ACA 226J Response Composer

Note (dated 2026-08-04): a chain composes independent computations performed in an analytical order. No step's output is carried into the next step by the execution model; each step computes from its own declared inputs. This is true of every chain on this site, including chains whose per-step copy below reads as a data handoff.

Reading mode (READINESS-BUILD): These checks can be gathered in any order; the sequence below is for convenience. The three steps price separate parts of an IRS 226J exposure and assemble them into one response evidence pack for the reviewing officer to sign off on.

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.

OpenChainGraph · 3 Steps compliance mandate · Linear Hash-Anchored §4 chain_depth:3 Client-Side · Zero PII

Chain Stages · 3 Steps · Linear (no decision gates)

1 ROOT node

ACA Affordability Safe-Harbor Calculator art-298-aca-affordability-safe-harbor

affordability harbor verdicts feed Stage 2 ESRP exposure recomputation

MCP Call · 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
}

↓

2 STEP node

ACA ESRP Exposure Calculator art-299-aca-esrp-exposure

controlling_exposure_annual feeds the terminal 226J response evidence pack

MCP Call · 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
}

↓

3 TERMINAL node

226J Response Evidence Pack Builder art-300-aca-226j-response-evidence-pack

Composes the response-window-deadline evidence pack with named-human attestation closure — final stage

MCP Call · 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
}