From 2b3b09dafa9697124d7113652250e4eb00533fc8 Mon Sep 17 00:00:00 2001
From: Aaron Fiore <founder@evergreencrypto.co>
Date: Sun, 29 Dec 2024 20:02:10 -0800
Subject: [PATCH] container: lib_taxes: add support for IRS Rev. Proc. 2024-28

- Creates per-wallet / per-account compliance for IRS Rev. Proc. 2024-28

  * Obfuscated keymap now creates a unique indentifier per-wallet /
    per-account where all trades, spends and income are now clearly
    tied to their respective wallets / accounts.

- Removes support for anonymized ("universal pool") reports.
---
 .../src/finance/lib/internal/lib_taxes.bash   | 76 +++++++------------
 1 file changed, 26 insertions(+), 50 deletions(-)

diff --git a/container/src/finance/lib/internal/lib_taxes.bash b/container/src/finance/lib/internal/lib_taxes.bash
index 80adfc3..c20aa13 100644
--- a/container/src/finance/lib/internal/lib_taxes.bash
+++ b/container/src/finance/lib/internal/lib_taxes.bash
@@ -2,7 +2,7 @@
 
 # docker-finance | modern accounting for the power-user
 #
-# Copyright (C) 2021-2024 Aaron Fiore (Founder, Evergreen Crypto LLC)
+# Copyright (C) 2021-2025 Aaron Fiore (Founder, Evergreen Crypto LLC)
 #
 # This program is free software: you can redistribute it and/or modify
 # it under the terms of the GNU General Public License as published by
@@ -1067,24 +1067,12 @@ function lib_taxes::__taxes_write()
         lib_taxes::__reports_obfs
         lib_utils::catch $?
 
-        #
-        # Anonymized
-        #
-
-        lib_utils::print_custom "    \e[32m├─\e[34m\e[1;3m ${_arg_tag} (anonymized)\e[0m\n"
-
-        local _ext_anon="report_anon.csv"
-        local _out_file="${_base_path}-${_ext_anon}"
-
-        lib_taxes::__reports_anon
-        lib_utils::catch $?
-
         #
         # Verify reports
         #
 
         lib_utils::print_custom "    \e[32m│\e[0m\n"
-        lib_utils::print_custom "    \e[32m│\e[0m\t\e[37;2m ... Verifying $_arg_tag (full/obfuscated/anonymized) ...\e[0m\n"
+        lib_utils::print_custom "    \e[32m│\e[0m\t\e[37;2m ... Verifying $_arg_tag (full/obfuscated) ...\e[0m\n"
         lib_utils::print_custom "    \e[32m│\e[0m\n"
 
         local _full
@@ -1093,12 +1081,9 @@ function lib_taxes::__taxes_write()
         local _obfs
         _obfs="$(wc -l ${_base_path}-${_ext_obfs})"
 
-        local _anon
-        _anon="$(wc -l ${_base_path}-${_ext_anon})"
-
         # TODO: more involved verification
 
-        if [[ "${_full% *}" != "${_obfs% *}" && "${_obfs% *}" != "${_anon% *}" ]]; then
+        if [[ "${_full% *}" != "${_obfs% *}" ]]; then
           lib_utils::die_fatal "Report verification: line count mistmatch"
         fi
       fi
@@ -1187,6 +1172,8 @@ function lib_taxes::__reports_patch()
   #
   #   - Coinbase Pro was sunsetted in late 2022
 
+  # TODO: for 2025+, subaccount will be included before comma
+  #   (must add appropriate regex if patch must ever be applied to 2025+)
   local _coinbase_string="(coinbase,|coinbase-pro,)"
   grep -E "$_coinbase_string" "$_spends" &>/dev/null
 
@@ -1282,11 +1269,25 @@ function lib_taxes::__reports_obfs_gen()
     local _count
     _count=$(echo "$_raw_column" | wc -l)
 
+    local _sha="sha256sum"
+    lib_utils::deps_check "$_sha"
+
     local _obfs_column
-    _obfs_column="$(shuf --random-source='/dev/urandom' -i 1-"${_count}" \
-      | while read _line; do
-        [ "$_line" -lt 10 ] && _num="0${_line}" || _num="${_line}"
-        echo "$_num"
+    _obfs_column="$(echo "$_raw_column" \
+      | while read _account; do
+        #
+        # OBFS column key is a truncated SHA digest of complete profile along with complete account.
+        #
+        # NOTE:
+        #
+        #   - static delimiter is used to avoid potential inconsistencies
+        #     (if ever given a custom delimiter)
+        #
+        #   - complete profile is included as a means to provide a 'reasonable' salt
+        #     (since default account names and memos can be used across profiles or subprofiles)
+        #
+        echo -n "${global_parent_profile}/${global_child_profile}/${_account}" | "$_sha" | head -c${2:-10}
+        echo
       done)"
 
     readarray -t _raw <<<"$_raw_column"
@@ -1309,18 +1310,14 @@ function lib_taxes::__reports_obfs_gen()
 
            for(i = 1; i <= count; i++)
              {
-               # HACK: makes the data (most likely the Memo) sed friendly,
-               #   if it has delimiter in string.
-               sub(/:/, "_", r[i])
-
-               print tax_year "_" args_tag "-" column "_" o[i] OFS r[i]
+               print o[i] OFS r[i]
              }
          }' FS=, OFS=, \
       | (
         sed -u 1q
         sort
       ) \
-      | sed 's:, :,:g' >"$_keymap_file"
+      | sed 's|, |,|g' >"$_keymap_file"
 
     # Generate a temp file of the given raw column
     local _tmp_file="${_tmp_dir}/${_styled_column}"
@@ -1329,7 +1326,7 @@ function lib_taxes::__reports_obfs_gen()
     # Obfuscate given raw column with keymap data
     tail -n +2 "$_keymap_file" \
       | while read _line; do
-        sed -i "s:${_line#*,}:${_line%,*}:g" "$_tmp_file"
+        sed -i "s|${_line#*,}|${_line%,*}|g" "$_tmp_file"
       done
   done
 
@@ -1339,25 +1336,4 @@ function lib_taxes::__reports_obfs_gen()
     | xsv select "$_all_columns" -o "$_out_file"
 }
 
-#
-# Reports (anonymized)
-#
-
-function lib_taxes::__reports_anon()
-{
-  case "$_arg_tag" in
-    trade | trades)
-      xsv select "Date,Action,Symbol,Volume,Currency,Total,FeeCurrency,Fee" \
-        "$_in_file" -o "$_out_file"
-      ;;
-    income | spend | spends)
-      xsv select "Date,Action,Symbol,Volume,Currency,Total" \
-        "$_in_file" -o "$_out_file"
-      ;;
-    *)
-      lib_utils::die_fatal "Unsupported type"
-      ;;
-  esac
-}
-
 # vim: sw=2 sts=2 si ai et