{
  "schema": "https://cryptotaxedge.com/schema/cte-classification-v1.json",
  "captured_at": "2026-08-04",
  "policy_version": "us-default-2026-08",
  "request": {
    "hash": "0xd6ab0d242069c1e308838d54ce4a319e0772d03de17c4afd9dc8503353e064e9",
    "chain": "ethereum"
  },
  "response": {
    "api_version": "v1",
    "hash": "0xd6ab0d242069c1e308838d54ce4a319e0772d03de17c4afd9dc8503353e064e9",
    "chain": "ethereum",
    "category": "needs_review",
    "treatment": "needs_review",
    "taxable": null,
    "confidence": 0,
    "needs_review": true,
    "ledger_action": "Review",
    "protocol": "Native ETH transfer (no protocol)",
    "description": "Plain ETH send (21,000 gas, no calldata) to unverified address 0xd1ea040b53a08c9896391b863a0fd8f924ca04ed. Under Notice 2014-21 and IRC §1001, disposal of ETH is a taxable event unless recipient is the taxpayer's own wallet. CPA must identify recipient to determine whether to recognize capital gain/loss, record a gift, or expense under IRC §162. Low-confidence transfer verdict (42%) — routed to…",
    "review_note": "Plain ETH send (21,000 gas, no calldata) to unverified address 0xd1ea040b53a08c9896391b863a0fd8f924ca04ed. Under Notice 2014-21 and IRC §1001, disposal of ETH is a taxable event unless recipient is the taxpayer's own wallet. CPA must identify recipient to determine whether to recognize capital gain/loss, record a gift, or expense under IRC §162. Low-confidence transfer verdict (42%) — routed to manual review instead of asserting a non-taxable treatment, because a wrong call here can hide a taxable disposal or income event. Confirm the user-level asset flow.",
    "grey_area": null,
    "assets": {
      "sent": [
        {
          "symbol": "ETH",
          "amount": "0.000095",
          "decimals": 18,
          "action": "transferred",
          "native": true
        }
      ],
      "received": [],
      "gas": null
    },
    "id": "golden"
  }
}