{
  "schema": "https://cryptotaxedge.com/schema/cte-classification-v1.json",
  "captured_at": "2026-08-21",
  "policy_version": "us-default-2026-08",
  "request": {
    "hash": "0x832a397e98007e195345bcef7c5580e2fedc621fb3a9f6ee5bbf2ca29661f93f",
    "chain": "ethereum"
  },
  "response": {
    "api_version": "v1",
    "hash": "0x832a397e98007e195345bcef7c5580e2fedc621fb3a9f6ee5bbf2ca29661f93f",
    "chain": "ethereum",
    "category": "transfer",
    "treatment": "needs_review",
    "taxable": null,
    "confidence": 60,
    "needs_review": true,
    "ledger_action": "Review",
    "protocol": "Circle CCTP",
    "description": "Sent to an address not verified as yours. If the recipient is a third party rather than your own wallet (a payment, a sale, or a gift), this is a taxable disposal under IRC §1001 and not a self-transfer. Ownership of the recipient could not be confirmed from the transaction alone, so this row is routed for review; confirm wallet ownership to settle the treatment.",
    "review_note": null,
    "grey_area": null,
    "assets": {
      "sent": [
        {
          "symbol": "USDC",
          "amount": "357284.5383",
          "decimals": 6,
          "action": "transferred",
          "token_address": "0xa0b86991c6218b36c1d19d4a2e9eb0ce3606eb48",
          "to": "0xc4922d64a24675e16e1586e3e3aa56c06fabe907"
        }
      ],
      "received": [],
      "gas": null
    },
    "id": "golden"
  }
}