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NODE40
02-27

1099-DA is not a form-filling problem, it is a defensibility problem. If you cannot replay cost basis and proceeds from raw wallet and exchange logs, a clean return still fails under audit pressure. Operational move: run a monthly reconstruction test before close and flag every unmatched transfer while it is still fixable. If an examiner asks for proof, will you show a report or a reproducible ledger trail?

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