2573 Audit State Tax D012e206

Auditing State Tax PR: $ARGUMENTS

READ-ONLY MODE: This command audits parameter values in a state income tax PR against official PDF sources and posts findings to GitHub. It does NOT make code changes.

Arguments

$ARGUMENTS should contain:

• PR number (required) — e.g., 7130
• PDF URL (optional) — link to the state's official tax form instructions or tax guide. If omitted, the command will auto-discover the source.
• Options:
  • --local — show findings locally only, skip GitHub posting
  • --full — audit ALL implemented parameters (not just PR changes) against the PDF

Examples:

/audit-state-tax 7130
/audit-state-tax 7130 --full
/audit-state-tax 7130 --local
/audit-state-tax 7130 https://oregon.gov/.../form-or-40-inst_2025.pdf
/audit-state-tax 7130 https://oregon.gov/.../form-or-40-inst_2025.pdf --full

Phase 0: Parse Arguments & Setup

Parse $ARGUMENTS:
- PR_NUMBER: first numeric argument
- PDF_URL: first URL argument (may be empty — will auto-discover in Phase 1.5)
- LOCAL_ONLY: true if --local flag present
- FULL_AUDIT: true if --full flag present

Determine Posting Mode

If --local flag: Skip prompt, proceed in local-only mode.

If no flag: Use AskUserQuestion:

Question: "Post audit findings to GitHub when complete?"
Options:
  - "Yes, post to GitHub" (default)
  - "No, show locally only"

Phase 1: Gather PR Context

Collect information about the PR without switching branches:

gh pr view $PR_NUMBER --json title,body,author,baseRefName,headRefName
gh pr diff $PR_NUMBER > /tmp/state-tax-pr-diff.txt

From the diff, identify:

• State abbreviation (e.g., or, md) from file paths like parameters/gov/states/{st}/tax/
• Tax year being updated
• Files changed: parameter YAMLs, variable Python files, tests
• What topics are covered: rates, deductions, credits, exemptions, etc.

Phase 1.5: Auto-Discover PDF Source (if no URL provided)

Skip this phase if the user provided a PDF URL.

Step 1: Check the PR for source links

Scan the PR body and YAML parameter files in the diff for existing PDF references:

# Check PR description for PDF links
gh pr view $PR_NUMBER --json body --jq '.body' | grep -oE 'https?://[^ )]*.pdf[^ )]*'

# Check YAML files in the diff for reference fields
gh pr diff $PR_NUMBER | grep -i 'reference\|source\|\.pdf\|\.gov'

If a clear official source PDF URL is found (e.g., a .gov domain tax instruction booklet), use it and skip to Phase 2.

Step 2: Search for the official instruction booklet

Using the state abbreviation and tax year from Phase 1:

Map state abbreviation to:
- STATE_FULL_NAME (e.g., "or" → "Oregon")
- STATE_REVENUE_SITE (e.g., "or" → "oregon.gov/dor")

Search in order of priority:

1. WebSearch: "{State full name} {year} income tax instruction booklet site:{state}.gov filetype:pdf"
2. WebSearch: "{State full name} {year} resident income tax form instructions site:{state}.gov"
3. WebSearch: "{State full name} {year} tax guide publication site:{state}.gov" (some states publish a comprehensive guide, e.g., OR-17)
4. WebFetch the state revenue department's main tax forms page to find download links

Step 3: Validate the PDF

Before proceeding, confirm the discovered PDF is correct:

• Download it: curl -L -o /tmp/{state}-audit-source.pdf "URL"
• Check page count: pdfinfo /tmp/{state}-audit-source.pdf | grep Pages
• Extract first page text: pdftotext -f 1 -l 2 /tmp/{state}-audit-source.pdf -
• Verify it matches the expected state, tax year, and document type (instruction booklet, not just a blank form)

If the PDF looks wrong (e.g., wrong year, wrong state, just a form without instructions), try the next search result.

Step 4: Check for supplementary documents

Some states split tax information across multiple documents. After finding the main booklet, check:

• Does the booklet reference other publications? (e.g., OR-40 instructions reference OR-17 guide)
• Are there separate rate schedules, tax tables, or credit worksheets?
• Note these for later — they'll be fetched by verification agents if needed during Phase 5.

Phase 2: Download & Prepare PDF

If PDF was already downloaded and validated in Phase 1.5, skip the download step.

# Download PDF (skip if already done in Phase 1.5)
curl -L -o /tmp/{state}-audit-source.pdf "$PDF_URL"

# Extract text for cross-referencing
pdftotext /tmp/{state}-audit-source.pdf /tmp/{state}-audit-source.txt

# Render all pages at 300 DPI for agent reading
pdftoppm -png -r 300 /tmp/{state}-audit-source.pdf /tmp/{state}-audit-page

# Get page count
pdfinfo /tmp/{state}-audit-source.pdf | grep Pages

Determine PDF page offset — read the first few pages to count preliminary pages (cover, TOC, intro) before instruction page 1. This offset is critical for verifying #page=XX references.

Phase 3: Map Files to Topics & Pages

Identify repo files to audit

If --full flag: Scan the full repo tree for this state:

parameters/gov/states/{st}/tax/income/
variables/gov/states/{st}/tax/income/

If no --full flag: Use only files from the PR diff.

Identify PDF page ranges per topic

Read the extracted text to identify major sections and page boundaries. Map each topic to its page range:

Split into agent topics

Split audit work by tax topic, not by page number. Typical split:

Fewer agents if the state has fewer provisions. More if it has complex local taxes or many credits. Aim for 2-5 agents.

Phase 4: Spawn Audit Agents

Spawn all audit agents in parallel using run_in_background: true with subagent_type: general-purpose.

Audit Agent Prompt Template

Each agent gets this prompt, customized with its assigned pages and files:

You are auditing {State}'s {year} tax parameters against the official instruction booklet.

TASK: Report only - do NOT edit any files.

1. Read the PDF page screenshots at /tmp/{state}-audit-page-{NN}.png for pages {X}-{Y}
   IMPORTANT: Only read your assigned pages ({X}-{Y}). Do NOT read pages outside your range.

2. Read all parameter files under: {list of YAML paths}

3. Read all variable files under: {list of Python paths}

4. For each parameter/variable, compare the repo value against the PDF:
   - Check numerical values (rates, thresholds, amounts, brackets)
   - Check effective dates ({year} vs earlier years)
   - Check filing status variations
   - Check uprated values - if a parameter uses uprating, compute the uprated value
     and compare against the PDF. If they differ, flag it.
   - Note any "New for {year}" changes

5. Report:
   a. MATCHES: Parameters that are correct
   b. MISMATCHES: Parameters where repo differs from PDF (cite both values and PDF page)
   c. MISSING FROM REPO: Things in the PDF we don't model
   d. MISSING FROM PDF: Things in the repo not found in this PDF section

6. If the booklet says "refer to page XX" and that page is OUTSIDE your assigned range:
   CROSS-REFERENCE NEEDED: page {XX} - need to verify [what value] for [which parameter].
   Repo value: [Y], reason: [why you need this page].

7. If a parameter file references another PDF, or the booklet says "See [other publication]":
   EXTERNAL PDF NEEDED: "[Document name]" - need to verify [what value/table] for [which parameter].
   Expected value: [X], repo value: [Y], reason: [why you suspect a mismatch].

Do NOT read pages outside your assigned range.
Do NOT guess values you haven't seen. Flag it and move on.

Phase 5: Collect Results & Handle Flags

Collect all agent reports

Wait for all audit agents to complete. Collect their findings.

Handle CROSS-REFERENCE NEEDED flags

For each cross-reference flag, spawn a verification agent with a focused prompt:

You are verifying a cross-reference for a state tax audit.

TASK: Read a specific page and report what you find. Report only - do NOT edit any files.

WHAT TO VERIFY:
- Page to read: /tmp/{state}-audit-page-{XX}.png
- Value in question: {what the audit agent asked for}
- Repo value: {from the flag}
- Context: {from the flag}

STEPS:
1. Read the page screenshot at the path above
2. Find the specific value requested
3. Report:
   - The value you see on that page
   - What confirms it (table name, worksheet line, etc.)
   - PDF page number for citation: #page=XX

Handle EXTERNAL PDF NEEDED flags

For each external PDF flag, spawn a verification agent with a focused prompt:

You are verifying a value from an external PDF for a state tax audit.

TASK: Find, download, and verify the following. Report only - do NOT edit any files.

WHAT TO VERIFY:
- Document: {document name from the flag}
- State revenue site: {e.g., oregon.gov/dor}
- Value in question: {from the flag}
- Repo value: {from the flag}
- Expected value: {from the flag}
- Reason for suspicion: {from the flag}

STEPS:
1. WebSearch for the document: "{document name} {year} site:{state revenue site}"
2. Download: curl -L -o /tmp/{filename}.pdf "URL"
3. Extract text: pdftotext /tmp/{filename}.pdf /tmp/{filename}.txt
4. Render at 300 DPI: pdftoppm -png -r 300 /tmp/{filename}.pdf /tmp/{filename}-page
5. Read the text and/or page screenshots to find the value
6. Report:
   - PDF URL (for reference link with #page=XX)
   - Correct value with exact PDF page number
   - What you see on that page that confirms it

Phase 6: Verify Mismatches (CRITICAL)

Never trust agent-reported mismatches without verification. For each reported mismatch:

1. Re-render at 600 DPI for the disputed page:

   pdftoppm -png -r 600 -f PAGE -l PAGE /tmp/{state}-audit-source.pdf /tmp/{state}-audit-600dpi
   

2. Cross-reference with extracted text — check /tmp/{state}-audit-source.txt to confirm or deny what the agent read

3. Check for false positives — agents commonly misread values in dense tables

4. Check uprating math — if a parameter uses uprating, manually compute: last_value x (new_index / old_index). If the uprated value doesn't match the PDF, an explicit value entry is needed.

5. Check for logic gaps — the value may be correct but the formula may not enforce all rules (e.g., a hard AGI cap that the code doesn't implement)

Error margin: Differences should never exceed 1. Use 0.1 or 0.3 as acceptable tolerance.

Phase 7: Verify Reference Page Numbers

If the PR adds PDF references (#page=XX), verify every anchor points to the correct PDF page.

Common Pitfall: Instruction Page vs PDF Page

Authors often use the instruction page number (printed at bottom of page) instead of the PDF page number. These differ by the number of preliminary pages.

For each file with a reference:

1. Read the YAML to get the #page=XX value
2. Read /tmp/{state}-audit-page-{XX}.png to check if the referenced value is actually on that page
3. If wrong, find the correct page

Phase 8: Post Findings

Compile all findings into a single report

If user chose local-only mode: Display findings locally and stop.

If user chose to post to GitHub: Post as PR comment.

PR Comment Structure

gh pr comment $PR_NUMBER --body "## State Tax Parameter Audit

### Source
- **PDF**: [Document title](URL)
- **Tax year**: {year}
- **Scope**: {PR changes only / Full audit of all implemented parameters}

### Parameter Value Issues

| File | Parameter | Repo Value | PDF Value | PDF Page | Status |
|------|-----------|-----------|-----------|----------|--------|
| path/to/file.yaml | description | $X | $Y | [p.NN](URL#page=NN) | MISMATCH |

### Reference Page Corrections

| File | Current Page | Correct Page | Confirmation |
|------|-------------|-------------|--------------|
| path/to/file.yaml | #page=X | **#page=Y** | What's on that page |

### Confirmed Correct
- {count} parameter values verified against PDF
- {summary of what matched}

### Pre-existing Issues (not from this PR)
{Any issues found that predate the PR}

### Unmodeled Items
{Provisions in the PDF not implemented in the repo — for reference only}
"

Key Rules

1. READ-ONLY: Never edit files. Never switch branches. This is an audit.
2. 300 DPI minimum: Always render PDFs at 300 DPI. Use 600 DPI for mismatch verification.
3. Verify all mismatches: Never trust agent-reported mismatches without 600 DPI + text cross-reference.
4. Agents stay in scope: Agents only read their assigned pages. Cross-references and external PDFs get separate verification agents.
5. Always cite pages: Every finding must include a #page=XX citation.
6. **Error margin <= 1**: Flag any difference > 0.3 between repo and PDF values.
7. Context preservation: Never read large PDFs in the main context. Always delegate to agents.

Pre-Flight Checklist

Before starting:

• I will NOT make any code changes
• I will NOT switch branches
• I will render PDF at 300 DPI minimum
• I will verify all agent-reported mismatches at 600 DPI
• I will spawn verification agents for cross-references and external PDFs
• I will include #page=XX citations for all findings
• I will be constructive and actionable in the PR comment

Start by parsing arguments, then proceed through all phases.