# Volunteer validation guide

This project has no budget to commission professional validation. We welcome independent reproduction by contributors and optional review by an international-tax CPA, EA, or attorney who wants to participate as a volunteer collaborator or investor.

For each case:

1. Confirm or correct every stated tax assumption.
2. Recompute the section 1291 excess-distribution or disposition amount.
3. Verify holding-period day allocations, highest-rate inputs, interest factors, and rounding.
4. Verify every candidate Form 8621 line and any required continuation statement.
5. Identify amounts that carry to Form 1040, Schedule 2, or an amended-return package.
6. Note any fact that would change the answer.
7. Publish or attach the independent method or workpaper and record disagreements.
8. Complete the reviewer record with the review type, scope, limitations, and conclusion.

An independent contributor may support the label `INDEPENDENTLY_REPRODUCED`. Only a documented review by a suitably qualified professional may support `PROFESSIONALLY_REVIEWED`. Neither label turns the example into filing advice or an official IRS answer.