{
  "schema": "https://cryptotaxedge.com/schema/cte-classification-v1.json",
  "captured_at": "2026-08-04",
  "policy_version": "us-default-2026-08",
  "request": {
    "hash": "0x1bd8231518dca7a7df42211a27f4e06698e79b5007b0df1a3c89768cf3211361",
    "chain": "ethereum"
  },
  "response": {
    "api_version": "v1",
    "hash": "0x1bd8231518dca7a7df42211a27f4e06698e79b5007b0df1a3c89768cf3211361",
    "chain": "ethereum",
    "category": "fee_payment",
    "treatment": "expense",
    "taxable": false,
    "confidence": 52,
    "needs_review": false,
    "ledger_action": "Fee",
    "protocol": "UMA Protocol: VotingV2",
    "description": "Tx is a batched governance vote (27 calls via multicall) on UMA Protocol's VotingV2 contract (0x004395edb43efca9885cedad51ec9faf93bd34ac, Sourcify-verified). Zero tokens transferred; no IRC §1001 disposition and no income under Notice 2014-21. The only reportable item is the ETH gas fee — CPA should confirm gasUsed × effectiveGasPrice, determine FMV of ETH on tx date for the disposal amount, and classify as IRC §162 business expense or IRC §263 investment cost depending on client's activity classification.",
    "review_note": null,
    "grey_area": null,
    "assets": {
      "sent": [],
      "received": [],
      "gas": null
    },
    "id": "golden"
  }
}