{
  "title": "Tax preparation source document and correction data for AI",
  "source_page": "https://fiund.com/industries/tax-preparer-source-version-data",
  "authorship": "Original fictional Fiund editorial exercise. No actual operating records or third-party source assets are included.",
  "example": {
    "title": "An explicit correction replaces one upload while a duplicate remains unresolved",
    "context": "Original intake cards use invalid identifiers and arbitrary practice values. They are not tax forms, real financial records or guidance on return preparation.",
    "records": [
      [
        "TP1",
        "Checklist",
        "Mock issuer A statement expected; mock issuer B statement expected. Match using issuer reference and document class, not filenames alone."
      ],
      [
        "TP2",
        "Issuer A records",
        "A-original has practice value 20. A-corrected has value 23 and explicitly says it supersedes A-original for the same period and class."
      ],
      [
        "TP3",
        "Issuer B uploads",
        "B-one and B-copy share issuer and period but show practice values 8 and 9. Neither is labeled corrected; no issuer confirmation supplied."
      ]
    ],
    "question": "Which A record has an explicit current-version basis, and how should the conflicting B uploads be represented in the intake review?",
    "answer": "TP2 explicitly links A-corrected to the same period and class and supersedes A-original, supporting the corrected card as the current A source in this exercise. TP3 supplies conflicting B values without a correction relationship. Keep both B uploads linked to the checklist item and flag the version conflict for preparer review. Upload order or a copy filename cannot resolve it, and the task makes no determination about tax treatment.",
    "failureModes": [
      "Adding original and corrected values together as separate sources for one checklist item.",
      "Choosing the newest upload as authoritative when two records conflict without a supersession statement."
    ],
    "fields": [
      [
        "Issuer, period and document class",
        "Supports source-to-checklist matching."
      ],
      [
        "Supersedes reference",
        "Shows an explicit replacement relationship."
      ],
      [
        "Conflict status and review reason",
        "Preserves unresolved evidence for the preparer."
      ]
    ],
    "holdout": "Provide an issuer-confirmed note that B-copy belongs to a different period. Require a revised match rather than treating the note as a correction to B-one.",
    "boundary": "Exclude returns, valid identifiers, signatures and real financial amounts. Use independently authored mock cards for document-intake evaluation only."
  }
}