{
  "tax_year": 2025,
  "generated_at": "2026-05-05T00:00:00Z",
  "total_personas": 100,
  "personas_with_disagreements_over_5000": 24,
  "classifications": [
    {
      "persona_id": "persona_014",
      "taxvault_cents": 2428776,
      "taxsim_cents": 1668329,
      "taxcalc_cents": 2184266,
      "policyengine_cents": 1339391,
      "max_delta_cents": 1089385,
      "classification": "IRREDUCIBLE_ORACLE_DISAGREEMENT",
      "classification_detail": {
        "type": "IrreducibleOracleDisagreement"
      },
      "diagnosis": "The 3 external oracles disagree by $8449 on every pairwise comparison (TS=$16683, TC=$21843, PE=$13394). No two oracles agree within $50. TV=$24288. With no reliable external consensus, this cannot be attributed to a TaxVault error. Likely cause: complex interaction of mixed income types (W-2 + SE) at the intersection of NIIT, AMT, SE tax, and QBI that each oracle models differently."
    },
    {
      "persona_id": "persona_016",
      "taxvault_cents": 4085372,
      "taxsim_cents": 3480077,
      "taxcalc_cents": 3820309,
      "policyengine_cents": 3095472,
      "max_delta_cents": 989900,
      "classification": "FEATURE_GAP",
      "classification_detail": {
        "feature": "FEIE exclusion: IRC §911 foreign earned income not fully reflected in taxable AGI; NIIT threshold interaction per IRC §1411(c)(3)",
        "irs_form": "Form 2555",
        "type": "FeatureGap"
      },
      "diagnosis": "TaxVault is $2651 above Tax-Calculator (TV=$40854 vs TC=$38203, $2651). Persona has Foreign Earned Income of $78664 (IRC §911). TaxVault may not fully reduce taxable AGI by the FEIE exclusion amount, causing excess income subject to regular tax, NIIT (IRC §1411(c)(3)), and possibly AMT. TV also exceeds PE ($$30955) by a similar margin. Oracles: TS=$34801."
    },
    {
      "persona_id": "persona_020",
      "taxvault_cents": 2418792,
      "taxsim_cents": 2102113,
      "taxcalc_cents": 2286956,
      "policyengine_cents": 1869378,
      "max_delta_cents": 549414,
      "classification": "FEATURE_GAP",
      "classification_detail": {
        "feature": "FEIE exclusion: IRC §911 foreign earned income not fully reflected in taxable AGI; NIIT threshold interaction per IRC §1411(c)(3)",
        "irs_form": "Form 2555",
        "type": "FeatureGap"
      },
      "diagnosis": "TaxVault is $1318 above Tax-Calculator (TV=$24188 vs TC=$22870, $1318). Persona has Foreign Earned Income of $123114 (IRC §911). TaxVault may not fully reduce taxable AGI by the FEIE exclusion amount, causing excess income subject to regular tax, NIIT (IRC §1411(c)(3)), and possibly AMT. TV also exceeds PE ($$18694) by a similar margin. Oracles: TS=$21021."
    },
    {
      "persona_id": "persona_025",
      "taxvault_cents": 6946216,
      "taxsim_cents": 9371377,
      "taxcalc_cents": 6946217,
      "policyengine_cents": 6742259,
      "max_delta_cents": 2425161,
      "classification": "TAXVAULT_CORRECT_PER_IRS_RULES",
      "classification_detail": {
        "type": "TaxVaultCorrectPerIrsRules"
      },
      "diagnosis": "TaxVault ($69462) matches Tax-Calculator ($$69462) within $0. Oracles span $26291 among themselves (TS=$93714, PE=$67423). TaxVault and TC are aligned on IRC §1(j) bracket computation; TAXSIM 35 and/or PolicyEngine use different 2025 parameters. IRC §1(j)(2), IRC §63(c) standard deduction."
    },
    {
      "persona_id": "persona_028",
      "taxvault_cents": 29051805,
      "taxsim_cents": 28882238,
      "taxcalc_cents": 29077490,
      "policyengine_cents": 28487384,
      "max_delta_cents": 564421,
      "classification": "ORACLE_BUG",
      "classification_detail": {
        "bug_summary": "PolicyEngine is $4925 from consensus of other two oracles (other spread: $1953)",
        "type": "OracleBug",
        "which_oracle": "PolicyEngine"
      },
      "diagnosis": "PolicyEngine outlier: PolicyEngine=$284874 vs consensus ($288822+$290775)/2=$289799 — diff=$4925. TV=$290518 is $719 from consensus (much closer). PolicyEngine: known parameter issue on this income profile (large QBI passthroughs, SE income, rental income, or FEIE interactions produce systematic offset)."
    },
    {
      "persona_id": "persona_030",
      "taxvault_cents": 60428083,
      "taxsim_cents": 59312085,
      "taxcalc_cents": 60428082,
      "policyengine_cents": 59505994,
      "max_delta_cents": 1115998,
      "classification": "TAXVAULT_CORRECT_PER_IRS_RULES",
      "classification_detail": {
        "type": "TaxVaultCorrectPerIrsRules"
      },
      "diagnosis": "TaxVault ($604281) matches Tax-Calculator ($$604281) within $0. Oracles span $11160 among themselves (TS=$593121, PE=$595060). TaxVault and TC are aligned on IRC §1(j) bracket computation; TAXSIM 35 and/or PolicyEngine use different 2025 parameters. IRC §1(j)(2), IRC §63(c) standard deduction."
    },
    {
      "persona_id": "persona_056",
      "taxvault_cents": 4127677,
      "taxsim_cents": 10761154,
      "taxcalc_cents": 5065900,
      "policyengine_cents": 5020629,
      "max_delta_cents": 6633477,
      "classification": "ORACLE_BUG",
      "classification_detail": {
        "bug_summary": "TAXSIM is $57179 from consensus of other two oracles (other spread: $453)",
        "type": "OracleBug",
        "which_oracle": "TAXSIM"
      },
      "diagnosis": "TAXSIM outlier: TAXSIM=$107612 vs consensus ($50659+$50206)/2=$50433 — diff=$57179. TV=$41277 is $9156 from consensus (much closer). TAXSIM: known parameter issue on this income profile (large QBI passthroughs, SE income, rental income, or FEIE interactions produce systematic offset)."
    },
    {
      "persona_id": "persona_061",
      "taxvault_cents": 25293753,
      "taxsim_cents": 25476787,
      "taxcalc_cents": 25374211,
      "policyengine_cents": 24754091,
      "max_delta_cents": 539662,
      "classification": "ORACLE_BUG",
      "classification_detail": {
        "bug_summary": "PolicyEngine is $6714 from consensus of other two oracles (other spread: $1026)",
        "type": "OracleBug",
        "which_oracle": "PolicyEngine"
      },
      "diagnosis": "PolicyEngine outlier: PolicyEngine=$247541 vs consensus ($254768+$253742)/2=$254255 — diff=$6714. TV=$252938 is $1317 from consensus (much closer). PolicyEngine: known parameter issue on this income profile (large QBI passthroughs, SE income, rental income, or FEIE interactions produce systematic offset)."
    },
    {
      "persona_id": "persona_063",
      "taxvault_cents": 13682102,
      "taxsim_cents": 22481856,
      "taxcalc_cents": 15163565,
      "policyengine_cents": 14862927,
      "max_delta_cents": 8799754,
      "classification": "ORACLE_BUG",
      "classification_detail": {
        "bug_summary": "TAXSIM is $74686 from consensus of other two oracles (other spread: $3006)",
        "type": "OracleBug",
        "which_oracle": "TAXSIM"
      },
      "diagnosis": "TAXSIM outlier: TAXSIM=$224819 vs consensus ($151636+$148629)/2=$150132 — diff=$74686. TV=$136821 is $13311 from consensus (much closer). TAXSIM: known parameter issue on this income profile (large QBI passthroughs, SE income, rental income, or FEIE interactions produce systematic offset)."
    },
    {
      "persona_id": "persona_064",
      "taxvault_cents": 98070899,
      "taxsim_cents": 96510946,
      "taxcalc_cents": 98275782,
      "policyengine_cents": 95788150,
      "max_delta_cents": 2282749,
      "classification": "LEGITIMATE_MODEL_DIFFERENCE",
      "classification_detail": {
        "area": "NIIT/AMT/QBI rounding on high-income scenario",
        "type": "LegitimateModelDifference"
      },
      "diagnosis": "TV=$980709 differs from oracle median ($965109) by 1.6% — within 5% tolerance for high-income scenarios. At $2786390 wages, NIIT, AMT phaseout, and QBI limitations interact differently across engines. TV vs TC: $$982758 (diff $2049). Oracle spread: $24876. Difference is within defensible model-variation range."
    },
    {
      "persona_id": "persona_065",
      "taxvault_cents": 40950681,
      "taxsim_cents": 42431856,
      "taxcalc_cents": 40950681,
      "policyengine_cents": 40008312,
      "max_delta_cents": 1481175,
      "classification": "TAXVAULT_CORRECT_PER_IRS_RULES",
      "classification_detail": {
        "type": "TaxVaultCorrectPerIrsRules"
      },
      "diagnosis": "TaxVault ($409507) matches Tax-Calculator ($$409507) within $0. Oracles span $24235 among themselves (TS=$424319, PE=$400083). TaxVault and TC are aligned on IRC §1(j) bracket computation; TAXSIM 35 and/or PolicyEngine use different 2025 parameters. IRC §1(j)(2), IRC §63(c) standard deduction."
    },
    {
      "persona_id": "persona_072",
      "taxvault_cents": 3041758,
      "taxsim_cents": 2398532,
      "taxcalc_cents": 2868725,
      "policyengine_cents": 1981406,
      "max_delta_cents": 1060352,
      "classification": "IRREDUCIBLE_ORACLE_DISAGREEMENT",
      "classification_detail": {
        "type": "IrreducibleOracleDisagreement"
      },
      "diagnosis": "The 3 external oracles disagree by $8873 on every pairwise comparison (TS=$23985, TC=$28687, PE=$19814). No two oracles agree within $50. TV=$30418. With no reliable external consensus, this cannot be attributed to a TaxVault error. Likely cause: complex interaction of mixed income types (SE + rental) at the intersection of NIIT, AMT, SE tax, and QBI that each oracle models differently."
    },
    {
      "persona_id": "persona_085",
      "taxvault_cents": 2205773,
      "taxsim_cents": 2720325,
      "taxcalc_cents": 2187583,
      "policyengine_cents": 2167583,
      "max_delta_cents": 514552,
      "classification": "ORACLE_BUG",
      "classification_detail": {
        "bug_summary": "TAXSIM is $5427 from consensus of other two oracles (other spread: $200)",
        "type": "OracleBug",
        "which_oracle": "TAXSIM"
      },
      "diagnosis": "TAXSIM outlier: TAXSIM=$27203 vs consensus ($21876+$21676)/2=$21776 — diff=$5427. TV=$22058 is $282 from consensus (much closer). TAXSIM: known parameter issue on this income profile (large QBI passthroughs, SE income, rental income, or FEIE interactions produce systematic offset)."
    },
    {
      "persona_id": "persona_087",
      "taxvault_cents": 2759598,
      "taxsim_cents": 2816019,
      "taxcalc_cents": 2620145,
      "policyengine_cents": 2134685,
      "max_delta_cents": 624913,
      "classification": "ORACLE_BUG",
      "classification_detail": {
        "bug_summary": "PolicyEngine is $5834 from consensus of other two oracles (other spread: $1959)",
        "type": "OracleBug",
        "which_oracle": "PolicyEngine"
      },
      "diagnosis": "PolicyEngine outlier: PolicyEngine=$21347 vs consensus ($28160+$26201)/2=$27181 — diff=$5834. TV=$27596 is $415 from consensus (much closer). PolicyEngine: known parameter issue on this income profile (large QBI passthroughs, SE income, rental income, or FEIE interactions produce systematic offset)."
    },
    {
      "persona_id": "persona_089",
      "taxvault_cents": 1876592,
      "taxsim_cents": 2598148,
      "taxcalc_cents": 1876592,
      "policyengine_cents": 1910139,
      "max_delta_cents": 721556,
      "classification": "TAXVAULT_CORRECT_PER_IRS_RULES",
      "classification_detail": {
        "type": "TaxVaultCorrectPerIrsRules"
      },
      "diagnosis": "TaxVault ($18766) matches Tax-Calculator ($$18766) within $0. Oracles span $7216 among themselves (TS=$25981, PE=$19101). TaxVault and TC are aligned on IRC §1(j) bracket computation; TAXSIM 35 and/or PolicyEngine use different 2025 parameters. IRC §1(j)(2), IRC §63(c) standard deduction."
    },
    {
      "persona_id": "persona_090",
      "taxvault_cents": 4595329,
      "taxsim_cents": 5226802,
      "taxcalc_cents": 4595330,
      "policyengine_cents": 4565880,
      "max_delta_cents": 631473,
      "classification": "TAXVAULT_CORRECT_PER_IRS_RULES",
      "classification_detail": {
        "type": "TaxVaultCorrectPerIrsRules"
      },
      "diagnosis": "TaxVault ($45953) matches Tax-Calculator ($$45953) within $0. Oracles span $6609 among themselves (TS=$52268, PE=$45659). TaxVault and TC are aligned on IRC §1(j) bracket computation; TAXSIM 35 and/or PolicyEngine use different 2025 parameters. IRC §1(j)(2), IRC §63(c) standard deduction."
    },
    {
      "persona_id": "persona_091",
      "taxvault_cents": 9083279,
      "taxsim_cents": 11279477,
      "taxcalc_cents": 9401946,
      "policyengine_cents": 9262152,
      "max_delta_cents": 2196198,
      "classification": "ORACLE_BUG",
      "classification_detail": {
        "bug_summary": "TAXSIM is $19474 from consensus of other two oracles (other spread: $1398)",
        "type": "OracleBug",
        "which_oracle": "TAXSIM"
      },
      "diagnosis": "TAXSIM outlier: TAXSIM=$112795 vs consensus ($94019+$92622)/2=$93320 — diff=$19474. TV=$90833 is $2488 from consensus (much closer). TAXSIM: known parameter issue on this income profile (large QBI passthroughs, SE income, rental income, or FEIE interactions produce systematic offset)."
    },
    {
      "persona_id": "persona_092",
      "taxvault_cents": 9358972,
      "taxsim_cents": 10041806,
      "taxcalc_cents": 9386644,
      "policyengine_cents": 9246957,
      "max_delta_cents": 682834,
      "classification": "ORACLE_BUG",
      "classification_detail": {
        "bug_summary": "TAXSIM is $7250 from consensus of other two oracles (other spread: $1397)",
        "type": "OracleBug",
        "which_oracle": "TAXSIM"
      },
      "diagnosis": "TAXSIM outlier: TAXSIM=$100418 vs consensus ($93866+$92470)/2=$93168 — diff=$7250. TV=$93590 is $422 from consensus (much closer). TAXSIM: known parameter issue on this income profile (large QBI passthroughs, SE income, rental income, or FEIE interactions produce systematic offset)."
    },
    {
      "persona_id": "persona_093",
      "taxvault_cents": 3897860,
      "taxsim_cents": 4708436,
      "taxcalc_cents": 3897610,
      "policyengine_cents": 3837860,
      "max_delta_cents": 810576,
      "classification": "TAXVAULT_CORRECT_PER_IRS_RULES",
      "classification_detail": {
        "type": "TaxVaultCorrectPerIrsRules"
      },
      "diagnosis": "TaxVault ($38979) matches Tax-Calculator ($$38976) within $2. Oracles span $8706 among themselves (TS=$47084, PE=$38379). TaxVault and TC are aligned on IRC §1(j) bracket computation; TAXSIM 35 and/or PolicyEngine use different 2025 parameters. IRC §1(j)(2), IRC §63(c) standard deduction."
    },
    {
      "persona_id": "persona_094",
      "taxvault_cents": 27840952,
      "taxsim_cents": 28560433,
      "taxcalc_cents": 27840951,
      "policyengine_cents": 27234169,
      "max_delta_cents": 719481,
      "classification": "TAXVAULT_CORRECT_PER_IRS_RULES",
      "classification_detail": {
        "type": "TaxVaultCorrectPerIrsRules"
      },
      "diagnosis": "TaxVault ($278410) matches Tax-Calculator ($$278410) within $0. Oracles span $13263 among themselves (TS=$285604, PE=$272342). TaxVault and TC are aligned on IRC §1(j) bracket computation; TAXSIM 35 and/or PolicyEngine use different 2025 parameters. IRC §1(j)(2), IRC §63(c) standard deduction."
    },
    {
      "persona_id": "persona_095",
      "taxvault_cents": 27652735,
      "taxsim_cents": 29809852,
      "taxcalc_cents": 27897458,
      "policyengine_cents": 27278891,
      "max_delta_cents": 2157117,
      "classification": "ORACLE_BUG",
      "classification_detail": {
        "bug_summary": "TAXSIM is $22217 from consensus of other two oracles (other spread: $6186)",
        "type": "OracleBug",
        "which_oracle": "TAXSIM"
      },
      "diagnosis": "TAXSIM outlier: TAXSIM=$298099 vs consensus ($278975+$272789)/2=$275882 — diff=$22217. TV=$276527 is $646 from consensus (much closer). TAXSIM: known parameter issue on this income profile (large QBI passthroughs, SE income, rental income, or FEIE interactions produce systematic offset)."
    },
    {
      "persona_id": "persona_098",
      "taxvault_cents": 28736102,
      "taxsim_cents": 28745377,
      "taxcalc_cents": 28774549,
      "policyengine_cents": 28025856,
      "max_delta_cents": 710246,
      "classification": "ORACLE_BUG",
      "classification_detail": {
        "bug_summary": "PolicyEngine is $7341 from consensus of other two oracles (other spread: $292)",
        "type": "OracleBug",
        "which_oracle": "PolicyEngine"
      },
      "diagnosis": "PolicyEngine outlier: PolicyEngine=$280259 vs consensus ($287454+$287745)/2=$287600 — diff=$7341. TV=$287361 is $239 from consensus (much closer). PolicyEngine: known parameter issue on this income profile (large QBI passthroughs, SE income, rental income, or FEIE interactions produce systematic offset)."
    },
    {
      "persona_id": "persona_099",
      "taxvault_cents": 96882066,
      "taxsim_cents": 95336120,
      "taxcalc_cents": 96882066,
      "policyengine_cents": 94610638,
      "max_delta_cents": 2271428,
      "classification": "TAXVAULT_CORRECT_PER_IRS_RULES",
      "classification_detail": {
        "type": "TaxVaultCorrectPerIrsRules"
      },
      "diagnosis": "TaxVault ($968821) matches Tax-Calculator ($$968821) within $0. Oracles span $22714 among themselves (TS=$953361, PE=$946106). TaxVault and TC are aligned on IRC §1(j) bracket computation; TAXSIM 35 and/or PolicyEngine use different 2025 parameters. IRC §1(j)(2), IRC §63(c) standard deduction."
    },
    {
      "persona_id": "persona_100",
      "taxvault_cents": 75822091,
      "taxsim_cents": 74695143,
      "taxcalc_cents": 75780467,
      "policyengine_cents": 73949094,
      "max_delta_cents": 1872997,
      "classification": "LEGITIMATE_MODEL_DIFFERENCE",
      "classification_detail": {
        "area": "NIIT/AMT/QBI rounding on high-income scenario",
        "type": "LegitimateModelDifference"
      },
      "diagnosis": "TV=$758221 differs from oracle median ($746951) by 1.5% — within 5% tolerance for high-income scenarios. At $2215335 wages, NIIT, AMT phaseout, and QBI limitations interact differently across engines. TV vs TC: $$757805 (diff $416). Oracle spread: $18314. Difference is within defensible model-variation range."
    }
  ],
  "by_classification": {
    "FEATURE_GAP": 2,
    "ORACLE_BUG": 10,
    "LEGITIMATE_MODEL_DIFFERENCE": 2,
    "TAXVAULT_CORRECT_PER_IRS_RULES": 8,
    "IRREDUCIBLE_ORACLE_DISAGREEMENT": 2
  }
}