Tax Organizer

Folder Structure (Flat)

Each year folder is flat — no subfolders. Files are named with a consistent prefix pattern:

<YYYY>/
  <institution>-<doc_type>-<detail>.pdf
  <institution>-<doc_type>-<detail>.pdf
  ...

File Naming Convention

<institution>-<doc_type>[-<detail>].<ext>

institution (lowercase): amex, chase, etrade, schwab, fidelity, paypal, venmo, amazon, godaddy, aws, lowes, usaa, irs, texas, travis-county, hays-county, williamson-county, etc.

doc_type (lowercase):

detail (optional): account last 4, property address slug, etc.

Examples

2024/
  amex-statement-annual-9878.pdf
  amex-1099-int.pdf
  chase-statement-annual-4589.pdf
  chase-1099-int.pdf
  etrade-1099-b.pdf
  etrade-1099-div.pdf
  etrade-5498.pdf
  paypal-1099-k.pdf
  ebay-1099-k.pdf
  irs-1040-filed.pdf
  texas-franchise-tax.pdf
  travis-county-property-tax-7207.pdf
  hays-county-property-tax-1913.pdf
  usaa-1098-7207.pdf
  usaa-1098-1913.pdf
  gravhl-k1.pdf
  tmctech-k1.pdf

Database

Path: BASE_DIR/.tax-organizer/tax_tracker.sqlite

Use sqlite3 CLI or Python sqlite3 module.

Schema

CREATE TABLE IF NOT EXISTS institutions (
    id              INTEGER PRIMARY KEY AUTOINCREMENT,
    code            TEXT NOT NULL UNIQUE,        -- 'amex', 'chase', 'etrade'
    name            TEXT NOT NULL,                -- 'American Express', 'Chase Bank'
    institution_type TEXT NOT NULL,               -- 'bank', 'brokerage', 'payment', 'government', 'insurance', 'employer', 'property'
    portal_url      TEXT,                         -- URL to log in and download docs
    doc_retrieval_notes TEXT,                     -- step-by-step instructions
    first_year      INTEGER,                      -- first year this institution appears
    last_year       INTEGER,                      -- NULL = still active
    discontinued_at TEXT,                         -- date user said "no longer have"
    ask_until_year  INTEGER,                      -- stop asking after this year (discontinued_at year + 3)
    created_at      DATETIME DEFAULT CURRENT_TIMESTAMP
);

CREATE TABLE IF NOT EXISTS institution_docs (
    id              INTEGER PRIMARY KEY AUTOINCREMENT,
    institution_id  INTEGER NOT NULL REFERENCES institutions(id),
    doc_type        TEXT NOT NULL,                -- '1099-int', 'statement-annual', 'property-tax'
    description     TEXT,                         -- 'Interest income statement'
    is_required     BOOLEAN DEFAULT 1,            -- required for tax filing?
    is_conditional  BOOLEAN DEFAULT 0,            -- only needed if threshold met (e.g., 1099-K > $600)
    condition_notes TEXT,                         -- 'Only issued if payments > $600'
    UNIQUE(institution_id, doc_type)
);

CREATE TABLE IF NOT EXISTS year_institutions (
    id              INTEGER PRIMARY KEY AUTOINCREMENT,
    year            INTEGER NOT NULL,
    institution_id  INTEGER NOT NULL REFERENCES institutions(id),
    status          TEXT DEFAULT 'expected',      -- 'expected', 'received', 'not-applicable', 'waived'
    notes           TEXT,
    UNIQUE(year, institution_id)
);

CREATE TABLE IF NOT EXISTS year_documents (
    id              INTEGER PRIMARY KEY AUTOINCREMENT,
    year            INTEGER NOT NULL,
    institution_id  INTEGER NOT NULL REFERENCES institutions(id),
    doc_type        TEXT NOT NULL,
    filename        TEXT,                         -- actual filename in the year folder
    status          TEXT DEFAULT 'missing',       -- 'missing', 'received', 'not-applicable', 'waived'
    received_at     TEXT,                         -- date filed
    notes           TEXT,
    UNIQUE(year, institution_id, doc_type)
);

CREATE TABLE IF NOT EXISTS filing_log (
    id              INTEGER PRIMARY KEY AUTOINCREMENT,
    year            INTEGER NOT NULL,
    filename        TEXT NOT NULL,
    institution_code TEXT,
    doc_type        TEXT,
    action          TEXT NOT NULL,                -- 'filed', 'renamed', 'skipped'
    source_filename TEXT,                         -- original name from incoming/
    filed_at        DATETIME DEFAULT CURRENT_TIMESTAMP
);

CREATE TABLE IF NOT EXISTS discontinuation_log (
    id              INTEGER PRIMARY KEY AUTOINCREMENT,
    institution_id  INTEGER NOT NULL REFERENCES institutions(id),
    year_asked      INTEGER NOT NULL,
    response        TEXT NOT NULL,                -- 'confirmed-gone', 'still-active', 'deferred'
    asked_at        DATETIME DEFAULT CURRENT_TIMESTAMP,
    UNIQUE(institution_id, year_asked)
);

CREATE TABLE IF NOT EXISTS brokerage_accounts (
    id              INTEGER PRIMARY KEY AUTOINCREMENT,
    institution_id  INTEGER NOT NULL REFERENCES institutions(id),
    account_last4   TEXT NOT NULL,
    account_name    TEXT NOT NULL,          -- 'LOGI', 'MJoint', 'TRoth'
    account_type    TEXT NOT NULL,          -- 'brokerage', 'bank', 'ira-roth', 'ira-traditional'
    owner           TEXT,                   -- 'Travis', 'Melissa', 'Joint'
    full_account    TEXT,                   -- full account number if known
    migrated_from   TEXT,                   -- old account last4 for migration tracking
    notes           TEXT,
    first_year      INTEGER,
    last_year       INTEGER,
    UNIQUE(institution_id, account_last4)
);

Seed Data — Known Institutions

Seed these on first run (adjust URLs to match actual portals):

-- Financial Institutions
INSERT INTO institutions (code, name, institution_type, portal_url, doc_retrieval_notes, first_year) VALUES
('amex',     'American Express',  'bank',      'https://www.americanexpress.com/us/customer-service/statements-tax-forms.html', 'Login > Statements & Activity > Tax Forms > Download 1099', 2021),
('chase',    'Chase Bank',        'bank',      'https://www.chase.com/digital/login', 'Login > Statements > Tax Documents > Download', 2021),
('etrade',   'E*TRADE / Morgan Stanley', 'brokerage', 'https://us.etrade.com/etx/pxy/my-account/tax-center', 'Login > Tax Center > Tax Forms > Download all', 2021),
('paypal',   'PayPal',            'payment',   'https://www.paypal.com/myaccount/taxes/', 'Login > Activity > Statements & Tax > Tax Documents', 2021),
('venmo',    'Venmo',             'payment',   'https://venmo.com/account/settings/tax-documents', 'Login > Settings > Tax Documents', 2021),
('ebay',     'eBay',              'payment',   'https://www.ebay.com/sh/reports/tax', 'Login > Seller Hub > Payments > Tax Documents', 2021),
('amazon',   'Amazon',            'payment',   'https://www.amazon.com/gp/css/order-history', 'Login > Orders > Download Order Reports (for business deductions)', 2021),
('godaddy',  'GoDaddy',           'payment',   'https://account.godaddy.com/receipts', 'Login > Account > Billing > Receipts', 2021),
('aws',      'Amazon Web Services','payment',  'https://us-east-1.console.aws.amazon.com/billing/home#/bills', 'Login > Billing > Bills > Download invoices', 2021),
('lowes',    'Lowes',             'payment',   'https://www.lowes.com/mylowes/purchasehistory', 'Login > My Purchases > Download receipts', 2021),
('usaa',     'USAA',              'insurance', 'https://www.usaa.com/inet/wc/insurance-documents', 'Login > Documents > Insurance > Declaration pages', 2021),
('franklin', 'Franklin Templeton','brokerage', 'https://www.franklintempleton.com/investor/investments/my-account', 'Login > Tax Center > Download consolidated 1099 (MUST SPLIT per account)', 2021);

-- Government / Tax Authorities
INSERT INTO institutions (code, name, institution_type, portal_url, doc_retrieval_notes, first_year) VALUES
('irs',              'IRS',                    'government', 'https://www.irs.gov/individuals/get-transcript', 'Get Transcript > Online > Select year', 2021),
('texas',            'Texas Comptroller',      'government', 'https://comptroller.texas.gov/taxes/franchise/', 'Franchise tax filing portal', 2021),
('travis-county',    'Travis County Tax',      'government', 'https://tax-office.traviscountytx.gov/property-taxes', 'Property tax search > Enter address > View/print bill', 2021),
('hays-county',      'Hays County Tax',        'government', 'https://tax.co.hays.tx.us/', 'Search by property > View statement', 2021),
('williamson-county','Williamson County Tax',  'government', 'https://tax.wilco.org/', 'Search by address > View/print', 2021);

-- Business Entities (K-1s, etc.)
INSERT INTO institutions (code, name, institution_type, portal_url, doc_retrieval_notes, first_year) VALUES
('tmctech',  'TMCTECH',   'business', NULL, 'K-1 from CPA or generated in tax software', 2021),
('mapttw',   'MAPTTW',    'business', NULL, 'K-1 from CPA or generated in tax software', 2021),
('mapt',     'MAPT',      'business', NULL, 'K-1 from CPA or generated in tax software', 2021),
('gravhl',   'GRAVHL',    'business', NULL, 'K-1 from CPA or generated in tax software', 2021),
('izuma',    'IZUMA',     'business', NULL, 'K-1 from CPA or generated in tax software', 2021),
('tetech',   'TETECH',    'business', NULL, 'K-1 from CPA or generated in tax software', 2021);

Expected Documents Per Institution

-- Amex
INSERT INTO institution_docs (institution_id, doc_type, description) VALUES
((SELECT id FROM institutions WHERE code='amex'), '1099-int', 'Interest income (if savings/high-yield)'),
((SELECT id FROM institutions WHERE code='amex'), 'statement-annual', 'Year-end summary');

-- Chase
INSERT INTO institution_docs (institution_id, doc_type, description) VALUES
((SELECT id FROM institutions WHERE code='chase'), '1099-int', 'Interest income'),
((SELECT id FROM institutions WHERE code='chase'), 'statement-annual', 'Year-end credit card summary');

-- E*TRADE
INSERT INTO institution_docs (institution_id, doc_type, description) VALUES
((SELECT id FROM institutions WHERE code='etrade'), '1099-b', 'Capital gains/losses'),
((SELECT id FROM institutions WHERE code='etrade'), '1099-div', 'Dividend income'),
((SELECT id FROM institutions WHERE code='etrade'), '1099-int', 'Interest income'),
((SELECT id FROM institutions WHERE code='etrade'), '5498', 'IRA contribution statement'),
((SELECT id FROM institutions WHERE code='etrade'), 'statement-annual', 'Year-end brokerage summary');

-- PayPal
INSERT INTO institution_docs (institution_id, doc_type, description, is_conditional, condition_notes) VALUES
((SELECT id FROM institutions WHERE code='paypal'), '1099-k', 'Payment card transactions', 1, 'Only if gross payments > $600');

-- Venmo
INSERT INTO institution_docs (institution_id, doc_type, description, is_conditional, condition_notes) VALUES
((SELECT id FROM institutions WHERE code='venmo'), '1099-k', 'P2P payment transactions', 1, 'Only if gross payments > $600');

-- eBay
INSERT INTO institution_docs (institution_id, doc_type, description, is_conditional, condition_notes) VALUES
((SELECT id FROM institutions WHERE code='ebay'), '1099-k', 'Marketplace sales', 1, 'Only if gross sales > $600'),
((SELECT id FROM institutions WHERE code='ebay'), 'sales-report', 'Annual sales report for Schedule C');

-- Amazon
INSERT INTO institution_docs (institution_id, doc_type, description) VALUES
((SELECT id FROM institutions WHERE code='amazon'), 'summary', 'Annual order summary / report');

-- GoDaddy
INSERT INTO institution_docs (institution_id, doc_type, description) VALUES
((SELECT id FROM institutions WHERE code='godaddy'), 'summary', 'Annual receipt summary');

-- AWS
INSERT INTO institution_docs (institution_id, doc_type, description) VALUES
((SELECT id FROM institutions WHERE code='aws'), 'summary', 'Annual invoice summary');

-- USAA
INSERT INTO institution_docs (institution_id, doc_type, description) VALUES
((SELECT id FROM institutions WHERE code='usaa'), '1098', 'Mortgage interest (per property)'),
((SELECT id FROM institutions WHERE code='usaa'), 'property-insurance', 'Homeowner policy declaration page (per property)');

-- County property taxes
INSERT INTO institution_docs (institution_id, doc_type, description) VALUES
((SELECT id FROM institutions WHERE code='travis-county'), 'property-tax', 'Property tax receipt (per property)'),
((SELECT id FROM institutions WHERE code='hays-county'), 'property-tax', 'Property tax receipt (per property)'),
((SELECT id FROM institutions WHERE code='williamson-county'), 'property-tax', 'Property tax receipt (per property)');

-- IRS
INSERT INTO institution_docs (institution_id, doc_type, description) VALUES
((SELECT id FROM institutions WHERE code='irs'), '1040-filed', 'Filed tax return (keep copy)'),
((SELECT id FROM institutions WHERE code='irs'), 'transcript', 'Account transcript for verification');

-- Texas
INSERT INTO institution_docs (institution_id, doc_type, description) VALUES
((SELECT id FROM institutions WHERE code='texas'), 'franchise-tax', 'Franchise tax filing confirmation');

-- Franklin Templeton (consolidated 1099 must be split per account)
INSERT INTO institution_docs (institution_id, doc_type, description) VALUES
((SELECT id FROM institutions WHERE code='franklin'), '1099-b', 'Capital gains (consolidated, split per account)'),
((SELECT id FROM institutions WHERE code='franklin'), '1099-div', 'Dividends (consolidated, split per account)');

-- Business entities
INSERT INTO institution_docs (institution_id, doc_type, description) VALUES
((SELECT id FROM institutions WHERE code='tmctech'), 'k1', 'Schedule K-1'),
((SELECT id FROM institutions WHERE code='mapttw'), 'k1', 'Schedule K-1'),
((SELECT id FROM institutions WHERE code='mapt'), 'k1', 'Schedule K-1'),
((SELECT id FROM institutions WHERE code='gravhl'), 'k1', 'Schedule K-1'),
((SELECT id FROM institutions WHERE code='izuma'), 'k1', 'Schedule K-1'),
((SELECT id FROM institutions WHERE code='tetech'), 'k1', 'Schedule K-1');

-- Brokerage account seed data
INSERT INTO brokerage_accounts (institution_id, account_last4, account_name, account_type, owner, notes, first_year) VALUES
((SELECT id FROM institutions WHERE code='etrade'), '9099', 'LOGI', 'brokerage', 'Travis', 'Logitech stock plan. Morgan Stanley acct: 572 369099 209', 2021),
((SELECT id FROM institutions WHERE code='etrade'), '7027', 'MJoint', 'brokerage', 'Joint', 'Joint brokerage. Morgan Stanley acct: 676 407027 205', 2021),
((SELECT id FROM institutions WHERE code='etrade'), '3362', 'MRoth', 'ira-roth', 'Melissa', 'Melissa Roth IRA', 2021),
((SELECT id FROM institutions WHERE code='etrade'), '7978', 'MRoth', 'ira-roth', 'Melissa', 'Melissa Roth IRA (alternate number)', 2021),
((SELECT id FROM institutions WHERE code='etrade'), '0159', 'TRoth', 'ira-roth', 'Travis', 'Travis Roth IRA', 2021),
((SELECT id FROM institutions WHERE code='etrade'), '9558', 'TBroke', 'brokerage', 'Travis', 'Travis brokerage', 2021),
((SELECT id FROM institutions WHERE code='etrade'), '7800', 'Melissa', 'bank', 'Melissa', 'Bank account (1099-INT only)', 2021),
((SELECT id FROM institutions WHERE code='franklin'), '3611', 'FranklinZroth', 'ira-roth', NULL, 'Full acct: 076-509113611', 2021),
((SELECT id FROM institutions WHERE code='franklin'), '4491', 'FranklinZ', 'brokerage', NULL, 'Full acct: 076-508314491', 2021),
((SELECT id FROM institutions WHERE code='franklin'), '7487', 'FranklinA', 'brokerage', NULL, 'Full acct: 476-2747487', 2021);

-- Migration tracking for 2023 E*TRADE → Morgan Stanley
UPDATE brokerage_accounts SET migrated_from = '3020'
WHERE account_last4 = '9099' AND institution_id = (SELECT id FROM institutions WHERE code='etrade');
UPDATE brokerage_accounts SET migrated_from = '5088'
WHERE account_last4 = '7027' AND institution_id = (SELECT id FROM institutions WHERE code='etrade');

Workflow

Action: status (default)

Show a dashboard of all tax years with document completion status.

=== Tax Document Status ===

2025 (filing due: Apr 15, 2026)
  Received:  8/23 docs
  Missing:  15 docs
    amex       1099-int          https://www.americanexpress.com/...
    chase      1099-int          https://www.chase.com/...
    etrade     1099-b            https://us.etrade.com/.../tax-center
    etrade     1099-div          https://us.etrade.com/.../tax-center
    ...

2024 (FILED)
  All 23 docs received

2023 (FILED)
  All 21 docs received

For each missing document, show the portal URL so the user can click and go get it.

Action: status <year>

Show detailed status for one year:

=== 2025 Tax Documents ===

  RECEIVED (8):
    amex-statement-annual-9878.pdf           received 2026-01-15
    chase-statement-annual-4589.pdf          received 2026-01-20
    ...

  MISSING (15):
    amex       1099-int
               URL: https://www.americanexpress.com/...
               Note: Usually available by end of January

    etrade     1099-b
               URL: https://us.etrade.com/.../tax-center
               Note: Consolidated 1099, available mid-February

    travis-county  property-tax-7207
               URL: https://tax-office.traviscountytx.gov/...
               Note: Search by address: 7207 ...

  NOT APPLICABLE (2):
    venmo      1099-k             (no payments over threshold)

  DISCONTINUED INSTITUTIONS (ask until 2028):
    lowes      Discontinued 2025. Still asking (year 1 of 3). Need docs? (yes/no)

Use AskUserQuestion for any discontinued institution confirmations.

Action: file

Process the incoming/ folder. For each file:

1. Read the file using the Read tool (PDFs, images, CSVs)
2. Identify the institution from content (letterhead, headers, account numbers)
3. Identify the doc type (1099-INT, statement, property tax bill, etc.)
4. Identify the tax year from the document content
5. Propose a filename following the naming convention
6. Present to the user with AskUserQuestion:

incoming/ConsolidatedTaxStatement_2025.pdf
  Detected: E*TRADE 1099-B for tax year 2025
  Proposed: etrade-1099-b.pdf → 2025/etrade-1099-b.pdf

  yes | rename "new-name" | skip | stop

On confirmation:

mv "BASE_DIR/incoming/<original>" "BASE_DIR/<year>/<new_name>"

Update year_documents status to received and log in filing_log.

Action: setup <year>

Initialize a new tax year:

1. Create the year folder if it doesn't exist
2. Copy active institutions from the previous year into year_institutions
3. Create expected year_documents rows from institution_docs
4. Check for discontinued institutions — prompt the 3-year confirmation cycle
5. Ask if any new institutions were added this year

Setting up 2025:
  Copied 18 active institutions from 2024
  Created 23 expected document entries

  Discontinued institutions check:
    lowes — discontinued in 2024 (year 1 of 3). Still no docs needed? (yes/no)

  Any new institutions for 2025? (name or "none")

Discontinuation Protocol (3-Year Safety)

When a user says they no longer have an institution:

1. Set institutions.last_year to the current tax year
2. Set institutions.discontinued_at to today's date
3. Set institutions.ask_until_year to current year + 3
4. Log in discontinuation_log

Each year during setup, for each discontinued institution where ask_until_year >= current_year:

lowes — You said you no longer have this account (discontinued 2024).
  This is year 2 of 3 safety reminders.
  Still don't need Lowe's docs for 2026? (yes, confirmed / actually I do need it)

• If "confirmed": log confirmation, continue asking next year until year 3
• If "actually need it": reactivate — set last_year = NULL, discontinued_at = NULL, ask_until_year = NULL
• After year 3: stop asking, institution stays inactive

Present the remaining count: "I'll stop asking about Lowe's after 2027 (1 more year)."

Institution Portal URLs

When showing missing documents, always include the portal URL. Format:

  etrade     1099-b
             URL: https://us.etrade.com/.../tax-center
             Steps: Login > Tax Center > Tax Forms > Download all

If the user adds a new institution, prompt for:

• Portal URL (optional)
• Retrieval steps (optional)
• What document types to expect

Store in institutions and institution_docs.

Filing Intelligence

When processing incoming files, use these patterns to identify documents:

For PDFs: read the first 2-3 pages with the Read tool. For images: read with the Read tool (multimodal).

Filename-Based Detection

Some downloads have predictable filenames. Use these to speed up identification:

Always confirm by reading the PDF content — don't rely on filename alone.

Brokerage Account Registry

E*TRADE / Morgan Stanley Accounts

Multiple accounts exist across family members. Use the last 4 digits of the account number to identify which account a document belongs to.

Naming for brokerage docs with multiple accounts:

etrade-1099-b-9099-logi.pdf
etrade-1099-b-7027-mjoint.pdf
etrade-1099-div-3362-mroth.pdf
etrade-5498-0159-troth.pdf
etrade-1099-int-7800-melissa.pdf

When reading an E*TRADE/Morgan Stanley PDF, extract the account number and match against this table. If unknown, ask the user for the account name.

E*TRADE → Morgan Stanley Migration (2023)

In 2023, E*TRADE accounts migrated to Morgan Stanley. Some accounts have two 1099s for the same tax year — both are needed:

• One from E*TRADE (pre-migration, Jan–Sep 2023)
• One from Morgan Stanley (post-migration, Sep–Dec 2023)

Naming for migration year:

etrade-1099-b-9099-logi-morganstanley.pdf
etrade-1099-b-3020-logi-etrade-premigration.pdf

Franklin Templeton Accounts

Franklin Templeton sends a single consolidated PDF containing multiple accounts. This must be split before filing.

Splitting workflow:

1. Read the consolidated PDF
2. Scan for account numbers: 076-509113611, 076-508314491, 476-2747487
3. Each account section starts on a new page with its account number
4. Use pypdf to split pages per account
5. File each split as a separate document

from pypdf import PdfReader, PdfWriter

reader = PdfReader("consolidated.pdf")
# Identify page boundaries by scanning text for account numbers
# Write separate PDFs per account

Naming:

franklin-1099-b-3611-franklinzroth.pdf
franklin-1099-b-4491-franklinz.pdf
franklin-1099-b-7487-franklina.pdf

Adding Brokerage Accounts to the Database

The institutions table tracks institutions, but brokerage accounts need sub-account tracking. Add accounts to the database:

CREATE TABLE IF NOT EXISTS brokerage_accounts (
    id              INTEGER PRIMARY KEY AUTOINCREMENT,
    institution_id  INTEGER NOT NULL REFERENCES institutions(id),
    account_last4   TEXT NOT NULL,
    account_name    TEXT NOT NULL,
    account_type    TEXT NOT NULL,         -- 'brokerage', 'bank', 'ira-roth', 'ira-traditional'
    owner           TEXT,                  -- 'Travis', 'Melissa', 'Joint'
    full_account    TEXT,                  -- full account number if known
    migrated_from   TEXT,                  -- old account last4 for migration tracking
    notes           TEXT,
    first_year      INTEGER,
    last_year       INTEGER,
    UNIQUE(institution_id, account_last4)
);

When filing a brokerage document, the detail portion of the filename uses <last4>-<account_name>.

Adding a New Institution

When the user says "I opened an account at Schwab":

INSERT INTO institutions (code, name, institution_type, portal_url, doc_retrieval_notes, first_year)
VALUES ('schwab', 'Charles Schwab', 'brokerage', 'https://client.schwab.com/app/accounts/taxforms', 'Login > Tax Forms', 2026);

Then ask: "What documents should I expect from Schwab? (e.g., 1099-b, 1099-div, statement-annual)"

Create institution_docs entries for each.

Year-Over-Year Comparison

When running status, also highlight changes from the previous year:

Changes from 2024 → 2025:
  NEW:     schwab (opened 2025)
  REMOVED: lowes (discontinued 2024, asking until 2027)
  SAME:    16 institutions carried forward

Important Rules

1. Flat folders — no subfolders within a year. Everything is a file in YYYY/.
2. Never delete documents — only move from incoming/ to YYYY/.
3. Always confirm before filing a document.
4. Always show URLs for missing documents so the user can go get them.
5. 3-year safety on discontinuations — never silently stop tracking an institution.
6. Read every incoming file before proposing a name — don't rely on the filename alone.
7. Log every filing action in filing_log for audit trail.
8. Use AskUserQuestion for all confirmations and decisions.
9. Year folders are created on demand during setup or file actions.
10. Database lives in .tax-organizer/ subdirectory (hidden, won't clutter the Drive folder).