Tax-position register
One register. Status moves Candidate → Needs Facts → Ready for CPA → Accepted, Rejected, or Deferred. Mixed-use rows do not skip the human checkpoint.
No positions yet. Add rows to cpa/content/tax-position-register.csv. Do not invent amounts.
| Position ID | Category | Description | Source Docs / Rows | Business Purpose | Authority / Code Cite | Risk Label | Missing Substantiation | $ Impact (range) | Status | CPA Disposition | Notes |
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