{
  "tool_id": "art-300-aca-226j-response-evidence-pack",
  "note": "golden_hash empty until first `node golden-parity.test.mjs --update`. output_payload values below are placeholders, patched from live compute() before commit. affordability_result/esrp_result mirror the upstream art-298/art-299 output_payload shapes (chain wiring).",
  "vectors": [
    {
      "name": "226j-pack-recomputation-matches-asserted-attestation-closed",
      "policy_parameters": {
        "letter_date": "2026-08-03",
        "irs_asserted_esrp_annual": 567800,
        "affordability_result": {
          "tax_year": "2026",
          "satisfies_any_harbor": false,
          "harbors_satisfied": []
        },
        "esrp_result": {
          "tax_year": "2026",
          "controlling_penalty": "a",
          "controlling_exposure_annual": 567800
        },
        "disputed_employee_ids": [
          "EMP-0001",
          "EMP-0002"
        ],
        "attestation": {
          "name": "Jordan Rivera",
          "title": "VP, Total Rewards",
          "timestamp": "2026-08-10T15:00:00Z"
        }
      },
      "output_payload": {
        "letter_date": "2026-08-03",
        "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.)",
        "response_deadline": "2026-09-02",
        "recomputed_exposure_annual": 567800,
        "irs_asserted_esrp_annual": 567800,
        "exposure_delta": 0,
        "disputed_employee_count": 2,
        "attestation": {
          "status": "closed",
          "signer_name": "Jordan Rivera",
          "signer_title": "VP, Total Rewards",
          "signed_at": "2026-08-10T15:00:00Z"
        },
        "error": null
      },
      "golden_hash": "7d1d91e0d60e4aabc5b32f34dee9ebe226556704ede8191ddd5b039015579039"
    },
    {
      "name": "226j-pack-recomputation-disputes-asserted-amount",
      "policy_parameters": {
        "letter_date": "2026-08-03",
        "irs_asserted_esrp_annual": 700000,
        "affordability_result": {
          "tax_year": "2026",
          "satisfies_any_harbor": false,
          "harbors_satisfied": []
        },
        "esrp_result": {
          "tax_year": "2026",
          "controlling_penalty": "a",
          "controlling_exposure_annual": 567800
        },
        "disputed_employee_ids": [
          "EMP-0001"
        ],
        "attestation": null
      },
      "output_payload": {
        "letter_date": "2026-08-03",
        "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.)",
        "response_deadline": "2026-09-02",
        "recomputed_exposure_annual": 567800,
        "irs_asserted_esrp_annual": 700000,
        "exposure_delta": -132200,
        "disputed_employee_count": 1,
        "attestation": {
          "status": "pending_named_human_closure",
          "signer_name": null,
          "signer_title": null,
          "signed_at": null
        },
        "error": null
      },
      "golden_hash": "28a5e26e610643906e8900deb7e7968971cc6a645dde91e67082e5e86b4389f4"
    },
    {
      "name": "226j-pack-attestation-pending-missing-signoff",
      "policy_parameters": {
        "letter_date": "2026-01-15",
        "irs_asserted_esrp_annual": 30060,
        "affordability_result": {
          "tax_year": "2026",
          "satisfies_any_harbor": true,
          "harbors_satisfied": [
            "fpl"
          ]
        },
        "esrp_result": {
          "tax_year": "2026",
          "controlling_penalty": "b",
          "controlling_exposure_annual": 30060
        },
        "disputed_employee_ids": [],
        "attestation": {
          "name": "Sam Ito"
        }
      },
      "output_payload": {
        "letter_date": "2026-01-15",
        "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.)",
        "response_deadline": "2026-02-14",
        "recomputed_exposure_annual": 30060,
        "irs_asserted_esrp_annual": 30060,
        "exposure_delta": 0,
        "disputed_employee_count": 0,
        "attestation": {
          "status": "pending_named_human_closure",
          "signer_name": "Sam Ito",
          "signer_title": null,
          "signed_at": null
        },
        "error": null
      },
      "golden_hash": "c52243df87fb18b332ede45cb6fdc3edb09c0fd99f035b13ff009ac4fc2eef61"
    },
    {
      "name": "missing-letter-date-parameter-not-supplied",
      "policy_parameters": {
        "irs_asserted_esrp_annual": 567800,
        "affordability_result": {
          "tax_year": "2026"
        },
        "esrp_result": {
          "tax_year": "2026",
          "controlling_exposure_annual": 567800
        }
      },
      "output_payload": {
        "letter_date": null,
        "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.)",
        "response_deadline": null,
        "recomputed_exposure_annual": null,
        "irs_asserted_esrp_annual": 567800,
        "exposure_delta": null,
        "disputed_employee_count": 0,
        "attestation": {
          "status": "pending_named_human_closure",
          "signer_name": null,
          "signer_title": null,
          "signed_at": null
        },
        "error": "missing_or_malformed_letter_date"
      },
      "golden_hash": "973fd630eca11f3dc656b94d7237dc354f306463ee7e4c9c6ff0e422c104413f"
    },
    {
      "name": "empty-input-finite-gate",
      "policy_parameters": {},
      "output_payload": {
        "letter_date": null,
        "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.)",
        "response_deadline": null,
        "recomputed_exposure_annual": null,
        "irs_asserted_esrp_annual": null,
        "exposure_delta": null,
        "disputed_employee_count": 0,
        "attestation": {
          "status": "pending_named_human_closure",
          "signer_name": null,
          "signer_title": null,
          "signed_at": null
        },
        "error": "missing_or_malformed_letter_date"
      },
      "golden_hash": "d83f75b16287e5ddf7ffabe0326c7e36c3fd695aeba74a889ac2d38a7cd40ed6"
    }
  ]
}