Field notes

Notes from the desk on lot matching, transfer tagging, and packets that survive first contact with a preparer.

Rainy-evening checklist before you email the accountant

A short list to run the night before handoff: filenames, open questions, and the one cover paragraph that prevents reply storms.

Building a year packet from four noisy CSVs

A desk walkthrough of merging overlapping exchange exports without double-counting fees and dust conversions.

Specific identification notes that accountants accept

What to write in a lot note when you reject FIFO and choose a particular acquisition for a disposal.

When a wallet transfer looks like a sale

How internal moves between self-custody addresses inflate disposal counts—and how to tag them before lot matching.