{
  "schema": "https://cryptotaxedge.com/schema/cte-classification-v1.json",
  "captured_at": "2026-09-08",
  "policy_version": "us-default-2026-08",
  "request": {
    "hash": "0xdbe4021248ff019ec23eeee01df3b188cd09b40656e472b7fed3d7ca773d61a0",
    "chain": "ethereum"
  },
  "response": {
    "api_version": "v1",
    "hash": "0xdbe4021248ff019ec23eeee01df3b188cd09b40656e472b7fed3d7ca773d61a0",
    "chain": "ethereum",
    "category": "liquid_staking_mint",
    "treatment": "needs_review",
    "taxable": null,
    "confidence": 52,
    "needs_review": true,
    "ledger_action": "Review",
    "protocol": "Renzo RestakeManager",
    "description": "Client deposited ETH into Renzo's RestakeManager (0x74a0\u2026ef5) and received 0.5965 ezETH (minted from zero address per Transfer log #3). Under CTE house policy, this is a non-taxable liquid restaking mint with basis carrying forward to the ezETH position; however, the IRC \u00a71001 crypto-to-crypto exchange interpretation remains unsettled, CPA must document the treatment applied. Gas (0x85822 units) should be either expensed under IRC \u00a7162 or capitalized into ezETH basis per IRC \u00a7263 consistently with client's prior elections.",
    "review_note": "Client deposited ETH into Renzo's RestakeManager (0x74a0\u2026ef5) and received 0.5965 ezETH (minted from zero address per Transfer log #3). Under CTE house policy, this is a non-taxable liquid restaking mint with basis carrying forward to the ezETH position; however, the IRC \u00a71001 crypto-to-crypto exchange interpretation remains unsettled, CPA must document the treatment applied. Gas (0x85822 units) should be either expensed under IRC \u00a7162 or capitalized into ezETH basis per IRC \u00a7263 consistently with client's prior elections. Confidence 52% is below the auto-accept threshold, so the result is served with a review flag. Confirm the classification before booking.",
    "grey_area": {
      "note": "Liquid-staking receipt token (stETH, rETH) minted for deposited ETH. House treatment: non-taxable continuity of the staked claim; wstETH wrap/unwrap is a form change of the same claim. Contrary Sec. 1001 exchange position treats ETH-to-LST as an exchange of different property, material for large positions; Rev. Rul. 2023-14 addresses staking rewards, not the mint. stETH rebase accrual: house position is income at each rebase (dominion and control); the alternative defers income to realization where the holder cannot decline the rebase, disclose if the preparer takes it. Non-rebasing tokens (rETH, wstETH) accrue the same economics in the exchange rate; house recognizes that accretion at exit, with an ordinary-income-as-accrued alternative.",
      "alternate": null
    },
    "assets": {
      "sent": [
        {
          "symbol": "ETH",
          "amount": "0.646611",
          "decimals": 18,
          "action": "transferred",
          "native": true
        }
      ],
      "received": [
        {
          "symbol": "Renzo Restaked ETH",
          "amount": "0.596488",
          "decimals": 18,
          "action": "received",
          "token_address": "0xbf5495efe5db9ce00f80364c8b423567e58d2110",
          "token_name": "ezETH",
          "from": "0x0000000000000000000000000000000000000000"
        }
      ],
      "gas": null
    },
    "id": "g34"
  },
  "recapture_note": "2026-09-08: re-captured after PR #15 (founder-merged): category refined from needs_review to liquid_staking_mint (Renzo ezETH restaking deposit); treatment stays needs_review, taxable null."
}