{
  "schema": "https://cryptotaxedge.com/schema/cte-classification-v1.json",
  "captured_at": "2026-08-04",
  "policy_version": "us-default-2026-08",
  "request": {
    "hash": "0xd27dab6d27170fbe63523558491ad2b3df157fef9d5fb5c3c1cffc99ea906f4f",
    "chain": "ethereum"
  },
  "response": {
    "api_version": "v1",
    "hash": "0xd27dab6d27170fbe63523558491ad2b3df157fef9d5fb5c3c1cffc99ea906f4f",
    "chain": "ethereum",
    "category": "needs_review",
    "treatment": "needs_review",
    "taxable": null,
    "confidence": 0,
    "needs_review": true,
    "ledger_action": "Review",
    "protocol": "None (native ETH transfer)",
    "description": "Plain ETH transfer (21,000 gas, no calldata, no logs) to unlabeled unverified address 0x59b95e6a3566b2e99ec70343b4f34be9c3b7a64e. Tax outcome is binary: self-transfer (non-taxable, basis moves) vs. third-party disposal (capital gain/loss under IRC §1001 / Notice 2014-21). CPA must confirm wallet ownership and pull the ETH value field from the raw transaction before booking. Low-confidence…",
    "review_note": "Plain ETH transfer (21,000 gas, no calldata, no logs) to unlabeled unverified address 0x59b95e6a3566b2e99ec70343b4f34be9c3b7a64e. Tax outcome is binary: self-transfer (non-taxable, basis moves) vs. third-party disposal (capital gain/loss under IRC §1001 / Notice 2014-21). CPA must confirm wallet ownership and pull the ETH value field from the raw transaction before booking. Low-confidence transfer verdict (25%) — 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": "0.030158",
          "decimals": 18,
          "action": "transferred",
          "native": true
        }
      ],
      "received": [],
      "gas": null
    },
    "id": "golden"
  }
}