{
  "status": "NOT RUN",
  "all_data": "fictional",
  "prepared": "2026-10-20",
  "article_slug": "reuse-prior-year-tax-evidence-without-stale-assumptions",
  "sources": [
    {
      "id": "PY-01",
      "file": "01_prior_year_statement.txt",
      "period": "2025",
      "version": 1,
      "body": "FICTIONAL TRAINING SOURCE - NOT A REAL FINANCIAL RECORD\nExample Client Cedar / Fictional Account ALPHA\nPeriod: December 2025\nThis example says an account existed in 2025. It provides no statement about whether the account remains open or has activity in 2026. No account numbers or personal identifiers are included."
    },
    {
      "id": "ORG-01",
      "file": "02_current_organizer.txt",
      "period": "2026",
      "version": 1,
      "body": "FICTIONAL TRAINING ORGANIZER\nExample Client Cedar\nYear: 2026\nQuestion: Is fictional account ALPHA still open, and is current-period support available?\nAnswer: [intentionally blank]\nA previous answer must not be copied into this field as a current response."
    },
    {
      "id": "CUR-01",
      "file": "03_current_support_v1.txt",
      "period": "2026",
      "version": 1,
      "body": "FICTIONAL TRAINING SOURCE - NOT A REAL FINANCIAL RECORD\nExample Client Cedar / Fictional Account ALPHA\nYear: 2026\nVersion: 1\nDemonstration activity label: category A\nThis is a workflow fixture, not tax treatment or an assertion of evidence sufficiency."
    },
    {
      "id": "CUR-01",
      "file": "04_current_support_v2.txt",
      "period": "2026",
      "version": 2,
      "body": "FICTIONAL TRAINING SOURCE - CORRECTED VERSION\nExample Client Cedar / Fictional Account ALPHA\nYear: 2026\nVersion: 2; replaces version 1 of CUR-01\nDemonstration activity label: category B\nCorrection reason: original category label revised.\nThe practitioner must assess the effect; receipt alone does not establish review or resolution."
    },
    {
      "id": "HIST-02",
      "file": "05_historical_acquisition.txt",
      "period": "2022",
      "version": 1,
      "body": "FICTIONAL TRAINING SOURCE\nExample Client Cedar / Fictional Asset BETA\nAcquisition year: 2022\nHistorical acquisition context retained for an authorized reviewer to inspect.\nNo deduction, basis calculation, depreciation method or required retention deadline is supplied. The practitioner determines relevance, adequacy and tax treatment."
    }
  ],
  "cases": [
    {
      "id": "PY1",
      "title": "Prior statement only",
      "setup": "Load PY-01 and ORG-01. Leave current support absent.",
      "expected_observation": "Identify 2025 context separately; current account status/support remains unresolved.",
      "boundary": "Fail if retained evidence automatically closes the 2026 question.",
      "status": "NOT RUN",
      "observed_result": "",
      "reviewer": "",
      "evidence_reference": "",
      "next_owner": "",
      "next_action": ""
    },
    {
      "id": "PY2",
      "title": "Blank answer survives carry-forward",
      "setup": "Carry forward the historical account reference, leaving ORG-01 blank.",
      "expected_observation": "The current response remains blank/unresolved; assign a next owner.",
      "boundary": "Fail if an old answer is presented as current without explicit confirmation.",
      "status": "NOT RUN",
      "observed_result": "",
      "reviewer": "",
      "evidence_reference": "",
      "next_owner": "",
      "next_action": ""
    },
    {
      "id": "PY3",
      "title": "Current support arrives",
      "setup": "Introduce CUR-01 version 1.",
      "expected_observation": "Identify its year, version and inspection route; practitioner decides sufficiency.",
      "boundary": "Do not equate receipt with final tax approval.",
      "status": "NOT RUN",
      "observed_result": "",
      "reviewer": "",
      "evidence_reference": "",
      "next_owner": "",
      "next_action": ""
    },
    {
      "id": "PY4",
      "title": "Correction after review",
      "setup": "Have reviewer A record a fictional readiness decision against version 1; then introduce version 2.",
      "expected_observation": "Retain which version supported the earlier decision and route the correction for impact review.",
      "boundary": "Fail if two versions are counted as independent corroboration or earlier review silently transfers.",
      "status": "NOT RUN",
      "observed_result": "",
      "reviewer": "",
      "evidence_reference": "",
      "next_owner": "",
      "next_action": ""
    },
    {
      "id": "PY5",
      "title": "Handoff before resolution",
      "setup": "Move the open correction question from reviewer A to reviewer B through approved controls.",
      "expected_observation": "Name current owner, remaining question and acceptance of next action; inspect old decision context.",
      "boundary": "Fail if reassignment erases the unresolved question.",
      "status": "NOT RUN",
      "observed_result": "",
      "reviewer": "",
      "evidence_reference": "",
      "next_owner": "",
      "next_action": ""
    },
    {
      "id": "PY6",
      "title": "Historical context remains useful",
      "setup": "Add HIST-02 and ask which source provides acquisition context.",
      "expected_observation": "Locate the retained source with period and purpose; leave tax adequacy to practitioner.",
      "boundary": "Fail if all historical evidence is rejected solely because it is old.",
      "status": "NOT RUN",
      "observed_result": "",
      "reviewer": "",
      "evidence_reference": "",
      "next_owner": "",
      "next_action": ""
    },
    {
      "id": "PY7",
      "title": "Authorized reuse",
      "setup": "Use only a preauthorized demonstration environment; compare intended authorized and unauthorized test roles under approved policy.",
      "expected_observation": "Record actual observed access and approved policy expectation separately.",
      "boundary": "Do not change permissions or claim a control passed without authorized execution.",
      "status": "NOT RUN",
      "observed_result": "",
      "reviewer": "",
      "evidence_reference": "",
      "next_owner": "",
      "next_action": ""
    },
    {
      "id": "PY8",
      "title": "Reproducible handoff record",
      "setup": "Ask another reviewer to reconstruct the final state from the saved record.",
      "expected_observation": "Identify retained context, current source/version, unresolved change, owner and next action.",
      "boundary": "Do not invent timing, improved accuracy or a completed pilot outcome.",
      "status": "NOT RUN",
      "observed_result": "",
      "reviewer": "",
      "evidence_reference": "",
      "next_owner": "",
      "next_action": ""
    }
  ]
}