{
  "$id": "https://startups.as/overflow.tax",
  "$type": "Name",
  "source": {
    "kind": "api.sb",
    "ns": "startups.as",
    "at": "2026-10-26T12:18:35.284Z",
    "note": ""
  },
  "name": {
    "$id": "https://api.sb/startups.as/names/overflow.tax",
    "version": 4827,
    "domain": "overflow.tax",
    "label": "Overflow.Tax",
    "tier": "house",
    "coreNoun": "Return",
    "buyer": "Firms offloading season overflow",
    "set": "S9 Tax stack · seasonal capacity",
    "abstraction": "V-tax",
    "role": "projection",
    "status": "on-stage",
    "registrar": "porkbun",
    "stage": "next400",
    "provenance": {
      "tier": {
        "basis": "Inferred",
        "source": "portfolio-lens-a.tsv (tier)",
        "confidence": "med",
        "by": "agent:startups-as-seed",
        "at": "2026-10-25"
      },
      "role": {
        "basis": "Inferred",
        "source": "portfolio-lens-b.tsv (role)",
        "confidence": "high",
        "by": "agent:startups-as-seed",
        "at": "2026-10-25"
      },
      "status": {
        "basis": "Inferred",
        "source": "lens A stage next400",
        "confidence": "med",
        "by": "agent:startups-as-seed",
        "at": "2026-10-25"
      },
      "abstraction": {
        "basis": "Inferred",
        "source": "portfolio-lens-b.tsv (abstraction)",
        "confidence": "high",
        "by": "agent:startups-as-seed",
        "at": "2026-10-25"
      },
      "set": {
        "basis": "Inferred",
        "source": "portfolio-lens-a.tsv (set_or_journey)",
        "confidence": "med",
        "by": "agent:startups-as-seed",
        "at": "2026-10-25"
      },
      "buyer": {
        "basis": "Inferred",
        "source": "portfolio-lens-b.tsv (icp_or_position)",
        "confidence": "high",
        "by": "agent:startups-as-seed",
        "at": "2026-10-25"
      },
      "coreNoun": {
        "basis": "Inferred",
        "source": "seed rule: the unit noun of lens B abstraction V-tax (portfolio-lens-b.md §1)",
        "confidence": "low",
        "by": "agent:startups-as-seed",
        "at": "2026-10-25"
      },
      "display": {
        "basis": "Inferred",
        "source": "seed rule from the casing rules in docs/plans/2026-10-24-portfolio-stack-visualization.md; compound labels are open",
        "confidence": "low",
        "by": "agent:startups-as-seed",
        "at": "2026-10-25"
      },
      "registrar": {
        "basis": "Inferred",
        "source": "holdings ledger (domains repo, read-only)",
        "confidence": "high",
        "by": "agent:startups-as-seed",
        "at": "2026-10-25"
      }
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    "tensions": []
  },
  "stack": {
    "kind": "generated",
    "title": "Generated around Overflow.Tax",
    "levels": [
      {
        "label": "centre",
        "nodes": [
          {
            "domain": "overflow.tax",
            "side": "spine",
            "door": false
          }
        ],
        "more": 0
      },
      {
        "label": "the businesses",
        "nodes": [
          {
            "domain": "apis.finance",
            "side": "spine",
            "door": false
          }
        ],
        "more": 0
      },
      {
        "label": "the abstractions",
        "nodes": [
          {
            "domain": "headless.ly",
            "side": "spine",
            "door": false
          }
        ],
        "more": 0
      },
      {
        "label": "the abstractions",
        "nodes": [
          {
            "domain": "saas.studio",
            "side": "spine",
            "door": false
          }
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        "more": 0
      },
      {
        "label": "brands",
        "nodes": [
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            "domain": "api.sb",
            "side": "spine",
            "door": false
          }
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        "more": 0
      },
      {
        "label": "brands",
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          {
            "domain": "startups.studio",
            "side": "door",
            "door": true
          },
          {
            "domain": "startupbuilder.dev",
            "side": "spine",
            "door": false
          }
        ],
        "more": 0
      }
    ],
    "edges": [
      {
        "a": "overflow.tax",
        "b": "apis.finance",
        "kind": "line",
        "backed": true,
        "verb": "runs-on",
        "basis": "Inferred"
      },
      {
        "a": "apis.finance",
        "b": "headless.ly",
        "kind": "line",
        "backed": true,
        "verb": "runs-on",
        "basis": "Inferred"
      },
      {
        "a": "headless.ly",
        "b": "saas.studio",
        "kind": "line",
        "backed": true,
        "verb": "runs-on",
        "basis": "Inferred"
      },
      {
        "a": "saas.studio",
        "b": "api.sb",
        "kind": "line",
        "backed": true,
        "verb": "runs-on",
        "basis": "Inferred"
      },
      {
        "a": "api.sb",
        "b": "startupbuilder.dev",
        "kind": "line",
        "backed": true,
        "verb": "runs-on",
        "basis": "Inferred"
      },
      {
        "a": "startups.studio",
        "b": "startupbuilder.dev",
        "kind": "door",
        "backed": true,
        "verb": "door-of"
      }
    ],
    "text": "                             Overflow.Tax                    centre\n                                   │\n                             APIs.Finance                    the businesses\n                                   │\n                              Headless.ly                    the abstractions\n                                   │\n                              SaaS.Studio                    the abstractions\n                                   │\n                                API.SB                       brands\n                                   │\n   Startups.Studio ────── StartupBuilder.Dev                 brands"
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      "$id": "https://api.sb/startups.as/relationships/runsOn--overflow.tax--apis.finance",
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      "from": "overflow.tax",
      "to": "apis.finance",
      "verb": "runs-on",
      "why": "[row] sb def overflow.tax: built on apis.finance [high] — Its leaf and llms.txt place it in the apis.finance family register; mailbox keys@apis.finance.",
      "sources": [
        "docs/plans/research/2026-10-24-builder-brands/logo-graph.tsv"
      ],
      "confidence": "medium",
      "basis": "Inferred",
      "truth": "specified",
      "predicate": "logo row: \"Powering\" / \"Built on\" (customer runs on supplier)",
      "retracted": false,
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      "$id": "https://api.sb/startups.as/relationships/runsOn--overflow.tax--apis.accountants",
      "version": 3190,
      "from": "overflow.tax",
      "to": "apis.accountants",
      "verb": "runs-on",
      "why": "[row] sb def overflow.tax: built on functions/tax [medium]; apis.accountants is its preferred provider [medium]",
      "sources": [
        "docs/plans/research/2026-10-24-builder-brands/logo-graph.tsv"
      ],
      "confidence": "medium",
      "basis": "Inferred",
      "truth": "specified",
      "predicate": "logo row: \"Powering\" / \"Built on\" (customer runs on supplier)",
      "retracted": false,
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      "at": "2026-10-25"
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    {
      "$id": "https://api.sb/startups.as/relationships/runsOn--overflow.tax--gigs.expert",
      "version": 3990,
      "from": "overflow.tax",
      "to": "gigs.expert",
      "verb": "runs-on",
      "why": "sb def overflow.tax: built on functions/licensed-review [medium]; gigs.expert is its preferred provider [medium]",
      "sources": [
        "docs/plans/research/2026-10-24-builder-brands/logo-graph.tsv"
      ],
      "confidence": "medium",
      "basis": "Inferred",
      "truth": "specified",
      "predicate": "logo row: \"Powering\" / \"Built on\" (customer runs on supplier)",
      "retracted": false,
      "by": "agent:startups-as-seed",
      "at": "2026-10-25"
    },
    {
      "$id": "https://api.sb/startups.as/relationships/runsOn--overflow.tax--workflows.management",
      "version": 2907,
      "from": "overflow.tax",
      "to": "workflows.management",
      "verb": "runs-on",
      "why": "[row] buildable: workflows run on fits supply/hitl/regulated",
      "sources": [
        "docs/plans/research/2026-10-24-builder-brands/logo-graph.tsv"
      ],
      "confidence": "low",
      "basis": "Inferred",
      "truth": "buildable",
      "predicate": "logo row: \"Powering\" / \"Built on\" (customer runs on supplier)",
      "retracted": false,
      "by": "agent:startups-as-seed",
      "at": "2026-10-25"
    },
    {
      "$id": "https://api.sb/startups.as/relationships/runsOn--overflow.tax--startupbuilder.dev",
      "version": 4463,
      "from": "overflow.tax",
      "to": "startupbuilder.dev",
      "verb": "runs-on",
      "why": "sb/poc/startup-as-noun/defs/overflow.tax/startup.data.mdx",
      "sources": [
        "docs/plans/research/2026-10-24-builder-brands/logo-graph.tsv"
      ],
      "confidence": "medium",
      "basis": "Inferred",
      "truth": "specified",
      "predicate": "logo row: \"Powering\" / \"Built on\" (customer runs on supplier)",
      "retracted": false,
      "by": "agent:startups-as-seed",
      "at": "2026-10-25"
    },
    {
      "$id": "https://api.sb/startups.as/relationships/listedBy--overflow.tax--startups.ax",
      "version": 3157,
      "from": "overflow.tax",
      "to": "startups.ax",
      "verb": "listed-by",
      "why": "[row] buildable: listed for agents on fits supply/hitl/regulated",
      "sources": [
        "docs/plans/research/2026-10-24-builder-brands/logo-graph.tsv"
      ],
      "confidence": "low",
      "basis": "Inferred",
      "truth": "buildable",
      "predicate": "logo row on a catalog venue (listed by)",
      "retracted": false,
      "by": "agent:startups-as-seed",
      "at": "2026-10-25"
    },
    {
      "$id": "https://api.sb/startups.as/relationships/runsOn--overflow.tax--api.sb",
      "version": 4462,
      "from": "overflow.tax",
      "to": "api.sb",
      "verb": "runs-on",
      "why": "api.sb/overflow.tax answers (status Designed, fetched 2026-10-24)",
      "sources": [
        "docs/plans/research/2026-10-24-builder-brands/logo-graph.tsv"
      ],
      "confidence": "high",
      "basis": "Inferred",
      "truth": "runs today",
      "predicate": "logo row: \"Powering\" / \"Built on\" (customer runs on supplier)",
      "retracted": false,
      "by": "agent:startups-as-seed",
      "at": "2026-10-25"
    },
    {
      "$id": "https://api.sb/startups.as/relationships/runsOn--overflow.tax--gigs.tax",
      "version": 3868,
      "from": "overflow.tax",
      "to": "gigs.tax",
      "verb": "runs-on",
      "why": "sb def overflow.tax: built on gigs.tax [medium] — Its supply of credentialed signers; the fan-out's agents list \"licensed signer via gigs.tax\" and gigs.tax exposes \"tax signer (used by 3 ...",
      "sources": [
        "docs/plans/research/2026-10-24-builder-brands/logo-graph.tsv"
      ],
      "confidence": "medium",
      "basis": "Inferred",
      "truth": "specified",
      "predicate": "logo row: \"Powering\" / \"Built on\" (customer runs on supplier)",
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  "neighbours": {
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      "amended.tax",
      "enrolled.tax",
      "gigs.accountants",
      "gigs.tax",
      "moonlight.accountants",
      "preparers.tax",
      "shingle.accountant",
      "auditor.do",
      "audits.do",
      "cpa.org.ai",
      "tax.org.ai",
      "taxes.do",
      "auditors.expert",
      "engagementletters.co",
      "exchequer.tax",
      "itemized.click",
      "quarterlies.click",
      "salestax.click",
      "taxhome.dev",
      "taxrates.dev"
    ],
    "listedBy": [
      "startups.ax"
    ],
    "logoRowsIn": [
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        "row": "apis.finance",
        "truth": "specified"
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        "row": "apis.accountants",
        "truth": "specified"
      },
      {
        "row": "gigs.expert",
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      {
        "row": "workflows.management",
        "truth": "buildable"
      },
      {
        "row": "startupbuilder.dev",
        "truth": "specified"
      },
      {
        "row": "api.sb",
        "truth": "runs today"
      },
      {
        "row": "gigs.tax",
        "truth": "specified"
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    ],
    "logoRow": [],
    "slices": []
  },
  "card": {
    "$context": "https://api.sb/?array",
    "$id": "https://api.sb/overflow.tax?array",
    "$type": "Startup",
    "id": "startup_overflowtax",
    "name": "overflow.tax",
    "pitch": "Overflow as routing, not hiring: an agent prepares the first draft and workpapers inside the firm's own standards, and a credentialed preparer from gigs.tax reviews and signs, so the firm keeps the client and the relationship. The season makes signers scarce; the bench is shared.",
    "icp": "Small and mid-size CPA and tax firms whose queue outgrows their bench between February and April",
    "status": "Designed",
    "ventures": [
      {
        "$id": "https://api.sb/startups?venture=back-office&array",
        "name": "Back office"
      }
    ],
    "families": [
      {
        "$id": "https://api.sb/startups?family=tax&array",
        "name": "tax (suffix .tax)"
      }
    ],
    "abstractions": [
      "Service",
      "Agent",
      "Marketplace"
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    "motions": [
      "b2b",
      "b2d"
    ],
    "coordinates": {
      "icp": "Small and mid-size CPA and tax firms whose queue outgrows their bench between February and April",
      "industries": {
        "Offices of Certified Public Accountants": "https://api.sb/Industries/Professional/Accounting/Offices_of_Certified?array",
        "Tax Preparation Services": "https://api.sb/Industries/Professional/Accounting/Tax_Preparation?array"
      },
      "occupations": {
        "Accountants and Auditors · serves": "https://api.sb/Occupations/Business_and_Financial_Operations/Financial_Specialists/Accountants_and_Auditors?array",
        "Tax Preparers · does": "https://api.sb/Occupations/Business_and_Financial_Operations/Financial_Specialists/Tax_Examiners/Tax_Preparers?array"
      },
      "processes": {
        "9.9.2.2": "https://api.sb/Processes/9.9.2.2?array"
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      },
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        "Season overflow, routed (a firm sends the returns its bench cannot reach; they come back drafted, reviewed and signed-off to the firm's standards) · Service, Agent": "https://api.sb/by-abstraction/service?array",
        "The shared bench (credentialed preparers matched to the firm's states and return types) · Marketplace": "https://api.sb/startups?abstraction=marketplace&array"
      },
      "oneLiner": "Seasonal overflow capacity routed per return: agent-drafted to the firm's standards, reviewed by credentialed preparers, and the firm keeps the client",
      "category": "Tax preparation overflow capacity",
      "beats": {
        "Partners and staff absorb the peak through overtime: 'Tax season was effectively ruining five months of our year'; each overtime return costs roughly 50% more in direct labor (differentiation Lens 8/15)": "https://api.sb/by-alternative/manual?array",
        "Robert Half agency temps: Agency markup plus weeks sourcing and onboarding; 'first few weeks of slow, supervised output' (differentiation Lens 35/22)": "https://api.sb/by-alternative/professional?array",
        "BusAcTa offshore preparers: Absorbs volume but requires vendor setup before the season (differentiation Lens 74/60)": "https://api.sb/by-alternative/professional?array",
        "SurePrep (Thomson Reuters): Automation plus outsourced team, but multi-product adoption required pre-season (differentiation Lens 50/42)": "https://api.sb/by-alternative/incumbent?array"
      },
      "unplaced": {
        "industries": "not placed yet: ideate.icp places it from the Startup’s sources",
        "occupations": "not placed yet: ideate.icp places it from the Startup’s sources",
        "processes": "not placed yet: ideate.icp places it from the Startup’s sources",
        "supplies": "not yet: build.product names the Verbs it serves",
        "drawsOn": "not yet: build.product names what it draws on",
        "beats": "not yet: the choice (ideate.hypothesis) names each rival by its URL"
      }
    },
    "platform": false,
    "domains": [
      {
        "$id": "https://api.sb/domains/overflow.tax?array",
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    "apiSb": "https://api.sb/startups.as/names/overflow.tax",
    "startupCard": "https://api.sb/overflow.tax"
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}