{"meta":{"key":"d014--source-02","task":"D014","title":"Tax-debt research: federal primary-source recovery","parent_title":"Tax debt resolution and cancellation taxation","edition":"source-02","path":"/research/d014--source-02/","kind":"correction","category":"subject","role":"foundation","area_numbers":[19,67],"groups":["debt-types","collections"],"date":"2026-10-25","tables":4,"claims":11,"sources":12,"review_status":"revise","review_complete":true,"sha256":"d1bdadb53070a69c83cdb4136ee68908ff3b9b04c3dc4b6e08d82af5c96da987","headings":["1. Corrected source register","Coordinator-verified evidence reuse — no new-opening claim","2. Material claim and mapping replacements","Penalty concurrency — corrected illustrative calculation","3. Granular source/authority coverage","4. Remaining publication holds","5. 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/source-02","facets":{"geography":["us","us-federal"],"debt_type":["tax"],"stage":[],"subject":["tax-cancellation"]},"scope":"","pending_corrections":0},"markdown":"# D014 SOURCE-02 — Federal primary-source recovery\n\nBaseline: October 22, 2026, America/Los_Angeles\nCheck date: October 22, 2026, unless otherwise stated\nRoute: Same regular Chat, GPT-6; no Deep Research\nScope: Eight specified original source rows, plus documented reuse of S002/S003/S011.\n\nThe original IDs remain unchanged. New `D014-FS-S###` identifiers distinguish individual authorities and supporting passages without overwriting the historical register.\n\nThe 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 Those failures are not treated as evidence that the regulations are unavailable or repealed.\n\nThe OLRC pages identify statutory text in effect through Public Law 119-120 (October 7, 2026).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\n\n## 1. Corrected source register\n\nVersion 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.\n\nAll newly opened rows below were checked October 22, 2026. No historical source record is overwritten.\n\n| Retained ID / new sub-ID | Primary authority, direct literal URL | Passage read and evidence | Access / disposition |\n| --- | --- | --- | --- |\n| S010 / FS-S001 | Treasury, 26 CFR § 1.108-7. [https://www.ecfr.gov/current/title-26/section-1.108-7](https://www.ecfr.gov/current/title-26/section-1.108-7?utm_source=chatgpt.com) | Tax-attribute reduction; requested section endpoint returned an access error | Unresolved — no claim of passage verification |\n| S010 / FS-S002 | Treasury, 26 CFR § 1.1017-1. [https://www.ecfr.gov/current/title-26/section-1.1017-1](https://www.ecfr.gov/current/title-26/section-1.1017-1?utm_source=chatgpt.com) | § 1.1017-1(a), (b)(1)–(2): basis-reduction ordering, preceding attribute reductions and allocation among multiple discharged debts | Opened/read; eCFR displayed current through October 19, 2026 ecfr.gov |\n| S012 / FS-S003 | OLRC, 26 USC § 6320. [https://uscode.house.gov/us/usc/119-118/t26/s6320/](https://uscode.house.gov/us/usc/119-118/t26/s6320/?utm_source=chatgpt.com) | § 6320(a)(1)–(3), (b), (c): written NFTL notice, delivery methods, five-business-day period, hearing request and coordination with § 6330 | Opened/read uscode.house.gov |\n| S013 / FS-S004 | OLRC, 26 USC § 6330. [https://uscode.house.gov/us/usc/119-118/t26/s6330/](https://uscode.house.gov/us/usc/119-118/t26/s6330/?utm_source=chatgpt.com) | § 6330(a)–(d): pre-levy notice, hearing rights, permissible issues, Tax Court review | Opened/read uscode.house.gov+1 |\n| S014 / FS-S005 | OLRC, 26 USC § 6343. [https://uscode.house.gov/us/usc/119-118/t26/s6343/](https://uscode.house.gov/us/usc/119-118/t26/s6343/?utm_source=chatgpt.com) | § 6343(a)(1)(A)–(E), (a)(2)–(3), (b): mandatory release grounds, essential business property, subsequent levy and return of property | Opened/read uscode.house.gov |\n| S015 / FS-S006 | OLRC, 26 USC § 6159. [https://uscode.house.gov/us/usc/119-118/t26/s6159/](https://uscode.house.gov/us/usc/119-118/t26/s6159/?utm_source=chatgpt.com) | § 6159(a)–(e): agreements, modification/termination, guaranteed agreements, partial-payment review, administrative review | Opened/read uscode.house.gov |\n| S016 / FS-S007 | OLRC, 26 USC § 6502. [https://uscode.house.gov/us/usc/119-118/t26/s6502/](https://uscode.house.gov/us/usc/119-118/t26/s6502/?utm_source=chatgpt.com) | § 6502(a)(1)–(2), (b): ten-year baseline, specified agreed periods, court proceedings and levy date | Opened/read uscode.house.gov |\n| S017 / FS-S008 | OLRC, 26 USC § 7122. [https://uscode.house.gov/us/usc/119-118/t26/s7122/](https://uscode.house.gov/us/usc/119-118/t26/s7122/?utm_source=chatgpt.com) | § 7122(a)–(c): compromise authority, submission payments, payment application and exceptions | Opened/read uscode.house.gov+1 |\n| S017 / FS-S009 | Treasury, 26 CFR § 301.7122-1. [https://www.ecfr.gov/current/title-26/section-301.7122-1](https://www.ecfr.gov/current/title-26/section-301.7122-1?utm_source=chatgpt.com) | Regulatory definitions of DATL, DATC and ETA sought; direct retrieval failed | Unresolved — exact endpoint identified, operative passage not independently read |\n| S022 / FS-S010 | IRS, Failure to Pay Penalty. [https://www.irs.gov/payments/failure-to-pay-penalty](https://www.irs.gov/payments/failure-to-pay-penalty?utm_source=chatgpt.com) | Calculation sections: 0.5% ordinary monthly rate, 25% ceiling, concurrency, conditional 0.25% and 1% rates, relief | Opened/read Internal Revenue Service |\n| S022 / FS-S011 | IRS, Failure to File Penalty. [https://www.irs.gov/payments/failure-to-file-penalty](https://www.irs.gov/payments/failure-to-file-penalty?utm_source=chatgpt.com) | Individuals/most businesses, partnership distinction, monthly rates, concurrency, return-due-date minimums | Opened/read Internal Revenue Service |\n| S022 / FS-S012 | IRS, Failure to Deposit Penalty. [https://www.irs.gov/payments/failure-to-deposit-penalty](https://www.irs.gov/payments/failure-to-deposit-penalty?utm_source=chatgpt.com) | Official penalty page opened; complete rate tiers and deposit-period applicability not yet extracted and reconciled | Partial Internal Revenue Service |\n\n### Coordinator-verified evidence reuse — no new-opening claim\n\n| Original source | Direct URL and pinpoint | Original claim | Check provenance |\n| --- | --- | --- | --- |\n| D014-S002 | [https://uscode.house.gov/us/usc/119-118/t26/s61/](https://uscode.house.gov/us/usc/119-118/t26/s61/?utm_source=chatgpt.com) — § 61(a)(11) | D014-C030: discharge-of-indebtedness gross-income category, subject to exceptions | Coordinator opened/read October 22, 2026, 23:25:30 UTC |\n| D014-S003 | [https://uscode.house.gov/us/usc/119-118/t26/s6050P/](https://uscode.house.gov/us/usc/119-118/t26/s6050P/?utm_source=chatgpt.com) — § 6050P(a)–(c) | D014-C031: applicable-entity $600 information-reporting threshold, distinct from substantive taxable income | Same coordinator check |\n| D014-S011 | [https://uscode.house.gov/us/usc/119-118/t26/s6321/](https://uscode.house.gov/us/usc/119-118/t26/s6321/?utm_source=chatgpt.com) — § 6321 | D014-C001: statutory tax-lien attachment framework | Same coordinator pass; reused D028 passage check |\n\nThe 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.\n\nThese three reused checks do not establish cancellation timing, complete reporting regulations, lien priority, third-party property rights or all related exceptions.\n\n## 2. Material claim and mapping replacements\n\nThe following are new supplemental claims, not renumberings of original claims. Original claims outside the supplied mappings remain unchanged and unreviewed.\n\n| New claim ID | Source / area | Supported replacement finding and limitations |\n| --- | --- | --- |\n| D014-FS-C001 | S010 / FS-S002; A067 | Under § 1.1017-1(a), specified excluded COD income reduces property bases in an ordered sequence, generally using property held on the first day of the following taxable year. § 1.1017-1(b)(1) requires accounting for preceding attribute reductions. This does not independently establish the full § 108 exclusion or attribute-reduction calculation. |\n| D014-FS-C002 | S012 / FS-S003; A019 | § 6320(a)(2) requires NFTL notice within five business days after filing. § 6320(a)(3)(B) establishes a separate 30-day hearing-request window beginning the day after that five-day period. Do not calculate an actual deadline without filing and calendar facts. |\n| D014-FS-C003 | S013 / FS-S004; A019 | § 6330(a) generally requires notice at least 30 days before the first levy for the specified tax period. §§ 6330(c), (d), (e) and (f) govern hearing issues, review, suspension and exceptions. The 30-day Tax Court petition period runs from the determination, not the original levy notice. uscode.house.gov+1 |\n| D014-FS-C004 | S014 / FS-S005; A019 | § 6343(a)(1) requires levy release when enumerated conditions are met, including determined economic hardship. An installment agreement does not guarantee release where the statutory exceptions apply. Release does not necessarily bar a subsequent levy. |\n| D014-FS-C005 | S015 / FS-S006; A019 | § 6159(c) requires an agreement for qualifying individual Subtitle A liabilities of no more than $10,000 excluding specified additions, subject to five-year compliance history, inability to pay immediately, full payment within three years and continuing compliance. This is not a general $10,000 business-tax guarantee. |\n| D014-FS-C006 | S015 / FS-S006; A019 | § 6159(b) permits modification or termination on specified grounds; ordinarily the statute requires 30 days' advance explanatory notice, subject to jeopardy exception. § 6159(d) requires partial-payment agreement review at least every two years. |\n| D014-FS-C007 | S016 / FS-S007; A019 | § 6502(a) establishes a general ten-year period after assessment for timely levy or commencement of court proceedings, with stated exceptions. Actual CSED requires assessment-specific suspension, extension and proceeding analysis; ten years cannot simply be added to a tax-return due date. |\n| D014-FS-C008 | S017 / FS-S008; A019 | § 7122(a) authorizes compromises; § 7122(c) prescribes submission-payment rules and exceptions, including the statutory individual low-income exception. § 7122(f) includes a 24-month deemed-acceptance provision subject to judicial-dispute tolling. A submitted offer is not automatically accepted. uscode.house.gov |\n| D014-FS-C009 | S022 / FS-S010–S011; A019 | IRS guidance distinguishes failure-to-file from failure-to-pay penalties. For applicable returns, concurrent monthly penalties reduce the filing component by the payment component. The ordinary rates cannot simply be added as independent 5% and 0.5% charges for the same month. |\n| D014-FS-C010 | S022 / FS-S011; A019 | The IRS identifies a $525 minimum failure-to-file penalty for the listed Forms 1040/1120 where the return due date without extension is after December 31, 2025, the return is more than 60 days late, and the statutory lesser-of limitation applies. Other return types have different rules. |\n| D014-FS-C011 | S022 / FS-S012; A019 | IRS guidance gives failure-to-deposit tiers of 2% for 1–5 calendar days late, 5% for 6–15 days, 10% after 15 days, and a conditional 15% notice-triggered tier. These tiers replace rather than accumulate with one another. Actual liability depends on deposit obligations and relief. Internal Revenue Service |\n\n### Penalty concurrency — corrected illustrative calculation\n\nFor 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.\n\nPlain text\n```\nUnpaid tax = $10,000\n\nOrdinary monthly failure-to-file rate = 5%\nOrdinary monthly failure-to-pay rate = 0.5%\n\nFailure-to-pay component\n= $10,000 × 0.005\n= $50\n\nReduced failure-to-file rate\n= 5% - 0.5%\n= 4.5%\n\nFailure-to-file component\n= $10,000 × 0.045\n= $450\n\nCombined monthly penalties\n= $450 + $50\n= $500\n```\n\nThis 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\n\n## 3. Granular source/authority coverage\n\n| Original source / subrow | Status | Resolved evidence | Residual hold and exact next action |\n| --- | --- | --- | --- |\n| S010 / FS-S001 | Unresolved | Exact § 1.108-7 endpoint identified, fetch failed | Retrieve current regulation from eCFR or official CFR and read all operative attribute-order, reduction and effective-date provisions |\n| S010 / FS-S002 | Answered for named passages | § 1.1017-1(a), (b)(1)–(2) read | Verify remaining paragraphs, elections and property-specific limits before a complete COD calculator |\n| S012 / FS-S003 | Answered for statutory framework | § 6320 notice and hearing provisions read | Verify CDP regulations, mailing facts, service and calendar before computing deadlines |\n| S013 / FS-S004 | Answered for statutory framework | § 6330(a)–(f) read | Check procedural regulations and exception-specific applicability |\n| S014 / FS-S005 | Answered for enumerated release grounds | § 6343(a), (b) read | Verify regulatory hardship test, levy status and wrongful-levy remedies |\n| S015 / FS-S006 | Answered for cited statutory provisions | § 6159(a)–(e) read | Verify applicable regulations, agreement category, fees and actual case eligibility |\n| S016 / FS-S007 | Partial | Ten-year baseline and § 6502 exceptions read | Read relevant § 6503 suspension provisions and reconstruct CSED event history |\n| S017 / FS-S008 | Answered for statute | § 7122(a)–(f) read | Verify regulatory grounds and process against § 301.7122-1 |\n| S017 / FS-S009 | Unresolved | Regulation endpoint identified, retrieval failed | Open operative regulation, confirm DATL/DATC/ETA definitions, exceptions and effective text |\n| S022 / FS-S010 | Partial | IRS failure-to-pay calculations and concurrency read | Read § 6651 and § 301.6651-1 for controlling scope and exceptions |\n| S022 / FS-S011 | Partial | IRS filing-penalty rates, return categories and minimums read | Verify § 6651, inflation adjustment and specific return/year |\n| S022 / FS-S012 | Partial | IRS deposit tiers, noncumulative treatment and relief read | Read § 6656 and applicable employment-tax deposit regulations; validate deposit schedule and notice facts |\n\nCoverage 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.\n\n## 4. Remaining publication holds\n\nThese source repairs do not clear either parent area.\n\n- 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.\n- 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.\n- 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.\n- 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.\n- Nonfederal/contract holds: State, local and tribal taxes, actual creditor agreements, guaranties and other contract-dependent questions are outside SOURCE-02 and remain unverified.\n\n## 5. Researcher self-check\n\nNewly 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.\n\nAttempted but not successfully read: 26 CFR §§ 1.108-7 and 301.7122-1. No operative regulatory claim is certified from those failed retrievals.\n\nReused, not reopened: S002, S003 and S011, based on the coordinator's supplied October 22 UTC primary-text check and its explicitly limited findings.\n\nNot 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.\n\nThis is a focused researcher evidence check, not an independent review or acceptance of D014.\n\nEND D014 SOURCE-02\n\n","tables":[{"headers":[],"index":0,"links":[{"href":"https://www.ecfr.gov/current/title-26/section-1.108-7?utm_source=chatgpt.com","text":"https://www.ecfr.gov/current/title-26/section-1.108-7"},{"href":"https://www.ecfr.gov/current/title-26/section-1.1017-1?utm_source=chatgpt.com","text":"https://www.ecfr.gov/current/title-26/section-1.1017-1"},{"href":"https://uscode.house.gov/us/usc/119-118/t26/s6320/?utm_source=chatgpt.com","text":"https://uscode.house.gov/us/usc/119-118/t26/s6320/"},{"href":"https://uscode.house.gov/us/usc/119-118/t26/s6330/?utm_source=chatgpt.com","text":"https://uscode.house.gov/us/usc/119-118/t26/s6330/"},{"href":"https://uscode.house.gov/us/usc/119-118/t26/s6343/?utm_source=chatgpt.com","text":"https://uscode.house.gov/us/usc/119-118/t26/s6343/"},{"href":"https://uscode.house.gov/us/usc/119-118/t26/s6159/?utm_source=chatgpt.com","text":"https://uscode.house.gov/us/usc/119-118/t26/s6159/"},{"href":"https://uscode.house.gov/us/usc/119-118/t26/s6502/?utm_source=chatgpt.com","text":"https://uscode.house.gov/us/usc/119-118/t26/s6502/"},{"href":"https://uscode.house.gov/us/usc/119-118/t26/s7122/?utm_source=chatgpt.com","text":"https://uscode.house.gov/us/usc/119-118/t26/s7122/"},{"href":"https://www.ecfr.gov/current/title-26/section-301.7122-1?utm_source=chatgpt.com","text":"https://www.ecfr.gov/current/title-26/section-301.7122-1"},{"href":"https://www.irs.gov/payments/failure-to-pay-penalty?utm_source=chatgpt.com","text":"https://www.irs.gov/payments/failure-to-pay-penalty"},{"href":"https://www.irs.gov/payments/failure-to-file-penalty?utm_source=chatgpt.com","text":"https://www.irs.gov/payments/failure-to-file-penalty"},{"href":"https://www.irs.gov/payments/failure-to-deposit-penalty?utm_source=chatgpt.com","text":"https://www.irs.gov/payments/failure-to-deposit-penalty"}],"row_links":[[],[{"href":"https://www.ecfr.gov/current/title-26/section-1.108-7?utm_source=chatgpt.com","text":"https://www.ecfr.gov/current/title-26/section-1.108-7"}],[{"href":"https://www.ecfr.gov/current/title-26/section-1.1017-1?utm_source=chatgpt.com","text":"https://www.ecfr.gov/current/title-26/section-1.1017-1"}],[{"href":"https://uscode.house.gov/us/usc/119-118/t26/s6320/?utm_source=chatgpt.com","text":"https://uscode.house.gov/us/usc/119-118/t26/s6320/"}],[{"href":"https://uscode.house.gov/us/usc/119-118/t26/s6330/?utm_source=chatgpt.com","text":"https://uscode.house.gov/us/usc/119-118/t26/s6330/"}],[{"href":"https://uscode.house.gov/us/usc/119-118/t26/s6343/?utm_source=chatgpt.com","text":"https://uscode.house.gov/us/usc/119-118/t26/s6343/"}],[{"href":"https://uscode.house.gov/us/usc/119-118/t26/s6159/?utm_source=chatgpt.com","text":"https://uscode.house.gov/us/usc/119-118/t26/s6159/"}],[{"href":"https://uscode.house.gov/us/usc/119-118/t26/s6502/?utm_source=chatgpt.com","text":"https://uscode.house.gov/us/usc/119-118/t26/s6502/"}],[{"href":"https://uscode.house.gov/us/usc/119-118/t26/s7122/?utm_source=chatgpt.com","text":"https://uscode.house.gov/us/usc/119-118/t26/s7122/"}],[{"href":"https://www.ecfr.gov/current/title-26/section-301.7122-1?utm_source=chatgpt.com","text":"https://www.ecfr.gov/current/title-26/section-301.7122-1"}],[{"href":"https://www.irs.gov/payments/failure-to-pay-penalty?utm_source=chatgpt.com","text":"https://www.irs.gov/payments/failure-to-pay-penalty"}],[{"href":"https://www.irs.gov/payments/failure-to-file-penalty?utm_source=chatgpt.com","text":"https://www.irs.gov/payments/failure-to-file-penalty"}],[{"href":"https://www.irs.gov/payments/failure-to-deposit-penalty?utm_source=chatgpt.com","text":"https://www.irs.gov/payments/failure-to-deposit-penalty"}]],"rows":[["Retained ID / new sub-ID","Primary authority, direct literal URL","Passage read and evidence","Access / disposition"],["S010 / FS-S001","Treasury, 26 CFR § 1.108-7. https://www.ecfr.gov/current/title-26/section-1.108-7","Tax-attribute reduction; requested section endpoint returned an access error","Unresolved — no claim of passage verification"],["S010 / FS-S002","Treasury, 26 CFR § 1.1017-1. https://www.ecfr.gov/current/title-26/section-1.1017-1","§ 1.1017-1(a), (b)(1)–(2): basis-reduction ordering, preceding attribute reductions and allocation among multiple discharged debts","Opened/read; eCFR displayed current through October 19, 2026 \necfr.gov"],["S012 / FS-S003","OLRC, 26 USC § 6320. https://uscode.house.gov/us/usc/119-118/t26/s6320/","§ 6320(a)(1)–(3), (b), (c): written NFTL notice, delivery methods, five-business-day period, hearing request and coordination with § 6330","Opened/read \nuscode.house.gov"],["S013 / FS-S004","OLRC, 26 USC § 6330. https://uscode.house.gov/us/usc/119-118/t26/s6330/","§ 6330(a)–(d): pre-levy notice, hearing rights, permissible issues, Tax Court review","Opened/read \nuscode.house.gov\n+1"],["S014 / FS-S005","OLRC, 26 USC § 6343. https://uscode.house.gov/us/usc/119-118/t26/s6343/","§ 6343(a)(1)(A)–(E), (a)(2)–(3), (b): mandatory release grounds, essential business property, subsequent levy and return of property","Opened/read \nuscode.house.gov"],["S015 / FS-S006","OLRC, 26 USC § 6159. https://uscode.house.gov/us/usc/119-118/t26/s6159/","§ 6159(a)–(e): agreements, modification/termination, guaranteed agreements, partial-payment review, administrative review","Opened/read \nuscode.house.gov"],["S016 / FS-S007","OLRC, 26 USC § 6502. https://uscode.house.gov/us/usc/119-118/t26/s6502/","§ 6502(a)(1)–(2), (b): ten-year baseline, specified agreed periods, court proceedings and levy date","Opened/read \nuscode.house.gov"],["S017 / FS-S008","OLRC, 26 USC § 7122. https://uscode.house.gov/us/usc/119-118/t26/s7122/","§ 7122(a)–(c): compromise authority, submission payments, payment application and exceptions","Opened/read \nuscode.house.gov\n+1"],["S017 / FS-S009","Treasury, 26 CFR § 301.7122-1. https://www.ecfr.gov/current/title-26/section-301.7122-1","Regulatory definitions of DATL, DATC and ETA sought; direct retrieval failed","Unresolved — exact endpoint identified, operative passage not independently read"],["S022 / FS-S010","IRS, Failure to Pay Penalty. https://www.irs.gov/payments/failure-to-pay-penalty","Calculation sections: 0.5% ordinary monthly rate, 25% ceiling, concurrency, conditional 0.25% and 1% rates, relief","Opened/read \nInternal Revenue Service"],["S022 / FS-S011","IRS, Failure to File Penalty. https://www.irs.gov/payments/failure-to-file-penalty","Individuals/most businesses, partnership distinction, monthly rates, concurrency, return-due-date minimums","Opened/read \nInternal Revenue Service"],["S022 / FS-S012","IRS, Failure to Deposit Penalty. https://www.irs.gov/payments/failure-to-deposit-penalty","Official penalty page opened; complete rate tiers and deposit-period applicability not yet extracted and reconciled","Partial \nInternal Revenue Service"]]},{"headers":[],"index":1,"links":[{"href":"https://uscode.house.gov/us/usc/119-118/t26/s61/?utm_source=chatgpt.com","text":"https://uscode.house.gov/us/usc/119-118/t26/s61/"},{"href":"https://uscode.house.gov/us/usc/119-118/t26/s6050P/?utm_source=chatgpt.com","text":"https://uscode.house.gov/us/usc/119-118/t26/s6050P/"},{"href":"https://uscode.house.gov/us/usc/119-118/t26/s6321/?utm_source=chatgpt.com","text":"https://uscode.house.gov/us/usc/119-118/t26/s6321/"}],"row_links":[[],[{"href":"https://uscode.house.gov/us/usc/119-118/t26/s61/?utm_source=chatgpt.com","text":"https://uscode.house.gov/us/usc/119-118/t26/s61/"}],[{"href":"https://uscode.house.gov/us/usc/119-118/t26/s6050P/?utm_source=chatgpt.com","text":"https://uscode.house.gov/us/usc/119-118/t26/s6050P/"}],[{"href":"https://uscode.house.gov/us/usc/119-118/t26/s6321/?utm_source=chatgpt.com","text":"https://uscode.house.gov/us/usc/119-118/t26/s6321/"}]],"rows":[["Original source","Direct URL and pinpoint","Original claim","Check provenance"],["D014-S002","https://uscode.house.gov/us/usc/119-118/t26/s61/ — § 61(a)(11)","D014-C030: discharge-of-indebtedness gross-income category, subject to exceptions","Coordinator opened/read October 22, 2026, 23:25:30 UTC"],["D014-S003","https://uscode.house.gov/us/usc/119-118/t26/s6050P/ — § 6050P(a)–(c)","D014-C031: applicable-entity $600 information-reporting threshold, distinct from substantive taxable income","Same coordinator check"],["D014-S011","https://uscode.house.gov/us/usc/119-118/t26/s6321/ — § 6321","D014-C001: statutory tax-lien attachment framework","Same coordinator pass; reused D028 passage check"]]},{"headers":[],"index":2,"links":[],"row_links":[[],[],[],[],[],[],[],[],[],[],[],[]],"rows":[["New claim ID","Source / area","Supported replacement finding and limitations"],["D014-FS-C001","S010 / FS-S002; A067","Under § 1.1017-1(a), specified excluded COD income reduces property bases in an ordered sequence, generally using property held on the first day of the following taxable year. § 1.1017-1(b)(1) requires accounting for preceding attribute reductions. This does not independently establish the full § 108 exclusion or attribute-reduction calculation."],["D014-FS-C002","S012 / FS-S003; A019","§ 6320(a)(2) requires NFTL notice within five business days after filing. § 6320(a)(3)(B) establishes a separate 30-day hearing-request window beginning the day after that five-day period. Do not calculate an actual deadline without filing and calendar facts."],["D014-FS-C003","S013 / FS-S004; A019","§ 6330(a) generally requires notice at least 30 days before the first levy for the specified tax period. §§ 6330(c), (d), (e) and (f) govern hearing issues, review, suspension and exceptions. The 30-day Tax Court petition period runs from the determination, not the original levy notice. \nuscode.house.gov\n+1"],["D014-FS-C004","S014 / FS-S005; A019","§ 6343(a)(1) requires levy release when enumerated conditions are met, including determined economic hardship. An installment agreement does not guarantee release where the statutory exceptions apply. Release does not necessarily bar a subsequent levy."],["D014-FS-C005","S015 / FS-S006; A019","§ 6159(c) requires an agreement for qualifying individual Subtitle A liabilities of no more than $10,000 excluding specified additions, subject to five-year compliance history, inability to pay immediately, full payment within three years and continuing compliance. This is not a general $10,000 business-tax guarantee."],["D014-FS-C006","S015 / FS-S006; A019","§ 6159(b) permits modification or termination on specified grounds; ordinarily the statute requires 30 days' advance explanatory notice, subject to jeopardy exception. § 6159(d) requires partial-payment agreement review at least every two years."],["D014-FS-C007","S016 / FS-S007; A019","§ 6502(a) establishes a general ten-year period after assessment for timely levy or commencement of court proceedings, with stated exceptions. Actual CSED requires assessment-specific suspension, extension and proceeding analysis; ten years cannot simply be added to a tax-return due date."],["D014-FS-C008","S017 / FS-S008; A019","§ 7122(a) authorizes compromises; § 7122(c) prescribes submission-payment rules and exceptions, including the statutory individual low-income exception. § 7122(f) includes a 24-month deemed-acceptance provision subject to judicial-dispute tolling. A submitted offer is not automatically accepted. \nuscode.house.gov"],["D014-FS-C009","S022 / FS-S010–S011; A019","IRS guidance distinguishes failure-to-file from failure-to-pay penalties. For applicable returns, concurrent monthly penalties reduce the filing component by the payment component. The ordinary rates cannot simply be added as independent 5% and 0.5% charges for the same month."],["D014-FS-C010","S022 / FS-S011; A019","The IRS identifies a $525 minimum failure-to-file penalty for the listed Forms 1040/1120 where the return due date without extension is after December 31, 2025, the return is more than 60 days late, and the statutory lesser-of limitation applies. Other return types have different rules."],["D014-FS-C011","S022 / FS-S012; A019","IRS guidance gives failure-to-deposit tiers of 2% for 1–5 calendar days late, 5% for 6–15 days, 10% after 15 days, and a conditional 15% notice-triggered tier. These tiers replace rather than accumulate with one another. Actual liability depends on deposit obligations and relief. \nInternal Revenue Service"]]},{"headers":[],"index":3,"links":[],"row_links":[[],[],[],[],[],[],[],[],[],[],[],[],[]],"rows":[["Original source / subrow","Status","Resolved evidence","Residual hold and exact next action"],["S010 / FS-S001","Unresolved","Exact § 1.108-7 endpoint identified, fetch failed","Retrieve current regulation from eCFR or official CFR and read all operative attribute-order, reduction and effective-date provisions"],["S010 / FS-S002","Answered for named passages","§ 1.1017-1(a), (b)(1)–(2) read","Verify remaining paragraphs, elections and property-specific limits before a complete COD calculator"],["S012 / FS-S003","Answered for statutory framework","§ 6320 notice and hearing provisions read","Verify CDP regulations, mailing facts, service and calendar before computing deadlines"],["S013 / FS-S004","Answered for statutory framework","§ 6330(a)–(f) read","Check procedural regulations and exception-specific applicability"],["S014 / FS-S005","Answered for enumerated release grounds","§ 6343(a), (b) read","Verify regulatory hardship test, levy status and wrongful-levy remedies"],["S015 / FS-S006","Answered for cited statutory provisions","§ 6159(a)–(e) read","Verify applicable regulations, agreement category, fees and actual case eligibility"],["S016 / FS-S007","Partial","Ten-year baseline and § 6502 exceptions read","Read relevant § 6503 suspension provisions and reconstruct CSED event history"],["S017 / FS-S008","Answered for statute","§ 7122(a)–(f) read","Verify regulatory grounds and process against § 301.7122-1"],["S017 / FS-S009","Unresolved","Regulation endpoint identified, retrieval failed","Open operative regulation, confirm DATL/DATC/ETA definitions, exceptions and effective text"],["S022 / FS-S010","Partial","IRS failure-to-pay calculations and concurrency read","Read § 6651 and § 301.6651-1 for controlling scope and exceptions"],["S022 / FS-S011","Partial","IRS filing-penalty rates, return categories and minimums read","Verify § 6651, inflation adjustment and specific return/year"],["S022 / FS-S012","Partial","IRS deposit tiers, noncumulative treatment and relief read","Read § 6656 and applicable employment-tax deposit regulations; validate deposit schedule and notice facts"]]}],"claims":[{"claim_id":"D014-FS-C001","area_numbers":[19,67],"area_assignment_method":"task_scope_fallback","researcher_record":{"New claim ID":"D014-FS-C001","Source / area":"S010 / FS-S002; A067","Supported replacement finding and limitations":"Under § 1.1017-1(a), specified excluded COD income reduces property bases in an ordered sequence, generally using property held on the first day of the following taxable year. § 1.1017-1(b)(1) requires accounting for preceding attribute reductions. This does not independently establish the full § 108 exclusion or attribute-reduction calculation."},"coordinator_verification_status":"not_yet_checked"},{"claim_id":"D014-FS-C002","area_numbers":[19,67],"area_assignment_method":"task_scope_fallback","researcher_record":{"New claim ID":"D014-FS-C002","Source / area":"S012 / FS-S003; A019","Supported replacement finding and limitations":"§ 6320(a)(2) requires NFTL notice within five business days after filing. § 6320(a)(3)(B) establishes a separate 30-day hearing-request window beginning the day after that five-day period. Do not calculate an actual deadline without filing and calendar facts."},"coordinator_verification_status":"not_yet_checked"},{"claim_id":"D014-FS-C003","area_numbers":[19,67],"area_assignment_method":"task_scope_fallback","researcher_record":{"New claim ID":"D014-FS-C003","Source / area":"S013 / FS-S004; A019","Supported replacement finding and limitations":"§ 6330(a) generally requires notice at least 30 days before the first levy for the specified tax period. §§ 6330(c), (d), (e) and (f) govern hearing issues, review, suspension and exceptions. The 30-day Tax Court petition period runs from the determination, not the original levy notice. \nuscode.house.gov\n+1"},"coordinator_verification_status":"not_yet_checked"},{"claim_id":"D014-FS-C004","area_numbers":[19,67],"area_assignment_method":"task_scope_fallback","researcher_record":{"New claim ID":"D014-FS-C004","Source / area":"S014 / FS-S005; A019","Supported replacement finding and limitations":"§ 6343(a)(1) requires levy release when enumerated conditions are met, including determined economic hardship. An installment agreement does not guarantee release where the statutory exceptions apply. Release does not necessarily bar a subsequent levy."},"coordinator_verification_status":"not_yet_checked"},{"claim_id":"D014-FS-C005","area_numbers":[19,67],"area_assignment_method":"task_scope_fallback","researcher_record":{"New claim ID":"D014-FS-C005","Source / area":"S015 / FS-S006; A019","Supported replacement finding and limitations":"§ 6159(c) requires an agreement for qualifying individual Subtitle A liabilities of no more than $10,000 excluding specified additions, subject to five-year compliance history, inability to pay immediately, full payment within three years and continuing compliance. This is not a general $10,000 business-tax guarantee."},"coordinator_verification_status":"not_yet_checked"},{"claim_id":"D014-FS-C006","area_numbers":[19,67],"area_assignment_method":"task_scope_fallback","researcher_record":{"New claim ID":"D014-FS-C006","Source / area":"S015 / FS-S006; A019","Supported replacement finding and limitations":"§ 6159(b) permits modification or termination on specified grounds; ordinarily the statute requires 30 days' advance explanatory notice, subject to jeopardy exception. § 6159(d) requires partial-payment agreement review at least every two years."},"coordinator_verification_status":"not_yet_checked"},{"claim_id":"D014-FS-C007","area_numbers":[19,67],"area_assignment_method":"task_scope_fallback","researcher_record":{"New claim ID":"D014-FS-C007","Source / area":"S016 / FS-S007; A019","Supported replacement finding and limitations":"§ 6502(a) establishes a general ten-year period after assessment for timely levy or commencement of court proceedings, with stated exceptions. Actual CSED requires assessment-specific suspension, extension and proceeding analysis; ten years cannot simply be added to a tax-return due date."},"coordinator_verification_status":"not_yet_checked"},{"claim_id":"D014-FS-C008","area_numbers":[19,67],"area_assignment_method":"task_scope_fallback","researcher_record":{"New claim ID":"D014-FS-C008","Source / area":"S017 / FS-S008; A019","Supported replacement finding and limitations":"§ 7122(a) authorizes compromises; § 7122(c) prescribes submission-payment rules and exceptions, including the statutory individual low-income exception. § 7122(f) includes a 24-month deemed-acceptance provision subject to judicial-dispute tolling. A submitted offer is not automatically accepted. \nuscode.house.gov"},"coordinator_verification_status":"not_yet_checked"},{"claim_id":"D014-FS-C009","area_numbers":[19,67],"area_assignment_method":"task_scope_fallback","researcher_record":{"New claim ID":"D014-FS-C009","Source / area":"S022 / FS-S010–S011; A019","Supported replacement finding and limitations":"IRS guidance distinguishes failure-to-file from failure-to-pay penalties. For applicable returns, concurrent monthly penalties reduce the filing component by the payment component. The ordinary rates cannot simply be added as independent 5% and 0.5% charges for the same month."},"coordinator_verification_status":"not_yet_checked"},{"claim_id":"D014-FS-C010","area_numbers":[19,67],"area_assignment_method":"task_scope_fallback","researcher_record":{"New claim ID":"D014-FS-C010","Source / area":"S022 / FS-S011; A019","Supported replacement finding and limitations":"The IRS identifies a $525 minimum failure-to-file penalty for the listed Forms 1040/1120 where the return due date without extension is after December 31, 2025, the return is more than 60 days late, and the statutory lesser-of limitation applies. Other return types have different rules."},"coordinator_verification_status":"not_yet_checked"},{"claim_id":"D014-FS-C011","area_numbers":[19,67],"area_assignment_method":"task_scope_fallback","researcher_record":{"New claim ID":"D014-FS-C011","Source / area":"S022 / FS-S012; A019","Supported replacement finding and limitations":"IRS guidance gives failure-to-deposit tiers of 2% for 1–5 calendar days late, 5% for 6–15 days, 10% after 15 days, and a conditional 15% notice-triggered tier. These tiers replace rather than accumulate with one another. Actual liability depends on deposit obligations and relief. \nInternal Revenue Service"},"coordinator_verification_status":"not_yet_checked"}],"sources":[{"source_id":"D014-FS-S001","urls":["https://www.ecfr.gov/current/title-26/section-1.108-7","https://www.ecfr.gov/current/title-26/section-1.108-7?utm_source=chatgpt.com"],"researcher_record":{"Retained ID / new sub-ID":"S010 / FS-S001","Primary authority, direct literal URL":"Treasury, 26 CFR § 1.108-7. https://www.ecfr.gov/current/title-26/section-1.108-7","Passage read and evidence":"Tax-attribute reduction; requested section endpoint returned an access error","Access / disposition":"Unresolved — no claim of passage verification"},"coordinator_verification_status":"not_yet_checked","id_normalization":"Actual visible FS sub-ID qualified by D014; parent S-ID retained separately, literal row unchanged","retained_parent_source_id":"D014-S010","local_sub_id":"FS-S001"},{"source_id":"D014-FS-S002","urls":["https://www.ecfr.gov/current/title-26/section-1.1017-1","https://www.ecfr.gov/current/title-26/section-1.1017-1?utm_source=chatgpt.com"],"researcher_record":{"Retained ID / new sub-ID":"S010 / FS-S002","Primary authority, direct literal URL":"Treasury, 26 CFR § 1.1017-1. https://www.ecfr.gov/current/title-26/section-1.1017-1","Passage read and evidence":"§ 1.1017-1(a), (b)(1)–(2): basis-reduction ordering, preceding attribute reductions and allocation among multiple discharged debts","Access / disposition":"Opened/read; eCFR displayed current through October 19, 2026 \necfr.gov"},"coordinator_verification_status":"not_yet_checked","id_normalization":"Actual visible FS sub-ID qualified by D014; parent S-ID retained separately, literal row unchanged","retained_parent_source_id":"D014-S010","local_sub_id":"FS-S002"},{"source_id":"D014-FS-S003","urls":["https://uscode.house.gov/us/usc/119-118/t26/s6320/","https://uscode.house.gov/us/usc/119-118/t26/s6320/?utm_source=chatgpt.com"],"researcher_record":{"Retained ID / new sub-ID":"S012 / FS-S003","Primary authority, direct literal URL":"OLRC, 26 USC § 6320. https://uscode.house.gov/us/usc/119-118/t26/s6320/","Passage read and evidence":"§ 6320(a)(1)–(3), (b), (c): written NFTL notice, delivery methods, five-business-day period, hearing request and coordination with § 6330","Access / disposition":"Opened/read \nuscode.house.gov"},"coordinator_verification_status":"not_yet_checked","id_normalization":"Actual visible FS sub-ID qualified by D014; parent S-ID retained separately, literal row unchanged","retained_parent_source_id":"D014-S012","local_sub_id":"FS-S003"},{"source_id":"D014-FS-S004","urls":["https://uscode.house.gov/us/usc/119-118/t26/s6330/","https://uscode.house.gov/us/usc/119-118/t26/s6330/?utm_source=chatgpt.com"],"researcher_record":{"Retained ID / new sub-ID":"S013 / FS-S004","Primary authority, direct literal URL":"OLRC, 26 USC § 6330. https://uscode.house.gov/us/usc/119-118/t26/s6330/","Passage read and evidence":"§ 6330(a)–(d): pre-levy notice, hearing rights, permissible issues, Tax Court review","Access / disposition":"Opened/read \nuscode.house.gov\n+1"},"coordinator_verification_status":"not_yet_checked","id_normalization":"Actual visible FS sub-ID qualified by D014; parent S-ID retained separately, literal row unchanged","retained_parent_source_id":"D014-S013","local_sub_id":"FS-S004"},{"source_id":"D014-FS-S005","urls":["https://uscode.house.gov/us/usc/119-118/t26/s6343/","https://uscode.house.gov/us/usc/119-118/t26/s6343/?utm_source=chatgpt.com"],"researcher_record":{"Retained ID / new sub-ID":"S014 / FS-S005","Primary authority, direct literal URL":"OLRC, 26 USC § 6343. https://uscode.house.gov/us/usc/119-118/t26/s6343/","Passage read and evidence":"§ 6343(a)(1)(A)–(E), (a)(2)–(3), (b): mandatory release grounds, essential business property, subsequent levy and return of property","Access / disposition":"Opened/read \nuscode.house.gov"},"coordinator_verification_status":"not_yet_checked","id_normalization":"Actual visible FS sub-ID qualified by D014; parent S-ID retained separately, literal row unchanged","retained_parent_source_id":"D014-S014","local_sub_id":"FS-S005"},{"source_id":"D014-FS-S006","urls":["https://uscode.house.gov/us/usc/119-118/t26/s6159/","https://uscode.house.gov/us/usc/119-118/t26/s6159/?utm_source=chatgpt.com"],"researcher_record":{"Retained ID / new sub-ID":"S015 / FS-S006","Primary authority, direct literal URL":"OLRC, 26 USC § 6159. https://uscode.house.gov/us/usc/119-118/t26/s6159/","Passage read and evidence":"§ 6159(a)–(e): agreements, modification/termination, guaranteed agreements, partial-payment review, administrative review","Access / disposition":"Opened/read \nuscode.house.gov"},"coordinator_verification_status":"not_yet_checked","id_normalization":"Actual visible FS sub-ID qualified by D014; parent S-ID retained separately, literal row unchanged","retained_parent_source_id":"D014-S015","local_sub_id":"FS-S006"},{"source_id":"D014-FS-S007","urls":["https://uscode.house.gov/us/usc/119-118/t26/s6502/","https://uscode.house.gov/us/usc/119-118/t26/s6502/?utm_source=chatgpt.com"],"researcher_record":{"Retained ID / new sub-ID":"S016 / FS-S007","Primary authority, direct literal URL":"OLRC, 26 USC § 6502. https://uscode.house.gov/us/usc/119-118/t26/s6502/","Passage read and evidence":"§ 6502(a)(1)–(2), (b): ten-year baseline, specified agreed periods, court proceedings and levy date","Access / disposition":"Opened/read \nuscode.house.gov"},"coordinator_verification_status":"not_yet_checked","id_normalization":"Actual visible FS sub-ID qualified by D014; parent S-ID retained separately, literal row unchanged","retained_parent_source_id":"D014-S016","local_sub_id":"FS-S007"},{"source_id":"D014-FS-S008","urls":["https://uscode.house.gov/us/usc/119-118/t26/s7122/","https://uscode.house.gov/us/usc/119-118/t26/s7122/?utm_source=chatgpt.com"],"researcher_record":{"Retained ID / new sub-ID":"S017 / FS-S008","Primary authority, direct literal URL":"OLRC, 26 USC § 7122. https://uscode.house.gov/us/usc/119-118/t26/s7122/","Passage read and evidence":"§ 7122(a)–(c): compromise authority, submission payments, payment application and exceptions","Access / disposition":"Opened/read \nuscode.house.gov\n+1"},"coordinator_verification_status":"not_yet_checked","id_normalization":"Actual visible FS sub-ID qualified by D014; parent S-ID retained separately, literal row unchanged","retained_parent_source_id":"D014-S017","local_sub_id":"FS-S008"},{"source_id":"D014-FS-S009","urls":["https://www.ecfr.gov/current/title-26/section-301.7122-1","https://www.ecfr.gov/current/title-26/section-301.7122-1?utm_source=chatgpt.com"],"researcher_record":{"Retained ID / new sub-ID":"S017 / FS-S009","Primary authority, direct literal URL":"Treasury, 26 CFR § 301.7122-1. https://www.ecfr.gov/current/title-26/section-301.7122-1","Passage read and evidence":"Regulatory definitions of DATL, DATC and ETA sought; direct retrieval failed","Access / disposition":"Unresolved — exact endpoint identified, operative passage not independently read"},"coordinator_verification_status":"not_yet_checked","id_normalization":"Actual visible FS sub-ID qualified by D014; parent S-ID retained separately, literal row unchanged","retained_parent_source_id":"D014-S017","local_sub_id":"FS-S009"},{"source_id":"D014-FS-S010","urls":["https://www.irs.gov/payments/failure-to-pay-penalty","https://www.irs.gov/payments/failure-to-pay-penalty?utm_source=chatgpt.com"],"researcher_record":{"Retained ID / new sub-ID":"S022 / FS-S010","Primary authority, direct literal URL":"IRS, Failure to Pay Penalty. https://www.irs.gov/payments/failure-to-pay-penalty","Passage read and evidence":"Calculation sections: 0.5% ordinary monthly rate, 25% ceiling, concurrency, conditional 0.25% and 1% rates, relief","Access / disposition":"Opened/read \nInternal Revenue Service"},"coordinator_verification_status":"not_yet_checked","id_normalization":"Actual visible FS sub-ID qualified by D014; parent S-ID retained separately, literal row unchanged","retained_parent_source_id":"D014-S022","local_sub_id":"FS-S010"},{"source_id":"D014-FS-S011","urls":["https://www.irs.gov/payments/failure-to-file-penalty","https://www.irs.gov/payments/failure-to-file-penalty?utm_source=chatgpt.com"],"researcher_record":{"Retained ID / new sub-ID":"S022 / FS-S011","Primary authority, direct literal URL":"IRS, Failure to File Penalty. https://www.irs.gov/payments/failure-to-file-penalty","Passage read and evidence":"Individuals/most businesses, partnership distinction, monthly rates, concurrency, return-due-date minimums","Access / disposition":"Opened/read \nInternal Revenue Service"},"coordinator_verification_status":"not_yet_checked","id_normalization":"Actual visible FS sub-ID qualified by D014; parent S-ID retained separately, literal row unchanged","retained_parent_source_id":"D014-S022","local_sub_id":"FS-S011"},{"source_id":"D014-FS-S012","urls":["https://www.irs.gov/payments/failure-to-deposit-penalty","https://www.irs.gov/payments/failure-to-deposit-penalty?utm_source=chatgpt.com"],"researcher_record":{"Retained ID / new sub-ID":"S022 / FS-S012","Primary authority, direct literal URL":"IRS, Failure to Deposit Penalty. https://www.irs.gov/payments/failure-to-deposit-penalty","Passage read and evidence":"Official penalty page opened; complete rate tiers and deposit-period applicability not yet extracted and reconciled","Access / disposition":"Partial \nInternal Revenue Service"},"coordinator_verification_status":"not_yet_checked","id_normalization":"Actual visible FS sub-ID qualified by D014; parent S-ID retained separately, literal row unchanged","retained_parent_source_id":"D014-S022","local_sub_id":"FS-S012"}],"coverage":[{"topic":"S010 / FS-S001","researcher_record":{"Original source / subrow":"S010 / FS-S001","Status":"Unresolved","Resolved evidence":"Exact § 1.108-7 endpoint identified, fetch failed","Residual hold and exact next action":"Retrieve current regulation from eCFR or official CFR and read all operative attribute-order, reduction and effective-date provisions"},"coordinator_acceptance":"scoped_review_with_remaining_holds_not_parent_acceptance","coordinator_review":"[internal evidence reference]"},{"topic":"S010 / FS-S002","researcher_record":{"Original source / subrow":"S010 / FS-S002","Status":"Answered for named passages","Resolved evidence":"§ 1.1017-1(a), (b)(1)–(2) read","Residual hold and exact next action":"Verify remaining paragraphs, elections and property-specific limits before a complete COD calculator"},"coordinator_acceptance":"scoped_review_with_remaining_holds_not_parent_acceptance","coordinator_review":"[internal evidence reference]"},{"topic":"S012 / FS-S003","researcher_record":{"Original source / subrow":"S012 / FS-S003","Status":"Answered for statutory framework","Resolved evidence":"§ 6320 notice and hearing provisions read","Residual hold and exact next action":"Verify CDP regulations, mailing facts, service and calendar before computing deadlines"},"coordinator_acceptance":"scoped_review_with_remaining_holds_not_parent_acceptance","coordinator_review":"[internal evidence reference]"},{"topic":"S013 / FS-S004","researcher_record":{"Original source / subrow":"S013 / FS-S004","Status":"Answered for statutory framework","Resolved evidence":"§ 6330(a)–(f) read","Residual hold and exact next action":"Check procedural regulations and exception-specific applicability"},"coordinator_acceptance":"scoped_review_with_remaining_holds_not_parent_acceptance","coordinator_review":"[internal evidence reference]"},{"topic":"S014 / FS-S005","researcher_record":{"Original source / subrow":"S014 / FS-S005","Status":"Answered for enumerated release grounds","Resolved evidence":"§ 6343(a), (b) read","Residual hold and exact next action":"Verify regulatory hardship test, levy status and wrongful-levy remedies"},"coordinator_acceptance":"scoped_review_with_remaining_holds_not_parent_acceptance","coordinator_review":"[internal evidence reference]"},{"topic":"S015 / FS-S006","researcher_record":{"Original source / subrow":"S015 / FS-S006","Status":"Answered for cited statutory provisions","Resolved evidence":"§ 6159(a)–(e) read","Residual hold and exact next action":"Verify applicable regulations, agreement category, fees and actual case eligibility"},"coordinator_acceptance":"scoped_review_with_remaining_holds_not_parent_acceptance","coordinator_review":"[internal evidence reference]"},{"topic":"S016 / FS-S007","researcher_record":{"Original source / subrow":"S016 / FS-S007","Status":"Partial","Resolved evidence":"Ten-year baseline and § 6502 exceptions read","Residual hold and exact next action":"Read relevant § 6503 suspension provisions and reconstruct CSED event history"},"coordinator_acceptance":"scoped_review_with_remaining_holds_not_parent_acceptance","coordinator_review":"[internal evidence reference]"},{"topic":"S017 / FS-S008","researcher_record":{"Original source / subrow":"S017 / FS-S008","Status":"Answered for statute","Resolved evidence":"§ 7122(a)–(f) read","Residual hold and exact next action":"Verify regulatory grounds and process against § 301.7122-1"},"coordinator_acceptance":"scoped_review_with_remaining_holds_not_parent_acceptance","coordinator_review":"[internal evidence reference]"},{"topic":"S017 / FS-S009","researcher_record":{"Original source / subrow":"S017 / FS-S009","Status":"Unresolved","Resolved evidence":"Regulation endpoint identified, retrieval failed","Residual hold and exact next action":"Open operative regulation, confirm DATL/DATC/ETA definitions, exceptions and effective text"},"coordinator_acceptance":"scoped_review_with_remaining_holds_not_parent_acceptance","coordinator_review":"[internal evidence reference]"},{"topic":"S022 / FS-S010","researcher_record":{"Original source / subrow":"S022 / FS-S010","Status":"Partial","Resolved evidence":"IRS failure-to-pay calculations and concurrency read","Residual hold and exact next action":"Read § 6651 and § 301.6651-1 for controlling scope and exceptions"},"coordinator_acceptance":"scoped_review_with_remaining_holds_not_parent_acceptance","coordinator_review":"[internal evidence reference]"},{"topic":"S022 / FS-S011","researcher_record":{"Original source / subrow":"S022 / FS-S011","Status":"Partial","Resolved evidence":"IRS filing-penalty rates, return categories and minimums read","Residual hold and exact next action":"Verify § 6651, inflation adjustment and specific return/year"},"coordinator_acceptance":"scoped_review_with_remaining_holds_not_parent_acceptance","coordinator_review":"[internal evidence reference]"},{"topic":"S022 / FS-S012","researcher_record":{"Original source / subrow":"S022 / FS-S012","Status":"Partial","Resolved evidence":"IRS deposit tiers, noncumulative treatment and relief read","Residual hold and exact next action":"Read § 6656 and applicable employment-tax deposit regulations; validate deposit schedule and notice facts"},"coordinator_acceptance":"scoped_review_with_remaining_holds_not_parent_acceptance","coordinator_review":"[internal evidence reference]"}],"annotations":{},"corrections":[],"resolved_corrections":[],"review_history":[]}