{
  "schema": "https://cryptotaxedge.com/schema/cte-classification-v1.json",
  "captured_at": "2026-08-04",
  "policy_version": "us-default-2026-08",
  "request": {
    "hash": "0xe54c140f9ec9e027a1f1e9797c5925684897c3793b69523d19bd3016e7de8281",
    "chain": "ethereum"
  },
  "response": {
    "api_version": "v1",
    "hash": "0xe54c140f9ec9e027a1f1e9797c5925684897c3793b69523d19bd3016e7de8281",
    "chain": "ethereum",
    "category": "needs_review",
    "treatment": "needs_review",
    "taxable": null,
    "confidence": 0,
    "needs_review": true,
    "ledger_action": "Review",
    "protocol": "Native ETH transfer (no protocol)",
    "description": "Plain ETH transfer (21,000 gas, no calldata, zero logs) to unlabeled address 0x0e4d45b2bbf039fe1ef3b09f09c88102c1fecfc1. Under Notice 2014-21 and IRC §1001, disposal of ETH to a third party is a taxable realization event; a same-wallet transfer is not. CPA must confirm destination wallet ownership and, if third-party, record ETH FMV at block time against sender's cost basis to recognize gain or…",
    "review_note": "Plain ETH transfer (21,000 gas, no calldata, zero logs) to unlabeled address 0x0e4d45b2bbf039fe1ef3b09f09c88102c1fecfc1. Under Notice 2014-21 and IRC §1001, disposal of ETH to a third party is a taxable realization event; a same-wallet transfer is not. CPA must confirm destination wallet ownership and, if third-party, record ETH FMV at block time against sender's cost basis to recognize gain or loss. Low-confidence transfer verdict (42%) — 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"
  }
}