{
  "schema": "https://cryptotaxedge.com/schema/cte-classification-v1.json",
  "captured_at": "2026-08-04",
  "policy_version": "us-default-2026-08",
  "request": {
    "hash": "0x3a7cfcdde9b713064dbab7e9ba094c432e9be259fefadf62b55aa0ec3c8782bf",
    "chain": "ethereum"
  },
  "response": {
    "api_version": "v1",
    "hash": "0x3a7cfcdde9b713064dbab7e9ba094c432e9be259fefadf62b55aa0ec3c8782bf",
    "chain": "ethereum",
    "category": "needs_review",
    "treatment": "needs_review",
    "taxable": null,
    "confidence": 0,
    "needs_review": true,
    "ledger_action": "Review",
    "protocol": "Uniswap V4",
    "description": "On-chain swap: 484.14 NES (Nesa, 0x230f1e24…) disposed via Uniswap V4 Pool Manager in exchange for 99.91 USDC; constitutes a taxable disposition under IRC §1001 and Notice 2014-21 — realized gain/loss = 99.91 USDC proceeds minus NES cost basis. CPA must source NES acquisition date and basis; also confirm the calling contract (0x278d858f…) is beneficially owned by the client, as it is unverified…",
    "review_note": "On-chain swap: 484.14 NES (Nesa, 0x230f1e24…) disposed via Uniswap V4 Pool Manager in exchange for 99.91 USDC; constitutes a taxable disposition under IRC §1001 and Notice 2014-21 — realized gain/loss = 99.91 USDC proceeds minus NES cost basis. CPA must source NES acquisition date and basis; also confirm the calling contract (0x278d858f…) is beneficially owned by the client, as it is unverified and unlabeled. Labeled a swap upstream, but the wallet sent nothing (received-only) — a disposal requires giving up an asset. Treated as an incoming transfer. Low-confidence transfer verdict (45%) — 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": [],
      "received": [
        {
          "symbol": "NES",
          "amount": "484.137987",
          "decimals": 18,
          "action": "on-behalf-of",
          "from": "0x278d858f05b94576c1e6f73285886876ff6ef8d2",
          "to": "0x000000000004444c5dc75cb358380d2e3de08a90",
          "token_address": "0x230f1e241c621d5af670dad83ebcdd18971e2995",
          "token_name": "Nesa"
        },
        {
          "symbol": "USDC",
          "amount": "99.90657",
          "decimals": 6,
          "action": "on-behalf-of",
          "from": "0x000000000004444c5dc75cb358380d2e3de08a90",
          "to": "0x278d858f05b94576c1e6f73285886876ff6ef8d2",
          "token_address": "0xa0b86991c6218b36c1d19d4a2e9eb0ce3606eb48"
        }
      ],
      "gas": null
    },
    "id": "golden"
  }
}