{
  "formatVersion": "notary-geek-public-claims-audit-v1",
  "title": "Public Website Claims Audit: Attorney Wu Articles",
  "canonicalUrl": "https://notary.cx/WU",
  "status": "published-for-public-review",
  "publishedAt": "2026-09-14",
  "lastUpdated": "2026-09-18",
  "revision": "WU-PUBLIC-2026-09-18-03",
  "robots": "index, follow",
  "notice": "This is an evidence-based audit of identified public website claims. It is not legal advice and does not establish intent, reliance, harm, or professional misconduct.",
  "methodology": {
    "summary": "The review preserves the published page, identifies a specific claim, compares that claim with primary authority, states the correction in ordinary language, distinguishes controlling law from guidance, and records limitations.",
    "sourceRevision": "Pinned research source revision 8b145b3d76aa73c033566d759dad71b705f48149",
    "scope": "Four identified claim errors and one context-only reporting clarification drawn from reviews of five public articles published on January 30, February 2, and February 3, 2025.",
    "outOfScope": [
      "Private communications or client matters",
      "Intent, knowledge, reliance, loss, or disciplinary conclusions",
      "A complete review of every page or video on the captured site",
      "Individualized legal or tax advice"
    ],
    "authorityTreatment": "Statutes, regulations, controlling decisions, agency guidance, form instructions, and internal agency manuals are identified by type and are not treated as interchangeable."
  },
  "captureProvenance": {
    "capturedAt": "2026-08-29",
    "method": "Read-only review of publicly accessible pages, without form submission, authentication, or access-control bypass",
    "requestedPublicPageRecords": 423,
    "uniqueFinalUrls": 404,
    "http200Responses": 411,
    "http404Responses": 12,
    "http404Qualification": "The 12 observed 404 responses were malformed repeated test-surface links and were not treated as proof that substantive articles were missing.",
    "recordSha256": "5285C92D165599962F4F7B305897FF854D04BB01E7DB19862E1541DC8AAAA646",
    "preservationBoundary": "The complete captured record is retained separately. Each finding publishes bounded dated source excerpts and captured-body hashes; these excerpts do not reproduce the complete articles or prove omissions by themselves."
  },
  "corrections": [
    {
      "id": "fbar-willful-balance-measure",
      "anchorUrl": "https://notary.cx/WU#fbar-willful-balance-measure",
      "sourcePages": [
        {
          "title": "Understanding FBAR Penalties",
          "capturedUrl": "https://attorneywu.com/understanding-fbar-penalties/",
          "capturedAt": "2026-08-29T17:02:49.707Z",
          "capturedBodySha256": "7e646f0344a3cf2ea1e992f7f1ce9f16a521551bea5cbbc0dae5f252932ca641",
          "excerpts": [
            "Willful Penalties: The penalty is calculated as 50% of the highest account balanceduring the year of the violation."
          ]
        }
      ],
      "summarizedPublishedClaim": "The captured FBAR penalties page describes the willful percentage measure using the year's highest account balance.",
      "assessment": "incorrect",
      "correction": "For a failure to report an account, 31 U.S.C. section 5321(a)(5)(C)-(D) uses the account balance at the time of the violation. Highest annual balance can appear in separate mitigation or administrative calculations, but it is not the statutory percentage measure.",
      "primaryAuthorities": [
        {
          "title": "31 U.S.C. section 5321",
          "type": "federal statute",
          "url": "https://uscode.house.gov/view.xhtml?edition=prelim&num=0&req=granuleid%3AUSC-prelim-title31-section5321"
        },
        {
          "title": "Internal Revenue Manual 4.26.16.5.5",
          "type": "internal agency guidance; not binding substantive law",
          "url": "https://www.irs.gov/irm/part4/irm_04-026-016"
        }
      ],
      "practicalSignificance": "The highest balance during a year and the balance on the violation date can differ materially, so using the wrong measure can produce a materially different maximum.",
      "limitations": "This finding addresses the stated statutory maximum measure. It does not calculate a penalty for any person or resolve mitigation, reasonable cause, assessment timing, or administrative caps.",
      "reviewStatus": "underlying-primary-authority-review-complete; public-review-ongoing",
      "reviewedAt": "2026-09-12",
      "confidence": "high"
    },
    {
      "id": "fbar-framework-current-amounts",
      "anchorUrl": "https://notary.cx/WU#fbar-framework-current-amounts",
      "sourcePages": [
        {
          "title": "Understanding FBAR Violations: Non-Willful, Willful, and Criminal Penalties",
          "capturedUrl": "https://attorneywu.com/understanding-fbar-violations-non-willful-willful-and-criminal-penalties/",
          "capturedAt": "2026-08-29T17:02:46.743Z",
          "capturedBodySha256": "eee50bc8157667826d7264ad4e024f2ccb6a6ce350ac79c205640cee016ed624",
          "excerpts": [
            "between non-willful, willful, and criminal FBAR violations, how these violations are determined, and the associated penalties, based on the Internal Revenue Code (IRC)"
          ]
        }
      ],
      "summarizedPublishedClaim": "The captured FBAR violations page describes its violation and penalty discussion as based on the Internal Revenue Code.",
      "assessment": "incorrect principal statutory framework",
      "correction": "Identify Title 31 as the principal framework for the FBAR reporting duty and civil penalties. The separately linked decision and historical adjustment rule provide additional background; this finding does not allege citation or amount omissions from the bounded excerpts.",
      "primaryAuthorities": [
        {
          "title": "31 U.S.C. section 5314",
          "type": "federal statute",
          "url": "https://uscode.house.gov/view.xhtml?edition=prelim&num=0&req=granuleid%3AUSC-prelim-title31-section5314"
        },
        {
          "title": "31 U.S.C. section 5321",
          "type": "federal statute",
          "url": "https://uscode.house.gov/view.xhtml?edition=prelim&num=0&req=granuleid%3AUSC-prelim-title31-section5321"
        },
        {
          "title": "Bittner v. United States, 598 U.S. 85 (2023)",
          "type": "controlling United States Supreme Court decision",
          "url": "https://www.supremecourt.gov/opinions/22pdf/21-1195_h3ci.pdf"
        },
        {
          "title": "FinCEN 2025 inflation adjustment final rule",
          "type": "federal final rule",
          "url": "https://public-inspection.federalregister.gov/2025-01374.pdf"
        }
      ],
      "practicalSignificance": "A reader needs the correct body of law, the operative date, date-applicable adjusted amounts, and controlling precedent before relying on a penalty summary.",
      "limitations": "Quoting statutory base figures is not inherently false when they are labeled as base figures. The 2025 rule supports the comparison with the articles published in early 2025; it is not presented as a checked September 2026 penalty table. This finding does not state current penalty amounts or calculate an assessment for a particular reporting year or person. For an actual assessment, check the rule and amount applicable to its date.",
      "reviewStatus": "underlying-primary-authority-review-complete; public-review-ongoing",
      "reviewedAt": "2026-09-12",
      "confidence": "high"
    },
    {
      "id": "section-684-scope-taxpayer",
      "anchorUrl": "https://notary.cx/WU#section-684-scope-taxpayer",
      "sourcePages": [
        {
          "title": "IRC section 684: The Deemed Sale Rule on Foreign Grantor Trust",
          "capturedUrl": "https://attorneywu.com/irc-%c2%a7-684-the-deemed-sale-rule-on-foreign-grantor-trust/",
          "capturedAt": "2026-08-29T17:02:43.808Z",
          "capturedBodySha256": "6fa2f4163ae56ff91bf5097ed252e7ba6e88f3cb8431c8258251e0ede62edbf0",
          "excerpts": [
            "However, this section does only apply to foreign grantor trust.",
            "The trust must recognize any capital gains on the deemed sale"
          ]
        }
      ],
      "summarizedPublishedClaim": "The page states that section 684 only applies to foreign grantor trusts and that the trust must recognize capital gains.",
      "assessment": "incorrect categorical scope; gain-recognition statement requires transfer-specific analysis",
      "correction": "Section 684 generally addresses transfers by a U.S. person to a foreign estate or trust. Under section 684(a), the transferor recognizes gain. Grantor-owner treatment can provide an exception; cessation of that treatment can produce a deemed transfer, subject to applicable exceptions. This finding does not claim that gain recognition at death is automatic.",
      "primaryAuthorities": [
        {
          "title": "26 U.S.C. section 684",
          "type": "federal statute",
          "url": "https://uscode.house.gov/view.xhtml?req=%28title%3A26+section%3A684+edition%3Aprelim%29"
        },
        {
          "title": "Treasury Decision 8956 and final section 684 regulations",
          "type": "Treasury final regulation and explanatory material",
          "url": "https://www.govinfo.gov/content/pkg/FR-2001-07-20/pdf/FR-2001-07-20.pdf"
        },
        {
          "title": "IRS Notice 2011-66",
          "type": "federal agency guidance",
          "url": "https://www.irs.gov/irb/2011-35_IRB"
        }
      ],
      "practicalSignificance": "Categorical descriptions can obscure who recognizes gain under the applicable transfer rule and whether an exception applies.",
      "limitations": "The article correctly identifies a real section 684 risk in a completed-gift fact pattern where owner status ends and section 1014 basis is unavailable. Individual results depend on the trust and transfer facts.",
      "reviewStatus": "underlying-primary-authority-review-complete; public-review-ongoing",
      "reviewedAt": "2026-09-12",
      "confidence": "high"
    },
    {
      "id": "trust-classification-court-control",
      "anchorUrl": "https://notary.cx/WU#trust-classification-court-control",
      "sourcePages": [
        {
          "title": "Understanding the Grantor Trust Rules Under IRC section 679: Key Considerations for Foreign Trusts",
          "capturedUrl": "https://attorneywu.com/understanding-the-grantor-trust-rules-under-irc-%c2%a7-679-key-considerations-for-foreign-trusts/",
          "capturedAt": "2026-08-29T17:02:34.882Z",
          "capturedBodySha256": "a080332926cf12444d233e413865f4652196bd69718a539c243b22ebccbf88db",
          "excerpts": [
            "Court Test: A foreign court can exercise primary supervision over the trust’s administration."
          ]
        },
        {
          "title": "Foreign Grantor Trusts: Tax Implications for Grantors and Beneficiaries",
          "capturedUrl": "https://attorneywu.com/foreign-grantor-trusts-tax-implications-for-grantors-and-beneficiaries/",
          "capturedAt": "2026-08-29T17:02:37.766Z",
          "capturedBodySha256": "66f178367dfbbd09e1f7167f68f3ff78924763011f10e68753e4d5d0a389b6f0",
          "excerpts": [
            "Court Test: A foreign court can exercise primary supervision over the trust’s administration."
          ]
        }
      ],
      "summarizedPublishedClaim": "The pages label as the court test a foreign court's ability to exercise primary supervision over the trust's administration.",
      "assessment": "incorrect",
      "correction": "A trust is domestic only if a U.S. court can exercise primary supervision over administration and one or more U.S. persons collectively control all substantial decisions. A trust is foreign if it fails either domestic-trust requirement. Foreign-court jurisdiction alone does not decide the court test.",
      "primaryAuthorities": [
        {
          "title": "26 U.S.C. section 7701(a)(30)-(31)",
          "type": "federal statute",
          "url": "https://uscode.house.gov/view.xhtml?req=granuleid%3AUSC-prelim-title26-section7701&num=0&edition=prelim"
        },
        {
          "title": "26 C.F.R. section 301.7701-7",
          "type": "Treasury regulation",
          "url": "https://www.govinfo.gov/content/pkg/CFR-2025-title26-vol20/pdf/CFR-2025-title26-vol20-sec301-7701-7.pdf"
        }
      ],
      "practicalSignificance": "Domestic or foreign classification affects which tax and reporting rules apply. Reversing the test can classify a trust incorrectly before the rest of the analysis begins.",
      "limitations": "This correction states the federal court-and-control test. Applying it to a particular trust requires its governing instrument, administration facts, decision-making powers, and relevant safe harbors.",
      "reviewStatus": "underlying-primary-authority-review-complete; public-review-ongoing",
      "reviewedAt": "2026-09-12",
      "confidence": "high"
    },
    {
      "id": "foreign-owner-reporting-roles",
      "anchorUrl": "https://notary.cx/WU#foreign-owner-reporting-roles",
      "sourcePages": [
        {
          "title": "Foreign Grantor Trusts: Tax Implications for Grantors and Beneficiaries",
          "capturedUrl": "https://attorneywu.com/foreign-grantor-trusts-tax-implications-for-grantors-and-beneficiaries/",
          "capturedAt": "2026-08-29T17:02:37.766Z",
          "capturedBodySha256": "66f178367dfbbd09e1f7167f68f3ff78924763011f10e68753e4d5d0a389b6f0",
          "excerpts": [
            "35% of the gross reportable amount"
          ]
        },
        {
          "title": "Understanding the Grantor Trust Rules Under IRC section 679: Key Considerations for Foreign Trusts",
          "capturedUrl": "https://attorneywu.com/understanding-the-grantor-trust-rules-under-irc-%c2%a7-679-key-considerations-for-foreign-trusts/",
          "capturedAt": "2026-08-29T17:02:34.882Z",
          "capturedBodySha256": "a080332926cf12444d233e413865f4652196bd69718a539c243b22ebccbf88db",
          "excerpts": [
            "35% of the gross reportable amount"
          ]
        }
      ],
      "summarizedPublishedClaim": "The pages describe a 35 percent measure based on the gross reportable amount.",
      "assessment": "context-only; quoted 35 percent measure is supported; no error demonstrated by these excerpts",
      "findingType": "context-only-clarification",
      "correction": "Identify the reporting party and transaction under section 6048. Section 6677(a) supplies the initial 35 percent measure; for a return required under section 6048(b), section 6677(b) substitutes 5 percent and makes the specified U.S. person liable. Section 6677(c) defines the gross reportable amount by reporting role. These percentage measures remain subject to the statutory minimum, applicable additional-penalty rules, and the reasonable-cause exception; this is not an assessment of any person's liability.",
      "primaryAuthorities": [
        {
          "title": "26 U.S.C. section 6048",
          "type": "federal statute; controlling reporting duties",
          "url": "https://uscode.house.gov/view.xhtml?edition=prelim&num=0&req=granuleid%3AUSC-prelim-title26-section6048",
          "checkedAt": "2026-09-15"
        },
        {
          "title": "26 U.S.C. section 6677",
          "type": "federal statute; controlling reporting penalties and gross reportable amounts",
          "url": "https://uscode.house.gov/view.xhtml?edition=prelim&num=0&req=granuleid%3AUSC-prelim-title26-section6677",
          "checkedAt": "2026-09-15"
        },
        {
          "title": "Instructions for Form 3520",
          "type": "federal form instructions",
          "url": "https://www.irs.gov/instructions/i3520"
        },
        {
          "title": "Instructions for Form 3520-A",
          "type": "federal form instructions",
          "url": "https://www.irs.gov/instructions/i3520a"
        }
      ],
      "practicalSignificance": "Role-specific filing rules affect who files, what is reported, and how an initial penalty base is described.",
      "limitations": "The excerpts do not demonstrate universal application or application to a section 6048(b) owner return. This is context, not an identified error, and not a determination of any trust's status or person's filing duty.",
      "reviewStatus": "underlying-primary-authority-review-complete; public-review-ongoing",
      "reviewedAt": "2026-09-12",
      "confidence": "high"
    }
  ],
  "authorshipIndicators": {
    "assessment": "The public excerpts establish the audited claim errors, not AI use or authorship.",
    "indicators": [
      "Sections 1–4 identify claim errors; section 5 is context only. The errors do not establish who drafted the articles or whether AI was used"
    ],
    "evidentiaryLimit": "These indicators do not identify a person, vendor, model, or drafting workflow. Human drafting, outsourced content, templates, search-engine optimization practices, copying, and later editing remain possible. The audit conclusions rest on verifiable content and authority comparisons, not on proving authorship or intent."
  },
  "revisionHistory": [
    {
      "revision": "WU-PREPUBLICATION-2026-09-12-01",
      "date": "2026-09-12",
      "status": "prepublication-review",
      "summary": "Prepared the first web adaptation and machine-readable companion from the pinned, reviewed research sources."
    },
    {
      "revision": "WU-PUBLIC-2026-09-14-01",
      "date": "2026-09-14",
      "status": "published-for-public-review",
      "summary": "Approved for public indexing, established the canonical short route, and added public discovery feeds. Later changes require a dated revision entry."
    },
    {
      "revision": "WU-PUBLIC-2026-09-15-01",
      "date": "2026-09-15",
      "status": "source-clarification",
      "summary": "Linked each Title 31 section separately and limited the 2025 penalty source to the historical articles, without claiming a current penalty table."
    },
    {
      "revision": "WU-PUBLIC-2026-09-15-02",
      "date": "2026-09-15",
      "status": "evidence-clarification",
      "summary": "Published bounded dated source excerpts with captured-body hashes and limited authorship observations to the public evidence."
    },
    {
      "revision": "WU-PUBLIC-2026-09-15-03",
      "date": "2026-09-15",
      "status": "claim-scope-clarification",
      "summary": "Limited attributed claims to the published excerpts, qualified section 684 gain recognition by transfer rule, and aligned HTML/JSON correction text."
    },
    {
      "revision": "WU-PUBLIC-2026-09-15-04",
      "date": "2026-09-15",
      "status": "reporting-authority-clarification",
      "summary": "Matched summary and structured finding labels to the bounded reporting finding; cited controlling sections 6048 and 6677 and qualified the 5 percent condition."
    },
    {
      "revision": "WU-PUBLIC-2026-09-16-01",
      "date": "2026-09-16",
      "status": "evidence-scope-clarification",
      "summary": "Reclassified section 5 as context, not an identified error; corrected JSON metadata and canonical machine links."
    },
    {
      "revision": "WU-PUBLIC-2026-09-16-02",
      "date": "2026-09-16",
      "status": "evidence-scope-clarification",
      "summary": "Added initial bounded context for the court-test finding; the next revision replaced disconnected fragments with a contiguous statement."
    },
    {
      "revision": "WU-PUBLIC-2026-09-16-03",
      "date": "2026-09-16",
      "status": "evidence-scope-clarification",
      "summary": "Replaced disconnected fragments with each page's contiguous Court Test statement."
    },
    {
      "revision": "WU-PUBLIC-2026-09-16-04",
      "date": "2026-09-16",
      "status": "evidence-scope-clarification",
      "summary": "Expanded each FBAR excerpt to the contiguous Willful Penalties statement that establishes the attributed calculation."
    },
    {
      "revision": "WU-PUBLIC-2026-09-18-01",
      "date": "2026-09-18",
      "status": "evidence-scope-clarification",
      "summary": "Allocated the two FBAR articles to separate findings and published contiguous context showing what the Internal Revenue Code phrase modifies while keeping each source within the 25-word quotation limit."
    },
    {
      "revision": "WU-PUBLIC-2026-09-18-02",
      "date": "2026-09-18",
      "status": "evidence-scope-clarification",
      "summary": "Replaced disconnected section 684 fragments with two short complete source statements identifying the claimed rule and the deemed-sale transaction."
    },
    {
      "revision": "WU-PUBLIC-2026-09-18-03",
      "date": "2026-09-18",
      "status": "provenance-scope-clarification",
      "summary": "Removed a stale repetition indicator after the two FBAR articles were allocated to separate findings; the public record makes no authorship or AI-use determination."
    }
  ]
}