Tax Cases

Step 1 — Determine Source

Parse $ARGUMENTS:

• vita → VITA Pub 4491 training exercises (best coverage, verified by IRS)
• pub17 → Publication 17 "Your Federal Income Tax" worked examples
• mef → IRS MeF (Modernized e-File) software developer test cases
• anything else → treat as a scenario description, use vita as primary source

If no argument, default to vita.

Step 2 — Spawn IRS Sourcer Agent

Spawn one agent using agents/irs-sourcer.md. Pass:

• Source type / description: $ARGUMENTS
• Output path: .state/bench/irs-cases-raw.json

Wait for completion. Verify the file exists and contains a cases array with at least one entry.

If sourcer finds no usable cases, stop and report which sources were tried.

Step 3 — Determine Next Case Number

Read the benchmark/cases/ directory. Find the highest existing case number (e.g. 97 → next is 98).

Step 4 — Spawn Case Writer Agents

Read .state/bench/irs-cases-raw.json. For each raw case in the cases array, spawn one case-writer agent in parallel using agents/case-writer.md. Pass:

• The raw case object (scenario description, form values, IRS-provided correct values, source citation)
• The next available case number (increment per case: 98, 99, 100, …)
• Cases directory: benchmark/cases/

Spawn ALL case-writer agents in a single message (parallel).

Wait for all to complete.

Step 5 — Verify Cases

For each newly created case directory, verify:

1. input.json exists and is valid JSON with a forms array
2. correct.json exists and has correct.line24_total_tax, correct.line35a_refund, correct.line37_amount_owed
3. correct.json has a source field citing the IRS publication, exercise number, and page

Report any cases that failed verification. Do NOT run the benchmark — that's for /tax-fix after cases are added.

Step 6 — Report

Print a summary:

Cases added: N (cases 98–105)
Source: VITA Pub 4491 TY2025

New cases:
  98-[name]   Single, W-2 + interest   IRS VITA Ex. 3
  99-[name]   MFJ, retirement + SSA    IRS VITA Ex. 7
  ...

Next step: run /tax-fix to see how the engine performs on these cases.

Append to .state/bench/progress.md:

## Cases Added — [timestamp]
- Source: [source]
- Cases: [list with numbers and names]
- IRS citations: [list]

Key Constraints

• Every correct value must be traceable to an IRS publication page/exercise — no computed values
• If an IRS example is ambiguous or the publication doesn't give a specific line value, omit that field from correct (the benchmark only requires the three pass/fail fields)
• Do NOT delete or modify existing cases
• Do NOT run gen_correct.ts — it no longer exists