{
  "schema": "https://cryptotaxedge.com/schema/cte-classification-v1.json",
  "captured_at": "2026-08-04",
  "policy_version": "us-default-2026-08",
  "request": {
    "hash": "0x1092cc3e13bba43defef58ac64a7f7a0d0c8e6053403c89649315659e7760647",
    "chain": "ethereum"
  },
  "response": {
    "api_version": "v1",
    "hash": "0x1092cc3e13bba43defef58ac64a7f7a0d0c8e6053403c89649315659e7760647",
    "chain": "ethereum",
    "category": "needs_review",
    "treatment": "needs_review",
    "taxable": null,
    "confidence": 0,
    "needs_review": true,
    "ledger_action": "Review",
    "protocol": "Native ETH transfer",
    "description": "Plain ETH send (0 calldata, 21,000 gas, 0 logs) to unverified address 0x2b190c28b602d44a7c9e4698f13cb2b459a5394e. Under Notice 2014-21 and IRC §1001, the sender realizes capital gain/loss equal to (FMV of ETH sent) minus (adjusted basis of ETH lot); the gas cost is deductible under IRC §162 or capitalized under IRC §263 depending on activity classification. CPA must confirm the economic purpose…",
    "review_note": "Plain ETH send (0 calldata, 21,000 gas, 0 logs) to unverified address 0x2b190c28b602d44a7c9e4698f13cb2b459a5394e. Under Notice 2014-21 and IRC §1001, the sender realizes capital gain/loss equal to (FMV of ETH sent) minus (adjusted basis of ETH lot); the gas cost is deductible under IRC §162 or capitalized under IRC §263 depending on activity classification. CPA must confirm the economic purpose (sale, gift, or service payment) and identify the specific ETH lot for FIFO/HIFO/spec-ID basis assignment. 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"
  }
}