Tax-OS — Demo Roasters LLC (FICTIONAL)

2026-Q2 🔒2026-Q3 Records

2026-04-01 → 2026-06-30 · Due 2026-07-31 · DEMO:TJ Kim → DEMO:Eli Remba → DEMO:Gil Pocker✔ Pre-review✔ Jurisdiction✔ Evidence✔ Exceptions✔ Locked LOCKED 🔒

SCHEDULE

Tie-out & support

✓ ties

Step	Ref	Description	Amount	Tie
SOURCE	D100	POS sales report (DEMO dummy) recd 2026-07-06 via demo · cited by B100, B110	$182,450.00	—
SOURCE	QBO-PULL-001	General ledger gross (QBO pull snapshot)	$182,450.00	—
TIE	B110	POS ↔ GL difference (tolerance $1.00)	$0.00	TIES
		↳ EXC-DEMO-E01_2026-Q2_CA-SALES-001 · HIGH DATA_MISMATCH · RESOLVED — Corrected GL export received; POS↔GL ties at $0.00 (DEMO:TJ Kim, concurred DEMO:Eli Remba)
CALC	B100	Taxable $158,730.00 × 8.75% = computed tax	$13,888.88	TIES
LEAD	A100	Lead: per workpaper $13,888.88 vs per return $13,888.88	$0.00	TIES
FILED	DEMO-123456	Filed by DEMO:TJ Kim on 2026-07-06 — amount paid vs lead	$13,888.88	TIES
LOCK	🔒	FINAL package — 12 files hashed, tamper-evident	—	—

Red row = start here · ↳ = the blocking exception.

SOURCE

D100POS sales report (DEMO dummy)

ingested

Field	Value	Note
received	2026-07-06	via demo · from demo fixture
cited by	B100, B110	every citation is a tickmark target
snapshot	documents/demo-pos.txt	sha256 demo…
gross sales	$182,450.00	extracted by agent:intake — verified via the B110 tie
taxable sales	$158,730.00	extracted by agent:intake — verified via the B110 tie

Raw snapshots are immutable — corrections arrive as new pulls, never edits.

SOURCE

QBOGeneral ledger pull

ingested

Field	Value	Note
pull id	QBO-PULL-001	QuickBooks Online · sales by jurisdiction + income accounts
gross per GL	$182,450.00	feeds the B110 POS↔GL tie
as of	2026-07-06	snapshot in source-data/ — timestamped, hashed

GL is the books-truth candidate; POS is the sales-truth candidate. Neither is assumed right — B110 is where they argue.

WORKPAPER

A001Status & indexDEMO:TJ Kim

verifiedtie-out A010 ›

Administrative index: what is in this pack and its current state.

Workpaper face — DEMO-E01_2026-Q2_CA-SALES_A001-status_v01.md

A001 — index (demo subset of sales-tax@0.1; production adds B120/B130/B140/C100)

WORKPAPER

A010Reviewer signoff sheetDEMO:TJ Kim → DEMO:Eli Remba

verified‹ A001 tie-out A100 ›

Reviewer signoff sheet — completed by the human reviewer only.

Workpaper face — DEMO-E01_2026-Q2_CA-SALES_A010-signoff_v01.md

A010 — completed by the human reviewer only

WORKPAPER

A100Lead — return tie-outDEMO:TJ Kim

verified‹ A010 tie-out B100 ›

Lead schedule: the spine — ties the computed tax to the filed return at $0.

Line	Amount	Tickmark
tax per workpaper	$13,888.88	R
tax per return	$13,888.88
difference	$0.00

Workpaper face — DEMO-E01_2026-Q2_CA-SALES_A100-lead_v01.md

A100 — DEMO-E01_2026-Q2_CA-SALES

Verified by preparer (DEMO)

Net tax per workpaper 13888.88 = per return 13888.88 (diff 0.00)

WORKPAPER

B100Gross-to-taxable sales reconciliationDEMO:TJ Kim

verified‹ A100 tie-out B110 ›

Primary reconciliation: gross receipts → taxable sales → computed tax.

Line	Amount	Source ref	Tickmark
gross per pos	$182,450.00	D100	SD
taxable sales	$158,730.00	D100	SD
rate	8.75%
tax computed	$13,888.88		R
tax per return	$13,888.88

Workpaper face — DEMO-E01_2026-Q2_CA-SALES_B100-sales-recon_v01.md

B100 — DEMO-E01_2026-Q2_CA-SALES

Verified by preparer (DEMO)

Gross per POS 182450.00 [sd→D100] · Taxable 158730.00 [sd] · Rate 8.75% · Tax 13888.88 [r]

WORKPAPER

B110POS-to-GL tie-outDEMO:TJ Kim

EXC-DEMO-E01_2026-Q2_CA-SALES-001 verified‹ B100 tie-out

Source tie-out: POS system vs general ledger, tolerance $1.

Line	Amount	Source ref	Tickmark
gross per pos	$182,450.00	D100	SD
gross per gl	$182,450.00	QBO-PULL-001	GL
difference	$0.00
tolerance	$1.00

Workpaper face — DEMO-E01_2026-Q2_CA-SALES_B110-pos-gl-tie_v01.md

B110 — DEMO-E01_2026-Q2_CA-SALES

Verified by preparer (DEMO)

POS 182450.00 [sd] vs GL 182450.00 [gl] → difference 0.00

OUTPUT

Filing evidence / FINAL package

LOCKED 🔒

🔒 LOCKED12 files hashed — tamper-evidentcorrections happen as amendment periods, never edits

Group	Purpose	File	sha256 (first 16)
Filing evidence	Agency filing confirmation (the proof)	filing_demo-confirmation.txt	6de40e5a13e929e9…
Records & gates	QA gate report (evidence the gate passed)	pre-review-report.md	fd7149b6c9c58d53…
Records & gates	Period record with full status history	period.yaml	f7b0cfc6fbb7b3b8…
Records & gates	Open items (PBC) ledger	open-items.yaml	d8eee3fac4617d92…
Records & gates	Exceptions ledger	exceptions.yaml	7bc98d7f4edbabd4…
Records & gates	Review notes ledger	review-notes.yaml	0591e796357077e3…
Records & gates	Source-document manifest	manifest.yaml	e6aec400b680cff7…
Workpapers	Status & index sheet	workpapers_DEMO-E01_2026-Q2_CA-SALES_A001-status_v01.md	2eea64585b4df289…
Workpapers	Reviewer signoff sheet	workpapers_DEMO-E01_2026-Q2_CA-SALES_A010-signoff_v01.md	046bba1222d85ad8…
Workpapers	Lead schedule (return tie-out)	workpapers_DEMO-E01_2026-Q2_CA-SALES_A100-lead_v01.md	90bfb1b0bb0fe0f4…
Workpapers	Gross-to-taxable reconciliation	workpapers_DEMO-E01_2026-Q2_CA-SALES_B100-sales-recon_v01.md	6728e69a8cc76512…
Workpapers	POS↔GL tie-out	workpapers_DEMO-E01_2026-Q2_CA-SALES_B110-pos-gl-tie_v01.md	a6c7a0db6fd39f98…

Filed 2026-07-06 · confirmation DEMO-123456 · paid $13,888.88 by DEMO:TJ Kim

OUTPUT

CDTFA export package

file-ready

Return line	Amount	Source
Gross sales	$182,450.00	B100
Deductions (nontaxable)	$23,720.00	B100 (resale / exempt categories)
Taxable transactions	$158,730.00	B100
Rate (state + uniform local)	8.75%	rate-lookup snapshot
District tax	—	B120 (single-location demo)
Prepayments	—	not on this account
Net tax due	$13,888.88	ties to A100 at $0

Package contents — generated by /export-cdtfa (Phase 1 build)

cdtfa-401-summary.csv — line-mapped return summary above
district-schedule.csv — by-location district allocation (n/a for this single-location fixture)
workpaper set (PDF) — the pack exactly as reviewed
export-manifest.txt — sha256 of every file in the package

Filed by a human at the CDTFA portal — confirmation DEMO-123456. The export package never files anything; it makes the human filing fast and evidence-complete.

LEDGER

Review & exceptions

clear

Exceptions (1)

Ref	Category	Severity	Status	Detail / resolution
EXC-DEMO-E01_2026-Q2_CA-SALES-001	DATA_MISMATCH	HIGH	RESOLVED	Corrected GL export received; POS↔GL ties at $0.00 (DEMO:TJ Kim, concurred DEMO:Eli Remba)

Review notes (0)

Ref	Note	Raised by	Status
none

Open items (1)

Ref	Item	Status	Satisfied by
OI-001	Exemption certificates for new exempt customers	accepted	D100

2026-07-01 → 2026-09-30 · Due 2026-11-02 · — → — → —○ Pre-review○ Jurisdiction○ Evidence✔ Exceptions○ Locked NOT_STARTED

PERIOD

DEMO-E01_2026-Q3_CA-SALES

NOT_STARTED

No workpapers yet (NOT_STARTED)

Intake starts this period — POS report + QBO pull, then /build-pack drafts the pack. See it in My Work →

Client records — approval chain and generated filing calendar

RECORD

Approval log hash-chained · append-only

CHAIN VALID

approvals\demo\2026-Q3.yaml CHAIN VALID · 2 entries

2026-07-06 14:00DEMO:Gil Pocker approve_filing → DEMO-E01_2026-Q2_CA-SALES

first-cycle partner rule (DEMO) #1 3388daa862…

2026-07-06 16:00DEMO:Eli Remba lock → DEMO-E01_2026-Q2_CA-SALES

FINAL/ built, hashes recorded, prerequisites verified #2 d4373c8ff6…

RECORD

Filing calendar generated — never hand-edited

Due	Period	Status	Locked
2026-07-31	DEMO-E01_2026-Q2_CA-SALES	LOCKED	🔒
2026-11-02	DEMO-E01_2026-Q3_CA-SALES	NOT_STARTED