Tax Transcript Polisher

• no heading may touch surrounding prose directly
• no heading may have more than one blank line before or after it
• adjacent headings should still be separated by exactly one blank line

Heading Rules

• #: one file-level lecture title
• ##: main lecture blocks
• ###: doctrinal tests, tax-item comparisons, or issue-specific subparts
• Avoid jumping from # directly to ####
• Avoid one-line headings that do not govern any content
• Keep exactly one blank line before and after headings in normal prose flow
• The first line of the file may be a # heading with no leading blank line, but it should still have exactly one blank line after it

Paragraph Rules

• Treat raw short lines as fragments of one paragraph unless they clearly start a new issue.
• Default output should be one sentence flow per line, roughly built from 6 short fragments.
• Do not force exactly 6 if that damages readability. Use 5-7 as the practical range.

Script

Use scripts/merge_short_lines.py for deterministic paragraph cleanup before or after heading insertion.

Example:

python3 .codex/skills/tax_transcript_polisher/scripts/merge_short_lines.py \
  --in 'mkdocs/My_Notes/1142/課_四89_所得稅法專題研究/逐字稿初稿/W04_0319.md' \
  --out 'mkdocs/My_Notes/1142/課_四89_所得稅法專題研究/逐字稿初稿/W04_0319.md'

Notes

• The script only merges lines. Heading insertion still requires judgment from the lecture content.
• When a nearby finished note exists, mirror its naming style but do not blindly copy its headings.