014-C035, D014-C037","$50,000 COD; $30,000 insolvency exclusion; $20,000 potentially taxable","Arithmetic repaired; exclusion and attribute rules held"],["E02","D014-C035","$105,000 assets; no insolvency","Arithmetic repaired; asset classification held"],["E03","D014-C037","$12,000 NOL reduction; $2,666.67 illustrative credit reduction","Arithmetic repaired; ordering and rounding held"],["E04","D014-C043","$20,000 recourse disposition gain; $50,000 potential COD","Arithmetic repaired; legal classification held"],["E05","D014-C044","$70,000 nonrecourse disposition gain","Arithmetic repaired; debt classification held"],["E06","D014-C040","Original 60%/40% allocation; A $14,000 potentially taxable, B $16,000 excluded","Arithmetic repaired; allocation authority held"],["E07","D014-C010","Standard Form 656: $3,205 initial cash","Arithmetic repaired; eligibility and acceptance not established"],["E08","D014-C014, D014-C017","$300 ordinary versus $150 qualifying reduced failure-to-pay penalty","Arithmetic repaired; statutory applicability held"]]},{"headers":[],"index":2,"links":[],"row_links":[[],[],[],[],[],[],[],[],[],[],[],[],[],[]],"rows":[["Issue","Status after MAPPING-04","Remaining action"],["Example-group count","Corrected","Use eight, not nine"],["Original arithmetic quantities","Preserved","Retain all 19 coordinator checks and FORMULA-02 formulas"],["Claim-to-example IDs","Mapped","Preserve original identifiers without renumbering"],["FORMULA-02 newly opened sources","Provenance retained","Distinguish reported direct openings from earlier unavailable-response assertions"],["D014-S010 regulatory support","Partial / evidence unavailable for coordinator review","Recover usable primary passages through a separately authorized evidence task; do not regenerate SOURCE-02"],["D014-S022 penalty bundle","Partial / evidence unavailable for coordinator review","Verify complete controlling-law chain separately; retain FORMULA-02's reported direct failure-to-pay opening"],["Failed § 108 statutory retrieval","Unresolved","Do not upgrade the failed attempt to a successful statutory opening"],["SOURCE-02 recovery","Held","Completed response remains unavailable; no duplication or reconstruction requested"],["Local-03 source identities","Separate queued work","Preserve four local-source identities for their own task; do not merge with SOURCE-02"],["COD and foreclosure classifications","Partial","Verify governing law, actual debt classification, asset/liability facts and tax-year applicability"],["OIC and penalty eligibility","Partial","Verify actual Form 656 pathway, exemptions, statutory conditions and account-specific inputs"],["All 50 original claims","Not accepted","Require separate claim-by-claim evidence review"],["A019 and A067 parent areas","Not accepted","Preserve existing area-level publication holds"]]}],"claims":[{"claim_id":"D014-C035","claim_ids":["D014-C035","D014-C037"],"record_kind":"original_example_to_claim_mapping","area_numbers":[19,67],"researcher_record":{"Original example":"E01","Retained claim ID(s)":"D014-C035, D014-C037","Repaired calculation subject":"$50,000 COD; $30,000 insolvency exclusion; $20,000 potentially taxable","Disposition":"Arithmetic repaired; exclusion and attribute rules held"},"coordinator_verification_status":"metadata_mapping_checked_controlling_authority_and_individual_application_held","coordinator_review":"[internal evidence reference]"},{"claim_id":"D014-C035","claim_ids":["D014-C035"],"record_kind":"original_example_to_claim_mapping","area_numbers":[19,67],"researcher_record":{"Original example":"E02","Retained claim ID(s)":"D014-C035","Repaired calculation subject":"$105,000 assets; no insolvency","Disposition":"Arithmetic repaired; asset classification held"},"coordinator_verification_status":"metadata_mapping_checked_controlling_authority_and_individual_application_held","coordinator_review":"[internal evidence reference]"},{"claim_id":"D014-C037","claim_ids":["D014-C037"],"record_kind":"original_example_to_claim_mapping","area_numbers":[19,67],"researcher_record":{"Original example":"E03","Retained claim ID(s)":"D014-C037","Repaired calculation subject":"$12,000 NOL reduction; $2,666.67 illustrative credit reduction","Disposition":"Arithmetic repaired; ordering and rounding held"},"coordinator_verification_status":"metadata_mapping_checked_controlling_authority_and_individual_application_held","coordinator_review":"[internal evidence reference]"},{"claim_id":"D014-C043","claim_ids":["D014-C043"],"record_kind":"original_example_to_claim_mapping","area_numbers":[19,67],"researcher_record":{"Original example":"E04","Retained claim ID(s)":"D014-C043","Repaired calculation subject":"$20,000 recourse disposition gain; $50,000 potential COD","Disposition":"Arithmetic repaired; legal classification held"},"coordinator_verification_status":"metadata_mapping_checked_controlling_authority_and_individual_application_held","coordinator_review":"[internal evidence reference]"},{"claim_id":"D014-C044","claim_ids":["D014-C044"],"record_kind":"original_example_to_claim_mapping","area_numbers":[19,67],"researcher_record":{"Original example":"E05","Retained claim ID(s)":"D014-C044","Repaired calculation subject":"$70,000 nonrecourse disposition gain","Disposition":"Arithmetic repaired; debt classification held"},"coordinator_verification_status":"metadata_mapping_checked_controlling_authority_and_individual_application_held","coordinator_review":"[internal evidence reference]"},{"claim_id":"D014-C040","claim_ids":["D014-C040"],"record_kind":"original_example_to_claim_mapping","area_numbers":[19,67],"researcher_record":{"Original example":"E06","Retained claim ID(s)":"D014-C040","Repaired calculation subject":"Original 60%/40% allocation; A $14,000 potentially taxable, B $16,000 excluded","Disposition":"Arithmetic repaired; allocation authority held"},"coordinator_verification_status":"metadata_mapping_checked_controlling_authority_and_individual_application_held","coordinator_review":"[internal evidence reference]"},{"claim_id":"D014-C010","claim_ids":["D014-C010"],"record_kind":"original_example_to_claim_mapping","area_numbers":[19,67],"researcher_record":{"Original example":"E07","Retained claim ID(s)":"D014-C010","Repaired calculation subject":"Standard Form 656: $3,205 initial cash","Disposition":"Arithmetic repaired; eligibility and acceptance not established"},"coordinator_verification_status":"metadata_mapping_checked_controlling_authority_and_individual_application_held","coordinator_review":"[internal evidence reference]"},{"claim_id":"D014-C014","claim_ids":["D014-C014","D014-C017"],"record_kind":"original_example_to_claim_mapping","area_numbers":[19,67],"researcher_record":{"Original example":"E08","Retained claim ID(s)":"D014-C014, D014-C017","Repaired calculation subject":"$300 ordinary versus $150 qualifying reduced failure-to-pay penalty","Disposition":"Arithmetic repaired; statutory applicability held"},"coordinator_verification_status":"metadata_mapping_checked_controlling_authority_and_individual_application_held","coordinator_review":"[internal evidence reference]"}],"sources":[{"source_id":"D014-S010","urls":[],"researcher_record":{"Original source ID":"D014-S010 — 26 CFR §§ 1.108-7 and 1.1017-1","Corrected provenance and access status":"FORMULA-02 attributed partial regulatory verification to the earlier SOURCE-02 response. That response is now unavailable as rendered evidence and was not imported or coordinator-reviewed. The earlier researcher-reported findings remain historical context, not independently usable coordinator-verified evidence. Neither regulation was newly opened in FORMULA-02.","Evidence limitations and required action":"Retain the complete § 1.108-7 verification hold and the unresolved portions of § 1.1017-1, including attribute ordering, basis reductions, elections, applicable tax years and regulatory effective dates. Distinct SOURCE-02 evidence recovery remains held; do not regenerate the completed response."},"coordinator_verification_status":"provenance_repair_checked_unavailable_regulatory_or_penalty_support_held","coordinator_review":"[internal evidence reference]","id_normalization":"Display description removed only fromderivedID; rawcellunchanged."},{"source_id":"D014-S022","urls":[],"researcher_record":{"Original source ID":"D014-S022 — IRS failure-to-pay, failure-to-file and failure-to-deposit guidance","Corrected provenance and access status":"FORMULA-02 referred to SOURCE-02 penalty findings as reused context. SOURCE-02's rendered evidence is unavailable and not coordinator-reviewed. FORMULA-02 separately reported a newly opened IRS failure-to-pay page, D014-FF-S004; that is the only independently visible FORMULA-02 opening relevant to S022.","Evidence limitations and required action":"Do not treat the earlier bundled penalty research as imported evidence. Retain statutory § 6651/§ 6656, return/tax/year applicability, penalty concurrency, approved-plan conditions, deposit schedules, relief and calculation holds."},"coordinator_verification_status":"provenance_repair_checked_unavailable_regulatory_or_penalty_support_held","coordinator_review":"[internal evidence reference]","id_normalization":"Display description removed only fromderivedID; rawcellunchanged."}],"coverage":[{"topic":"Example-group count","researcher_record":{"Issue":"Example-group count","Status after MAPPING-04":"Corrected","Remaining action":"Use eight, not nine"},"coordinator_acceptance":"scoped_metadata_and_provenance_repair_checked_substantive_holds_retained","coordinator_review":"[internal evidence reference]"},{"topic":"Original arithmetic quantities","researcher_record":{"Issue":"Original arithmetic quantities","Status after MAPPING-04":"Preserved","Remaining action":"Retain all 19 coordinator checks and FORMULA-02 formulas"},"coordinator_acceptance":"scoped_metadata_and_provenance_repair_checked_substantive_holds_retained","coordinator_review":"[internal evidence reference]"},{"topic":"Claim-to-example IDs","researcher_record":{"Issue":"Claim-to-example IDs","Status after MAPPING-04":"Mapped","Remaining action":"Preserve original identifiers without renumbering"},"coordinator_acceptance":"scoped_metadata_and_provenance_repair_checked_substantive_holds_retained","coordinator_review":"[internal evidence reference]"},{"topic":"FORMULA-02 newly opened sources","researcher_record":{"Issue":"FORMULA-02 newly opened sources","Status after MAPPING-04":"Provenance retained","Remaining action":"Distinguish reported direct openings from earlier unavailable-response assertions"},"coordinator_acceptance":"scoped_metadata_and_provenance_repair_checked_substantive_holds_retained","coordinator_review":"[internal evidence reference]"},{"topic":"D014-S010 regulatory support","researcher_record":{"Issue":"D014-S010 regulatory support","Status after MAPPING-04":"Partial / evidence unavailable for coordinator review","Remaining action":"Recover usable primary passages through a separately authorized evidence task; do not regenerate SOURCE-02"},"coordinator_acceptance":"scoped_metadata_and_provenance_repair_checked_substantive_holds_retained","coordinator_review":"[internal evidence reference]"},{"topic":"D014-S022 penalty bundle","researcher_record":{"Issue":"D014-S022 penalty bundle","Status after MAPPING-04":"Partial / evidence unavailable for coordinator review","Remaining action":"Verify complete controlling-law chain separately; retain FORMULA-02's reported direct failure-to-pay opening"},"coordinator_acceptance":"scoped_metadata_and_provenance_repair_checked_substantive_holds_retained","coordinator_review":"[internal evidence reference]"},{"topic":"Failed § 108 statutory retrieval","researcher_record":{"Issue":"Failed § 108 statutory retrieval","Status after MAPPING-04":"Unresolved","Remaining action":"Do not upgrade the failed attempt to a successful statutory opening"},"coordinator_acceptance":"scoped_metadata_and_provenance_repair_checked_substantive_holds_retained","coordinator_review":"[internal evidence reference]"},{"topic":"SOURCE-02 recovery","researcher_record":{"Issue":"SOURCE-02 recovery","Status after MAPPING-04":"Held","Remaining action":"Completed response remains unavailable; no duplication or reconstruction requested"},"coordinator_acceptance":"scoped_metadata_and_provenance_repair_checked_substantive_holds_retained","coordinator_review":"[internal evidence reference]"},{"topic":"Local-03 source identities","researcher_record":{"Issue":"Local-03 source identities","Status after MAPPING-04":"Separate queued work","Remaining action":"Preserve four local-source identities for their own task; do not merge with SOURCE-02"},"coordinator_acceptance":"scoped_metadata_and_provenance_repair_checked_substantive_holds_retained","coordinator_review":"[internal evidence reference]"},{"topic":"COD and foreclosure classifications","researcher_record":{"Issue":"COD and foreclosure classifications","Status after MAPPING-04":"Partial","Remaining action":"Verify governing law, actual debt classification, asset/liability facts and tax-year applicability"},"coordinator_acceptance":"scoped_metadata_and_provenance_repair_checked_substantive_holds_retained","coordinator_review":"[internal evidence reference]"},{"topic":"OIC and penalty eligibility","researcher_record":{"Issue":"OIC and penalty eligibility","Status after MAPPING-04":"Partial","Remaining action":"Verify actual Form 656 pathway, exemptions, statutory conditions and account-specific inputs"},"coordinator_acceptance":"scoped_metadata_and_provenance_repair_checked_substantive_holds_retained","coordinator_review":"[internal evidence reference]"},{"topic":"All 50 original claims","researcher_record":{"Issue":"All 50 original claims","Status after MAPPING-04":"Not accepted","Remaining action":"Require separate claim-by-claim evidence review"},"coordinator_acceptance":"scoped_metadata_and_provenance_repair_checked_substantive_holds_retained","coordinator_review":"[internal evidence reference]"},{"topic":"A019 and A067 parent areas","researcher_record":{"Issue":"A019 and A067 parent areas","Status after MAPPING-04":"Not accepted","Remaining action":"Preserve existing area-level publication holds"},"coordinator_acceptance":"scoped_metadata_and_provenance_repair_checked_substantive_holds_retained","coordinator_review":"[internal evidence reference]"}],"annotations":{},"corrections":[],"resolved_corrections":[],"review_history":[]}