{
      "tool_id": "art-300-aca-226j-response-evidence-pack",
      "tool_version": "1.0.0",
      "display_name": "226J Response Evidence Pack Builder",
      "mcp_name": "build_226j_response_evidence_pack",
      "mandate_type": "compliance_mandate",
      "wave": 48,
      "gpu": false,
      "url": "https://ainumbers.co/chaingraph/art-300-aca-226j-response-evidence-pack.html",
      "description": "Terminal node of the aca-226j-response-composer chain: assembles a replayable evidence pack responding to an IRS Letter 226J proposed Employer Shared Responsibility Payment assessment. Recomputes the affordability and exposure position against the IRS-asserted figure, computes the response-window deadline from the supplied letter date, and records a named-HR/benefits-officer attestation closure (mirrors the shipped ML-2 escalation-closure pattern). Not a guarantee of abatement -- this is the employer's replayable dispute evidence, never a determination of liability. Zero network, zero PII.",
      "input_schema_ref": "chaingraph/art-300-aca-226j-response-evidence-pack.html#manifest",
      "deadline": null,
      "deadline_note": "Letter 226J response-window length DRAFT-PINNED at 30 days pending a confirmed Rev. Proc. citation -- re-verify before relying on the computed deadline",
      "consumes": [
        "art-299-aca-esrp-exposure"
      ],
      "feeds": [],
      "status": "live",
      "conformance_fixtures": true,
      "compute_capability": "server",
      "compute_images": [{"system":"sha256-source","image_id":"sha256:4d4fb49f4aacbbbdeaa9aa38d119217e3cfd2e5234bb80c9fd6bb055afb5fcc9","valid_from":"2026-07-10"},{"system":"risc0","image_id":"sha256:a1a0bc89b5b1febaeda3519f6dbade0fa5ac16beeb143c4e1b01689573567bc6","valid_from":"2026-06-28"}],
      "compute_proof": {
        "type": "ZkVmReceipt",
        "system": "risc0",
        "receiptFormat": "groth16-bn254",
        "imageId": "sha256:a1a0bc89b5b1febaeda3519f6dbade0fa5ac16beeb143c4e1b01689573567bc6",
        "seal": "B9fSFuUN/CvQgSfqwGRLVZGspRF5H4GJ/IJUHEsAJscGH21kXmsJo9tHINrbuARnNkwBwthJXLYJz/VT7YtJHwfZvbNSDsM3VcwbH9SepCaT72Wq9Q8TSmvmSkTklw3xDGecxh7F5pyys96mKkA/kunQp3Z0rvJ8qj/hzlJSLaoMGWQ1LNkENT5upklRcW4/b2Bdl41DX9fnhieAM5z7aC3SBzyV/PHeWmZxMYryqcIKk4jA/QO525k1NohTRhLeLnVS4jnPjXveHYNCsDVAMe+btxDX5Y+KJdDHZ8H5+BoAndDQMAmr4Nf9w6EWpIN7q3X4BrPLHyR8rdZKuqu27w==",
        "journal": {
          "chaingraph_version": "0.4.0",
          "kernel_digest": "sha256:4d4fb49f4aacbbbdeaa9aa38d119217e3cfd2e5234bb80c9fd6bb055afb5fcc9",
          "output": {
            "attestation": {
              "signed_at": "2026-08-10T15:00:00Z",
              "signer_name": "Jordan Rivera",
              "signer_title": "VP, Total Rewards",
              "status": "closed"
            },
            "disputed_employee_count": 2,
            "error": null,
            "exposure_delta": 0,
            "irs_asserted_esrp_annual": 567800,
            "letter_date": "2026-08-03",
            "recomputed_exposure_annual": 567800,
            "response_deadline": "2026-09-02",
            "response_window_days": 30,
            "response_window_source": "DRAFT-PIN 30 days (traditional Letter 226J response period; unconfirmed 90-day reports as of 2026-07-13 not yet reconciled to a cited Rev. Proc.)"
          }
        }
      },
      "export_capability": [
        "json",
        "vc"
      ]
    }