{
  "schema": "https://cryptotaxedge.com/schema/cte-classification-v1.json",
  "captured_at": "2026-08-12",
  "policy_version": "us-default-2026-08",
  "request": {
    "hash": "0x2d2eb34a73529034d792d552d3dd9a9c8956649977fc1e00d016ade81769fe46",
    "chain": "ethereum"
  },
  "response": {
    "api_version": "v1",
    "hash": "0x2d2eb34a73529034d792d552d3dd9a9c8956649977fc1e00d016ade81769fe46",
    "chain": "ethereum",
    "category": "reward",
    "treatment": "needs_review",
    "taxable": null,
    "confidence": 70,
    "needs_review": true,
    "ledger_action": "Review",
    "protocol": null,
    "description": "Verified rewards-distributor claim — the wallet received tokens it did not pay for, treated as ordinary income at fair market value on receipt (IRC §61; Rev. Rul. 2023-14 analogy). Flagged for review: confirm the amount and that no portion of the payout is a return of previously-owned principal.",
    "review_note": "Verified rewards-distributor claim — the wallet received tokens it did not pay for, treated as ordinary income at fair market value on receipt (IRC §61; Rev. Rul. 2023-14 analogy). Flagged for review: confirm the amount and that no portion of the payout is a return of previously-owned principal.",
    "grey_area": null,
    "assets": {
      "sent": [],
      "received": [
        {
          "symbol": "UNI",
          "amount": "7.951292",
          "decimals": 18,
          "action": "received",
          "token_address": "0x1f9840a85d5af5bf1d1762f925bdaddc4201f984",
          "from": "0x3ef3d8ba38ebe18db133cec108f4d14ce00dd9ae"
        }
      ],
      "gas": null
    },
    "id": "golden"
  }
}