Linear three-step evidence pipeline for responding to an IRS Letter 226J proposed Employer Shared Responsibility Payment assessment. Computes affordability safe-harbor status, recomputes ESRP exposure against the IRS-asserted figure, and composes a hash-anchored response evidence pack with a named-HR/benefits-officer attestation closure and computed response-window deadline. Recompute and respond before the window closes -- not a guarantee of abatement.
compute_aca_affordability_safe_harbor{
"jsonrpc": "2.0",
"method": "tools/call",
"params": {
"name": "compute_aca_affordability_safe_harbor",
"arguments": {
"tax_year": "2026",
"lowest_cost_self_only_monthly_premium": 90,
"w2_box1_wages_annual": 12000
}
},
"id": 1
}
compute_esrp_exposure{
"jsonrpc": "2.0",
"method": "tools/call",
"params": {
"name": "compute_esrp_exposure",
"arguments": {
"tax_year": "2026",
"fulltime_count": 200,
"offered_mec_count": 150,
"ptc_employee_count": 5
}
},
"id": 2
}
build_226j_response_evidence_pack{
"jsonrpc": "2.0",
"method": "tools/call",
"params": {
"name": "build_226j_response_evidence_pack",
"arguments": {
"letter_date": "2026-08-03",
"irs_asserted_esrp_annual": 567800,
"affordability_result": {"tax_year": "2026", "satisfies_any_harbor": false, "harbors_satisfied": []},
"esrp_result": {"tax_year": "2026", "controlling_penalty": "a", "controlling_exposure_annual": 567800},
"disputed_employee_ids": ["EMP-0001", "EMP-0002"],
"attestation": {"name": "Jordan Rivera", "title": "VP, Total Rewards", "timestamp": "2026-08-10T15:00:00Z"}
}
},
"id": 3
}