The Agent Skills Directory

[SAFE]: The skill provides comprehensive instructions for tax compliance regarding IRS Form 3115. All technical processes described, such as calculating the §481(a) adjustment, selecting Designated Change Numbers (DCNs), and dual-filing procedures (original with return + duplicate to Ogden), align with official IRS Revenue Procedures (e.g., Rev. Proc. 2024-23 and Rev. Proc. 2015-13).
[DATA_EXPOSURE_AND_EXFILTRATION]: While the skill mentions the use of sensitive identifiers like SSN and EIN in the draft output, it includes explicit security warnings (e.g., in filing.md) instructing the agent never to store these details in logs. There are no network calls to non-trusted or suspicious domains; external links target official government resources (irs.gov).
[REMOTE_CODE_EXECUTION]: No remote code execution or external package installations were detected. The skill operates as a pure prompt-based instruction set for document preparation.
[PROMPT_INJECTION]: The instructions are robust and include safety warnings for the user, such as clarifying that the skill provides procedural guidance rather than professional tax advice.
[INDIRECT_PROMPT_INJECTION]: The skill processes user-supplied tax facts. While this is an ingestion surface, the instructions include strict validation checks (math checks, sanity checks, and 2-year usage verification) to ensure the data is processed correctly within the context of tax law.

form-3115