{
  "status": "NOT RUN",
  "fixture_source": "Independent_Review_Fixture.txt",
  "scope": "Entirely fictional records; practitioner-approved answer key required. No production accuracy estimate or tax judgment.",
  "comparison": {
    "existing_workflow": "",
    "proposed_workflow": "",
    "product_release": "",
    "previous_release_available": null,
    "review_date": "",
    "reviewer": "",
    "independent_sample_selected_before_flags": []
  },
  "cases": [
    {
      "id": "A",
      "case": "ordinary current-period record",
      "input_ids_versions": "",
      "existing_observation": "",
      "proposed_observation": "",
      "unsupported_closure": "",
      "missed_question": "",
      "unresolved_question_owner": "",
      "inspected_evidence": "",
      "preparation_minutes": null,
      "verification_minutes": null,
      "follow_up_minutes": null,
      "rework_minutes": null
    },
    {
      "id": "B",
      "case": "corrected source and earlier review dependency",
      "input_ids_versions": "",
      "existing_observation": "",
      "proposed_observation": "",
      "unsupported_closure": "",
      "missed_question": "",
      "unresolved_question_owner": "",
      "inspected_evidence": "",
      "preparation_minutes": null,
      "verification_minutes": null,
      "follow_up_minutes": null,
      "rework_minutes": null
    },
    {
      "id": "C",
      "case": "plausible wrong entity",
      "input_ids_versions": "",
      "existing_observation": "",
      "proposed_observation": "",
      "unsupported_closure": "",
      "missed_question": "",
      "unresolved_question_owner": "",
      "inspected_evidence": "",
      "preparation_minutes": null,
      "verification_minutes": null,
      "follow_up_minutes": null,
      "rework_minutes": null
    },
    {
      "id": "D",
      "case": "absent expected evidence",
      "input_ids_versions": "",
      "existing_observation": "",
      "proposed_observation": "",
      "unsupported_closure": "",
      "missed_question": "",
      "unresolved_question_owner": "",
      "inspected_evidence": "",
      "preparation_minutes": null,
      "verification_minutes": null,
      "follow_up_minutes": null,
      "rework_minutes": null
    },
    {
      "id": "E",
      "case": "prior-period context",
      "input_ids_versions": "",
      "existing_observation": "",
      "proposed_observation": "",
      "unsupported_closure": "",
      "missed_question": "",
      "unresolved_question_owner": "",
      "inspected_evidence": "",
      "preparation_minutes": null,
      "verification_minutes": null,
      "follow_up_minutes": null,
      "rework_minutes": null
    }
  ],
  "decision": "",
  "limitations": ""
}