form-3115

MEDIUM W009: Direct money access capability detected (payment gateways, crypto, banking).

• Direct money access detected (medium risk: 0.30). The skill produces an audit-grade draft of IRS Form 3115 and mentions user fees for non-automatic filings (~$11,500), but filing instructions specify that the user or their CPA must transcribe, sign, and mail the form themselves (SKILL.md:388). It does not execute or handle payments or transmit financial instructions directly, making it an indirect financial operation (or informational tax preparation guidance).