{
  "tool_id": "art-300-aca-226j-response-evidence-pack",
  "kernel_id": "art-300-aca-226j-response-evidence-pack",
  "display_name": "226J Response Evidence Pack Builder",
  "tool_version": "1.0.0",
  "mandate_type": "compliance_mandate",
  "purpose": "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.",
  "control_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.",
  "declared_inputs": [
    "art-299-aca-esrp-exposure"
  ],
  "declared_outputs": [],
  "kernel_digest": "sha256:4d4fb49f4aacbbbdeaa9aa38d119217e3cfd2e5234bb80c9fd6bb055afb5fcc9",
  "trust_label": "deferred -- deterministic source published, zkVM proof not yet generated",
  "data_vintage": "2026-07-10",
  "last_validated": "2026-07-10",
  "conformance_fixtures_vendored": true,
  "compute_proof_ready": "ready",
  "wave": 48,
  "source_url": "https://ainumbers.co/chaingraph/art-300-aca-226j-response-evidence-pack.html",
  "generated_at": "2026-07-25T20:02:55.601Z"
}