Arc & Ledger Tax Reference
REMOTE · MCP.ARCANDLEDGER.COM · SCANNED AUG 3
Read-only US tax reference for notices, deadlines, filing screens, and clearly labeled estimates.
Available components
70 70 Trust /100
Trust breakdown (6 categories)
How this component scores in each security and reliability category. Every signal is checked automatically against the live server, and we only credit what we can confirm. How we score →
Endpoint Security74
- The endpoint's TLS certificate is valid, in date, and uses a strong key. View diagnostics → Pass
- No authorisation is required to call this server. Every tool declares its destructiveHint and none is destructive, so open access doesn't expose one. See how to fix → View diagnostics → Partial
- HTTPS is enforced; there's no plaintext access path. View diagnostics → Pass
- HSTS check failed: the Strict-Transport-Security header is absent. See how to fix → View diagnostics → Fail
- DNSSEC check failed: this domain isn't protected by DNSSEC. See how to fix → View diagnostics → Fail
Transport & Reachability100
- Verified streamable-http transport via a live MCP handshake. View diagnostics → Pass
Schema Quality & AI Usability61
- AI-judged instruction clarity (excellent).Pass
- Context-footprint check failed: tool/resource definitions use about 3333 tokens (~256/item across 13 items; 13 tools + 0 resources), over budget; trim descriptions and params. See how to fix → Fail
- Usage-examples check failed: none of the tools include examples. See how to fix → Fail
Stability & Change Management20
- Stability observed for 6 of 30 days with no destabilising changes; credit accrues until the full window elapses.Partial
Tool Coverage100
- 100% of tools have a non-trivial description (not blank, and not just the tool's name).Pass
- 100% of tool parameters carry a description.Pass
- Structured output schemas are declared (100% of tools); any adoption earns full credit.Pass
Capabilities100
- Implements a supported MCP spec version (2025-11-25); the latest is 2026-07-28.Pass
Install
Add this component to your MCP client. Where a client-specific snippet is available, pick your client below and copy it straight into your config; otherwise use the connection detail shown.
remote · mcp.arcandledger.com
# add to Claude Code
claude mcp add --transport http com-arcandledger-tax-tools https://mcp.arcandledger.com/directory/mcp
# ~/.codex/config.toml
[mcp_servers.com-arcandledger-tax-tools] url = "https://mcp.arcandledger.com/directory/mcp"
// opencode.json
{
"$schema": "https://opencode.ai/config.json",
"mcp": {
"com-arcandledger-tax-tools": {
"type": "remote",
"url": "https://mcp.arcandledger.com/directory/mcp",
"enabled": true
}
}
} # add to OpenClaw
openclaw mcp add com-arcandledger-tax-tools --url https://mcp.arcandledger.com/directory/mcp --transport streamable-http
# ~/.hermes/config.yaml
mcp_servers:
com-arcandledger-tax-tools:
url: "https://mcp.arcandledger.com/directory/mcp" // mcp.json
{
"mcpServers": {
"com-arcandledger-tax-tools": {
"type": "http",
"url": "https://mcp.arcandledger.com/directory/mcp"
}
}
} The mcpServers block is a cross-client convention. Remote transports vary, so check your client's docs.
Changelog
Every change we have recorded for this component, newest first. Security-relevant changes are always shown. ▲ marks a change for the better, ▼ a change for the worse; unmarked changes are neutral.
- 3 Aug 26 +1
No change was recorded against any check on this day. Stability & Change Management went from 17 to 20. That category is still filling its 30-day observation window: 5 days of observed history at the previous scan, 6 at this one. The score rises as the window fills, whether or not the server changes.
- 1 Aug 26 +1
- Server version: 0.15.1 → 0.15.3 functional
- 31 Jul 26 +3
- We updated how we score, so this day's move reflects our rubric, not a change to the server See what changed → functional
- 30 Jul 26 +1
- We updated how we score, so this day's move reflects our rubric, not a change to the server See what changed → functional
- 29 Jul 26 0
- Stability: unverified → 0.03 ▲ functional
- 28 Jul 26 64
First indexed and scored.
Diagnostics
Diagnostic detail from the automated scan of this channel: what the scanner observed at each step, so you can see exactly where a check passed or failed. It is informational only and never changes the trust score.
Captured 3 Aug 2026 · Probed https://mcp.arcandledger.com/directory/mcp
TLS valid
Negotiated TLS 1.3 with TLS_AES_128_GCM_SHA256 .
| Subject | Issuer | Valid from | Valid until | Key | Signature | Serial |
|---|---|---|---|---|---|---|
| CN=arcandledger.com | CN=WE1,O=Google Trust Services,C=US | 6 Jul 2026 | 4 Oct 2026 | ECDSA 256 | ECDSA-SHA256 | 8e4d0e7f713453061389014f1df73f02 |
| SANs: arcandledger.com, mcp.arcandledger.com, *.mcp.arcandledger.com | ||||||
| CN=WE1,O=Google Trust Services,C=US (CA) | CN=GTS Root R4,O=Google Trust Services LLC,C=US | 13 Dec 2023 | 20 Feb 2029 | ECDSA 256 | ECDSA-SHA384 | 7ff31977972c224a76155d13b6d685e3 |
| CN=GTS Root R4,O=Google Trust Services LLC,C=US (CA) | CN=GlobalSign Root CA,OU=Root CA,O=GlobalSign nv-sa,C=BE | 15 Nov 2023 | 28 Jan 2028 | ECDSA 384 | SHA256-RSA | 7fe530bf331343bedd821610493d8a1b |
DNSSEC insecure
Validation of mcp.arcandledger.com. — Not signed
| Zone | DS | Keys | Algorithms | Outcome |
|---|---|---|---|---|
| . | trust_anchor | 20326, 38696 | 8, 8 | Verified |
| com. | present | 19718 | 13 | Verified |
| arcandledger.com. | absent | Unsigned (proven) parent-signed NSEC/NSEC3 proves an unsigned delegation |
Authentication No authorisation required
The endpoint answered without asking for a token. Anyone who knows the URL can reach it.
| Result | No authorisation required |
|---|---|
| HTTP status | 200 |
Transports 2 probes
| Transport | URL | Outcome | Status | Location |
|---|---|---|---|---|
| streamable-http | https://mcp.arcandledger.com/directory/mcp | Verified | 200 | |
| http (plaintext) | http://mcp.arcandledger.com/directory/mcp | HTTPS enforced | 301 | https://mcp.arcandledger.com/directory/mcp |
MCP tools
— 13 exposed
· ~3,222 tokens
The tools this component advertises to a client, with an estimated token cost for each. Expand a tool to see its parameters and schema. The per-tool counts are indicative and are not scored directly; the schema's total context footprint is one signal in Schema Quality & AI Usability.
Tool
Tokens
check_5472_obligation Check Form 5472 obligation ~297
Use to screen common Form 5472 triggers for a foreign-owned US disregarded entity or corporation. The result is a general filing screen and does not prepare or file the form.
| Name | Type | Req | Description |
|---|---|---|---|
| entity_type | string | yes | The US entity. single_member_llc = a US LLC with ONE owner (a disregarded entity); multi_member_llc = a US LLC with two or more owners (a partnership by default); us_corporation = a US C-corporation;… |
| foreign_owned | boolean | yes | Whether 25% or more of the entity is owned, directly or indirectly, by a non-US person or foreign company. Form 5472 is triggered by 25% foreign ownership. |
| formed_in_us | boolean | — | Whether the entity was formed in the US (a Wyoming or Delaware LLC is US-formed). Relevant only to the separate BOI report, from which US-formed companies are now exempt. |
| had_reportable_transaction | string | — | Whether there was a reportable transaction with the foreign owner during the year. Reportable transactions include forming or funding the company, capital contributions, distributions, loans in eithe… |
| Name | Type | Req | Description |
|---|---|---|---|
| disclaimer | string | yes | General-information disclaimer (identical on every response). |
| next_step | object | yes | A single review link appropriate to this server surface. |
| relay | string | yes | Instruction to the calling assistant: relay figures and dates verbatim (identical on every response). |
| server_version | string | — | Server release that produced this response (matches GET /version). |
| source_url | string | yes | Official IRS or FinCEN authority to review before relying on the result. |
No examples provided.
check_fbar_fatca Check FBAR and FATCA obligations ~171
Use to screen general FBAR and Form 8938 thresholds from aggregate balance, filing status, residence, and account-count facts. Do not request account numbers, institution names, or statements.
| Name | Type | Req | Description |
|---|---|---|---|
| account_count | number | — | Number of foreign accounts, if known. |
| filing_status | string | yes | Your US tax filing status. |
| lives_abroad | boolean | yes | True if your tax home is outside the United States (higher Form 8938 thresholds apply). |
| max_aggregate_foreign_balance_usd | number | yes | The highest combined value of ALL your foreign financial accounts at any point during the year, in USD. |
| unfiled_years | number | — | How many past years of FBARs you have NOT filed but should have. 0 or omitted if current. |
| Name | Type | Req | Description |
|---|---|---|---|
| disclaimer | string | yes | General-information disclaimer (identical on every response). |
| next_step | object | yes | A single review link appropriate to this server surface. |
| relay | string | yes | Instruction to the calling assistant: relay figures and dates verbatim (identical on every response). |
| server_version | string | — | Server release that produced this response (matches GET /version). |
| source_url | string | yes | Official IRS or FinCEN authority to review before relying on the result. |
No examples provided.
check_itin_eligibility Screen an ITIN reason and application path ~225
Use to screen general ITIN reason categories, whether a return is commonly attached, and supporting-document requirements. Never request or process an actual ITIN, passport, or identity document.
| Name | Type | Req | Description |
|---|---|---|---|
| has_ssn | boolean | yes | Whether you already have, or are eligible for, a US Social Security Number. If yes, you cannot get an ITIN. |
| is_foreign_national | boolean | — | Whether you are a non-US citizen without US immigration status that grants an SSN. Defaults to true. |
| reason | string | yes | Why you think a US taxpayer ID may be needed. file_us_tax_return = you must file a US return; owner_of_us_llc = you own a US LLC or corporation, which does not by itself establish a personal ITIN nee… |
| Name | Type | Req | Description |
|---|---|---|---|
| disclaimer | string | yes | General-information disclaimer (identical on every response). |
| next_step | object | yes | A single review link appropriate to this server surface. |
| relay | string | yes | Instruction to the calling assistant: relay figures and dates verbatim (identical on every response). |
| server_version | string | — | Server release that produced this response (matches GET /version). |
| source_url | string | yes | Official IRS or FinCEN authority to review before relying on the result. |
No examples provided.
check_resolution_options Check IRS resolution options ~382
Use to screen general IRS payment and collection alternatives from a rough balance, filing-compliance status, ability-to-pay category, and coarse tax-account type when known. This is an educational fit screen, not a promise that the IRS will approve an option.
| Name | Type | Req | Description |
|---|---|---|---|
| ability_to_pay | string | yes | Your realistic ability to pay. can_pay_in_full_soon = you can clear the balance within about 120-180 days; can_make_monthly_payments = a monthly amount but not in full; can_pay_little = only a very s… |
| all_required_returns_filed | boolean | — | Whether every required tax return has actually been FILED (even if the tax was not paid). Filing compliance is generally required before the IRS formalizes a collection alternative, but the exact acc… |
| balance_includes_penalties | boolean | — | Whether the balance includes failure-to-file or failure-to-pay penalties, so penalty abatement may reduce it. Defaults to true. |
| balance_owed_usd | number | yes | Total amount owed to the IRS including tax, penalties, and interest (a rough figure is fine). |
| brief | boolean | — | Set true for a shorter answer: options come back as path + fit only, without the descriptions. |
| tax_account_type | string | — | Coarse, nonidentifying IRS account type. individual_income_tax includes Form 1040 income-tax balances, including a sole proprietor whose balance is on Form 1040. business_non_trust_fund_or_out_of_bus… |
| Name | Type | Req | Description |
|---|---|---|---|
| disclaimer | string | yes | General-information disclaimer (identical on every response). |
| next_step | object | yes | A single review link appropriate to this server surface. |
| relay | string | yes | Instruction to the calling assistant: relay figures and dates verbatim (identical on every response). |
| server_version | string | — | Server release that produced this response (matches GET /version). |
| source_url | string | yes | Official IRS or FinCEN authority to review before relying on the result. |
No examples provided.
check_treaty_withholding Check US withholding and treaty rates (W-8BEN) ~237
Use to explain general US withholding rules, documentation, and supported US-Turkey treaty rates for a payment category. Treaty eligibility and source rules depend on the full facts.
| Name | Type | Req | Description |
|---|---|---|---|
| income_type | string | yes | The kind of US-source payment: "dividends" (from US stocks or a US corporation), "interest", "royalties" (software, content, IP licensing), "personal_services" (freelance/consulting work or wages), o… |
| payee_country | string | yes | Country of TAX RESIDENCE of the person or company RECEIVING the payment. "turkey" returns the US-Turkey treaty rates this server carries; "other_non_us" returns the default statutory rates and how to… |
| payee_type | string | — | Whether the payee is an individual or a company/entity. Defaults to individual. Determines the form (W-8BEN vs W-8BEN-E) and the treaty dividend rate. |
| Name | Type | Req | Description |
|---|---|---|---|
| disclaimer | string | yes | General-information disclaimer (identical on every response). |
| next_step | object | yes | A single review link appropriate to this server surface. |
| relay | string | yes | Instruction to the calling assistant: relay figures and dates verbatim (identical on every response). |
| server_version | string | — | Server release that produced this response (matches GET /version). |
| source_url | string | yes | Official IRS or FinCEN authority to review before relying on the result. |
No examples provided.
deadline_calendar US filing deadlines for founders ~277
Use to return common federal filing and payment dates for a selected filer or entity type. The user must verify the date for weekends, holidays, extensions, fiscal years, and special facts.
| Name | Type | Req | Description |
|---|---|---|---|
| entity_type | string | yes | Your US tax entity. foreign_owned_llc = a SINGLE-MEMBER US LLC owned by a non-US person (files pro-forma 1120 + 5472); a multi-member foreign-owned LLC is a partnership, use multi_member_llc. foreign… |
| filing_year | integer | — | The tax year whose deadlines you want (the year being reported). Defaults to the prior calendar year. |
| formed_in_us | boolean | — | Whether the entity was formed in the US (relevant to the BOI report, from which most US-formed companies are now exempt). |
| has_foreign_bank_over_10k | boolean | — | Whether the aggregate of your foreign financial accounts exceeded $10,000 at any point (triggers FBAR). |
| has_us_source_wages | boolean | — | Nonresident individuals only: whether you had US wages subject to withholding. Determines the 1040-NR due date (April 15 if yes, June 15 if no). |
| Name | Type | Req | Description |
|---|---|---|---|
| disclaimer | string | yes | General-information disclaimer (identical on every response). |
| next_step | object | yes | A single review link appropriate to this server surface. |
| relay | string | yes | Instruction to the calling assistant: relay figures and dates verbatim (identical on every response). |
| server_version | string | — | Server release that produced this response (matches GET /version). |
| source_url | string | yes | Official IRS or FinCEN authority to review before relying on the result. |
No examples provided.
decode_irs_notice Decode an IRS notice ~183
Use when a user provides the code from an IRS notice or letter and wants a general explanation, the usual response window, or the next procedural step. Do not request the notice itself or any taxpayer identifier.
| Name | Type | Req | Description |
|---|---|---|---|
| amount_shown | number | — | The dollar amount the notice proposes or bills, if any. Optional; used only for context, never stored. |
| brief | boolean | — | Set true for a shorter answer: skips the generic how-to-read guidance and common-error list. |
| notice_code | string | yes | The notice or letter code printed on the IRS mail, e.g. "CP2000", "CP 14", "LT11", "Letter 1058". |
| received_date | string | — | Date on the notice (YYYY-MM-DD). Used to compute the response deadline. The IRS clock runs from the notice date printed on the letter. |
| Name | Type | Req | Description |
|---|---|---|---|
| disclaimer | string | yes | General-information disclaimer (identical on every response). |
| next_step | object | yes | A single review link appropriate to this server surface. |
| relay | string | yes | Instruction to the calling assistant: relay figures and dates verbatim (identical on every response). |
| server_version | string | — | Server release that produced this response (matches GET /version). |
| source_url | string | yes | Official IRS or FinCEN authority to review before relying on the result. |
No examples provided.
estimate_accountable_plan Estimate accountable-plan reimbursements ~315
Use to estimate potentially reimbursable business expenses under an accountable-plan scenario, including the split 2026 business-mileage rates. The result does not establish a plan or determine substantiation.
| Name | Type | Req | Description |
|---|---|---|---|
| business_mileage_period | string | — | When the business miles occurred. Defaults to mixed_or_unknown, which returns a reimbursement range rather than inventing a single rate. For miles in both 2026 periods, call the tool once per period… |
| business_miles | number | — | Business miles driven in your personal vehicle. For 2026, also identify whether the miles were before July 1, on or after July 1, or span both periods because the IRS changed the rate midyear. |
| cell_internet_usd | number | — | Annual business-use portion of your cell phone and home internet. |
| home_office_expense_usd | number | — | Annual business-use portion of your home costs (rent/mortgage interest, utilities, insurance x business-use %). If you only know square footage, use the simplified method: $5/sq ft up to 300 sq ft =… |
| marginal_tax_rate_pct | number | — | Your combined marginal tax rate as a percent (e.g. 24, or 33 to include state). Used to estimate the tax saving. Defaults to 22. |
| other_business_expense_usd | number | — | Other out-of-pocket business expenses you personally paid (supplies, travel, professional dues, etc.). |
| Name | Type | Req | Description |
|---|---|---|---|
| disclaimer | string | yes | General-information disclaimer (identical on every response). |
| next_step | object | yes | A single review link appropriate to this server surface. |
| relay | string | yes | Instruction to the calling assistant: relay figures and dates verbatim (identical on every response). |
| server_version | string | — | Server release that produced this response (matches GET /version). |
| source_url | string | yes | Official IRS or FinCEN authority to review before relying on the result. |
No examples provided.
estimate_augusta_rule Screen the 14-day home-rental rule ~223
Use to screen the fewer-than-15-days home-rental rule under IRC 280A(g) and calculate conditional amounts. Keep the owner-side income exclusion separate from the business-side requirements for ordinary and necessary use and reasonable rent.
| Name | Type | Req | Description |
|---|---|---|---|
| days_rented | number | yes | Total number of days during the year the dwelling is rented to anyone at a fair rental price, including days rented to your business. The IRC 280A(g) income exclusion requires fewer than 15 total ren… |
| fair_daily_rental_rate_usd | number | yes | The FAIR-MARKET daily rate to rent your home for a comparable business event (e.g. what a hotel meeting room or event space of similar size would charge). Must be supportable with a written quote or… |
| marginal_tax_rate_pct | number | — | Your combined marginal tax rate as a percent (e.g. 24 for 24%, or 33 to include state). Used to translate the deduction into a tax saving. Defaults to 22. |
| Name | Type | Req | Description |
|---|---|---|---|
| disclaimer | string | yes | General-information disclaimer (identical on every response). |
| next_step | object | yes | A single review link appropriate to this server surface. |
| relay | string | yes | Instruction to the calling assistant: relay figures and dates verbatim (identical on every response). |
| server_version | string | — | Server release that produced this response (matches GET /version). |
| source_url | string | yes | Official IRS or FinCEN authority to review before relying on the result. |
No examples provided.
estimate_irs_penalty Estimate IRS penalties and interest ~148
Use to estimate selected federal failure-to-file, failure-to-pay, and underpayment amounts from nonidentifying figures. The result is an estimate and does not replace an IRS account transcript.
| Name | Type | Req | Description |
|---|---|---|---|
| balance_owed_usd | number | yes | The unpaid tax balance (the tax itself, before penalties and interest). |
| months_late | number | yes | Whole months past the deadline. The failure-to-file penalty counts any part of a month as a full month. |
| return_filed | boolean | — | Whether you actually FILED the return (even if you did not pay). If false, the larger 5%/month failure-to-file penalty applies. Defaults to false (not filed). |
| Name | Type | Req | Description |
|---|---|---|---|
| disclaimer | string | yes | General-information disclaimer (identical on every response). |
| next_step | object | yes | A single review link appropriate to this server surface. |
| relay | string | yes | Instruction to the calling assistant: relay figures and dates verbatim (identical on every response). |
| server_version | string | — | Server release that produced this response (matches GET /version). |
| source_url | string | yes | Official IRS or FinCEN authority to review before relying on the result. |
No examples provided.
estimate_quarterly_taxes Estimate quarterly taxes ~267
Use to estimate federal quarterly tax payments from nonidentifying income, entity, withholding, and prior-year tax figures. Return the assumptions, safe-harbor context, and due dates.
| Name | Type | Req | Description |
|---|---|---|---|
| entity | string | yes | How the income is taxed. Sole proprietor / SMLLC / partnership pay self-employment tax; S-corp shareholders take wages (withheld) plus distributions. |
| prior_year_agi_usd | number | — | Last year's adjusted gross income (AGI). If over $150,000 ($75,000 MFS), the prior-year safe harbor rises from 100% to 110%. |
| prior_year_total_tax_usd | number | — | Total federal tax on last year's return. Enables the prior-year safe harbor (often the easiest to hit). |
| state | string | — | US state. Only California installment timing is modeled specifically; when omitted, no state is assumed and only federal figures are computed. |
| ytd_net_income_usd | number | yes | Your net self-employment / business income so far THIS year (year to date), before tax. |
| ytd_withholding_usd | number | — | Federal tax already withheld this year (e.g. from a W-2 or S-corp salary). Counts toward the safe harbor. |
| Name | Type | Req | Description |
|---|---|---|---|
| disclaimer | string | yes | General-information disclaimer (identical on every response). |
| next_step | object | yes | A single review link appropriate to this server surface. |
| relay | string | yes | Instruction to the calling assistant: relay figures and dates verbatim (identical on every response). |
| server_version | string | — | Server release that produced this response (matches GET /version). |
| source_url | string | yes | Official IRS or FinCEN authority to review before relying on the result. |
No examples provided.
estimate_rental_income Estimate rental property taxes ~352
Use to estimate a basic rental-income result from nonidentifying figures and identify the modeled depreciation, passive-loss, and personal-use limitations.
| Name | Type | Req | Description |
|---|---|---|---|
| annual_rental_income_usd | number | yes | Gross rent received this year, before expenses. |
| filing_status | string | — | Federal filing status. Defaults to single. |
| land_percent | number | — | Percent of the purchase price attributable to non-depreciable land (default 20). The building is depreciated over 27.5 years. |
| operating_expenses_usd | number | — | Deductible operating expenses: mortgage interest, property tax, insurance, HOA, repairs, management, utilities, supplies. Excludes depreciation (computed for you). |
| other_income_usd | number | — | Your other taxable income (e.g. wages, business) for the year. Sets the marginal rate applied to net rental income, and gates the passive-loss allowance. |
| personal_use_days | number | — | Days YOU used the property personally (short-term only). Triggers the 14-day tax-free rule when a stay is rented 14 days or fewer and used more personally. |
| property_purchase_price_usd | number | — | What you paid for the property (building + land). Used to compute straight-line depreciation. |
| real_estate_professional | boolean | — | Whether you materially participate as a real-estate professional under IRC 469(c)(7). If true, rental losses are not passive-limited. |
| rental_days | number | — | Days the property was rented at fair value (short-term only). |
| rental_type | string | — | long_term (standard residential lease) or short_term (Airbnb/VRBO-style). Defaults to long_term. |
| Name | Type | Req | Description |
|---|---|---|---|
| disclaimer | string | yes | General-information disclaimer (identical on every response). |
| next_step | object | yes | A single review link appropriate to this server surface. |
| relay | string | yes | Instruction to the calling assistant: relay figures and dates verbatim (identical on every response). |
| server_version | string | — | Server release that produced this response (matches GET /version). |
| source_url | string | yes | Official IRS or FinCEN authority to review before relying on the result. |
No examples provided.
explain_tax_document Explain a tax document ~145
Use when a user names a US tax form or information document and wants to understand its purpose, common fields, or usual return treatment. Do not request or accept the document itself.
| Name | Type | Req | Description |
|---|---|---|---|
| brief | boolean | — | Set true for a shorter answer: skips the box-by-box guide and the pre-filing checklist. |
| document | string | yes | The tax form or document name as printed on it, e.g. "W-2", "1099-K", "1099-NEC", "Schedule K-1 (Form 1065)", "1042-S", "1098-T", "SSA-1099", "1095-A", "W-9". |
| Name | Type | Req | Description |
|---|---|---|---|
| disclaimer | string | yes | General-information disclaimer (identical on every response). |
| next_step | object | yes | A single review link appropriate to this server surface. |
| relay | string | yes | Instruction to the calling assistant: relay figures and dates verbatim (identical on every response). |
| server_version | string | — | Server release that produced this response (matches GET /version). |
| source_url | string | yes | Official IRS or FinCEN authority to review before relying on the result. |
No examples provided.