Each entry identifies a public source and the passages used in the reporting. The labels distinguish company statements, contract terms, court records and participant allegations.

  1. S01Media account

    Fintech Confidential: published federal-experience claims and credential wording

    The title calls Scott an IRS agent. The introduction asserts IRS experience, and the guest biography lists an enrolled-agent credential.

    Publisher’s headline, introduction and guest biography.

    Document date: 2026-03-24
    Locator: Headline; TLDR; main introduction; About The Guest
    Reviewed: 2026-09-20
  2. S02Government guidance

    IRS explanation of enrolled-agent status

    Explains who enrolled agents can represent and the qualification routes through examination or qualifying prior IRS service.

    Official IRS explanation of the enrolled-agent credential.

    Locator: Enrolled agent information
    Reviewed: 2026-09-20
  3. S03Company statement

    DeFi Tax launch release

    The company claims research collaboration with regulators and names a Workhouse media contact.

    Company-issued launch publicity.

    Document date: 2026-01-26
    Locator: Opening; research claims; media contact
    Reviewed: 2026-09-20
  4. S04Interview

    Fintech Confidential interview and published transcript

    The publisher’s transcript attributes to Scott accounts of regulatory meetings, Tax Notes publication and a license-donation plan.

    Speaker-labeled transcript and episode page, with the supplied headline screenshot reproduced in the credential article.

    Document date: 2026-03-24
    Locator: 30:12–30:58; 50:47–51:04; 58:08–58:17 in the published transcript
    Reviewed: 2026-09-21
  5. S05Court filing

    Delaware first amended verified complaint

    The plaintiffs describe their technology-donation model and allege Head Genetics copied it for CAP. The complaint includes their fundraising and product-availability allegations.

    Plaintiffs’ allegations in the public version of a complaint.

    Document date: 2026-01-22
    Locator: 2025-1462-MTZ; paragraphs 4–5, 7–12, 33–34, 43
    Reviewed: 2026-09-20
  6. S07Public filing

    IRS-hosted 2022 foundation return: preparer entry

    Janna Scott is listed as preparer and Elite Advisors as the firm. July 30, 2023 is the officer-signature date.

    Public return, paid-preparer entry.

    Document date: 2023-07-30
    Locator: PDF page 13; paid-preparer block
    Reviewed: 2026-09-20
  7. S08Company statement

    Giving Amplified launch account reproduced by DNA Vibe

    Names Giving Amplified’s founders and participating businesses, states the contribution value and includes attributed recipient comments.

    Announcement reproduced by a participating supplier.

    Document date: 2026-02-28
    Locator: Opening; founder descriptions; attributed nonprofit comments
    Reviewed: 2026-09-20
  8. S09Company statement

    Giving Amplified homepage

    States the contribution total and explains how the program proposes to fund businesses and provide charitable benefits.

    Giving Amplified’s own description of its program.

    Locator: Opening claim; program explanation
    Reviewed: 2026-09-20
  9. S10Company statement

    Giving Amplified campaign directory

    Lists the participating businesses and describes their campaigns.

    Program campaign directory.

    Locator: Participating campaigns
    Reviewed: 2026-09-20
  10. S11Company statement

    Precision Strategy Consulting team

    Identifies Niazi as Precision’s CEO and DeFi Tax’s chief marketing officer, and Cissney as chief operating officer across Precision’s portfolio.

    Company-published executive biography.

    Locator: Faizan Niazi and Aria Cissney biographies
    Reviewed: 2026-09-21
  11. S12Company statement

    Precision Strategy Consulting business model

    Advertises equity-free fundraising, distribution through charities and redemption tracking, with a list of partner businesses.

    Consultancy’s description of its services.

    Locator: Fundraising model; platform; partner list
    Reviewed: 2026-09-20
  12. S13Company statement

    LuminusMicro commercialization notice

    States the FDA-review and U.S. commercial-availability conditions for the platform and related products.

    Supplier’s product and commercialization notice.

    Locator: Product disclaimer and commercialization statement
    Reviewed: 2026-09-20
  13. S14Company statement

    DeFi Tax public subscription prices

    Lists software subscription prices and audit protection as an optional service that must be bought before an audit begins.

    Public subscription-pricing page.

    Locator: Annual tiers; optional add-ons; purchase-before-audit condition
    Reviewed: 2026-09-21
  14. S15Media account

    Flaunt profile of Scott

    Shows the profile’s headline, portrait and account of Scott’s career. The report includes the article screenshot.

    Flaunt profile and article screenshot.

    Locator: Profile and visible article presentation
    Reviewed: 2026-09-20
  15. S16Vendor offer

    Imperium offer for Flaunt placement

    Advertises the $1,750 package, writing and customer-approval process, publication and backlinks.

    Vendor’s advertised placement offer.

    Locator: Advertised price and approval process
    Reviewed: 2026-09-20
  16. S17Vendor offer

    Nextenco offer for Flaunt placement

    Advertises a $950 Flaunt placement package and its delivery terms.

    Vendor’s advertised placement offer.

    Locator: Advertised sale price and package
    Reviewed: 2026-09-20
  17. S18Government guidance

    IRS Publication 561: donated-property valuation

    Explains donated-property valuation, including actual sales and restrictions, with an example involving promoted gemstones.

    IRS donated-property valuation guidance.

    Locator: Fair market value; actual transactions; promoted gemstones example
    Reviewed: 2026-09-20
  18. S19Government guidance

    IRS Publication 526: charitable contributions

    Explains how property type, basis and holding period affect charitable deductions.

    IRS charitable-contribution guidance.

    Locator: Giving property; ordinary-income property; capital-gain property
    Reviewed: 2026-09-20
  19. S20Government guidance

    IRS warning about art-donation promotions

    Warns about art promotions involving discounted purchases, arranged appraisals and deductions based on higher asserted values.

    IRS warning about art-donation promotions.

    Document date: 2023-10-05
    Locator: Promotional arrangements and warning signs
    Reviewed: 2026-09-20
  20. S21Government guidance

    2024 final rules on certain conservation-easement transactions

    Explains the 2024 rules defining certain syndicated conservation-easement transactions.

    IRS rules concerning specified conservation-easement transactions.

    Document date: 2024
    Locator: T.D. 10007; discussion of the 2.5-times test
    Reviewed: 2026-09-20
  21. S22Government guidance

    IRS instructions for Form 8283

    Explains appraisal and substantiation requirements and the purpose of the recipient acknowledgment.

    Official Form 8283 instructions used in the donation-record discussion.

    Locator: Qualified appraisal; donee acknowledgment
    Reviewed: 2026-09-20
  22. S23Vendor offer

    Imperium reputation-management services

    Markets article placements, search-oriented writing and social distribution as reputation-management services.

    Vendor’s reputation-management service description.

    Locator: Reputation-management service description
    Reviewed: 2026-09-20
  23. S24Public PR post

    Adam Nelson’s LinkedIn promotion of the Flaunt profile

    Nelson shares the Flaunt profile, repeats its biography and identifies himself as Workhouse’s CEO and media contact.

    Public promotion by the named PR contact. Review date and post date are separate.

    Locator: Main post; Flaunt link; closing Workhouse media contact
    Reviewed: 2026-09-20
  24. S25Court-document index

    CAP adviser reference in the public court-document index

    A search-indexed excerpt describes Janna Scott as an adviser to the CAP offering.

    Indexed excerpt. The filed plan supplies the full context and identifies who submitted the description.

    Document date: 2026-01-30
    Locator: Search-indexed excerpt for Document 60; 2:25-cv-09741-MEMF-BFM
    Reviewed: 2026-09-20
  25. S26Court docket

    Bianchi federal case: public docket entry for Document 60

    Lists Document 60, the discovery plan filed by Bianchi on January 30, 2026 in the Central District of California.

    Docket entry identifies the discovery plan and its filing date. The February 2026 entries also record dismissal of claims against three defendants in that separate case.

    Document date: 2026-01-30
    Locator: January 30, 2026; Filing 60; joint Rule 26(f) discovery plan
    Reviewed: 2026-09-20
  26. S27Official documentation

    Google Search guidance on AI features and supporting sources

    Explains how Google’s AI search features find supporting pages and the requirements for those pages.

    Google’s documentation of AI search and supporting links.

    Locator: How AI features work; technical requirements; SEO best practices
    Reviewed: 2026-09-20
  27. S28Company statement

    DeFi Tax’s April 23, 2025 research release

    DeFi Tax attributes private acknowledgment to regulators and interprets audit suspensions as tacit acknowledgment of its research.

    Company-issued publicity. The agency account is attributed to Scott.

    Document date: 2025-04-23
    Locator: Paragraph beginning “She adds”; agency meetings and audit claims
    Reviewed: 2026-09-21
  28. S29Media account

    LA Weekly: Cracks in Crypto’s Tax System

    The profile says the IRS suspended crypto audits in March 2023 after reviewing Scott’s research.

    The article’s narration supplies the causal claim examined in the chronology.

    Document date: 2026-01-12
    Locator: The Architecture of Error; paragraph beginning “Scott brought her findings”
    Reviewed: 2026-09-21
  29. S30Customer contract

    DeFi Tax software subscription agreement

    Names CTS W3F LLC and sets out access rights, support terms, a limited care-and-skill warranty, advice disclaimers and a liability cap.

    The page labels June 17, 2026 as its last-modified date. Contract language is described as published, not as a ruling on enforceability.

    Document date: 2026-06-17
    Locator: Opening; sections 2, 4, 9 and 11
    Reviewed: 2026-09-21
  30. S31Customer contract

    DeFi Tax website terms and conditions

    Identifies CTS W3F LLC as the company contracting with users of the DeFi Tax website.

    The page labels June 17, 2026 as its last-modified date.

    Document date: 2026-06-17
    Locator: Section 1: parties and scope of the website agreement
    Reviewed: 2026-09-21
  31. S32Participant allegation

    Participant account concerning ParkHill, N.E. Solutions, Neural Earth and SETI

    A pseudonymous poster describes paying into a 2025 gift-card campaign, receiving a donation confirmation and later being told that the transaction was being unwound.

    Self-described participant’s account. Its claims about acceptance and repayment are uncorroborated allegations.

    Locator: Original post: “What happened in my case”
    Reviewed: 2026-09-21
  32. S33Company statement

    SK Advisory Group’s public EquityNet profile

    The fundraising profile promotes tax-reduction services and identifies Scott in its management section as chief financial officer.

    Company-supplied profile; read the roles as described on that page.

    Locator: Products/Services; Management; profile labeled Janna Scott
    Reviewed: 2026-09-21