{
  "schema": "https://cryptotaxedge.com/schema/cte-classification-v1.json",
  "captured_at": "2026-08-04",
  "policy_version": "us-default-2026-08",
  "request": {
    "hash": "0x552304ade8c14000d754e96fda2a1bb0c799ef8238cb1b0ce8a37d0f0e925c3e",
    "chain": "ethereum"
  },
  "response": {
    "api_version": "v1",
    "hash": "0x552304ade8c14000d754e96fda2a1bb0c799ef8238cb1b0ce8a37d0f0e925c3e",
    "chain": "ethereum",
    "category": "needs_review",
    "treatment": "needs_review",
    "taxable": null,
    "confidence": 0,
    "needs_review": true,
    "ledger_action": "Review",
    "protocol": "None (plain ETH transfer)",
    "description": "Client sent ETH to unlabeled, unverified address 0xd1b167f8fb4632d2ebe7ceda6afc24493d3d939a via a plain 21,000-gas transfer (no calldata, no logs). Under Notice 2014-21 and IRC §1001, ETH disposition triggers gain/loss recognition unless the destination is a wallet the client also controls (self-transfer). CPA must confirm recipient ownership and compute gain/loss using ETH FMV at the block…",
    "review_note": "Client sent ETH to unlabeled, unverified address 0xd1b167f8fb4632d2ebe7ceda6afc24493d3d939a via a plain 21,000-gas transfer (no calldata, no logs). Under Notice 2014-21 and IRC §1001, ETH disposition triggers gain/loss recognition unless the destination is a wallet the client also controls (self-transfer). CPA must confirm recipient ownership and compute gain/loss using ETH FMV at the block timestamp against the client's ETH cost basis lot. 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": [
        {
          "symbol": "ETH",
          "amount": "0.000000001",
          "decimals": 18,
          "action": "transferred",
          "native": true
        }
      ],
      "received": [],
      "gas": null
    },
    "id": "golden"
  }
}