Parties, attachment links, statements, reconciliations (store), TIN vault crate

Parties: one directory for vendors, contractors, customers, employees,
members, platforms, agencies, banks, landlords (ledger-core parties.rs).
W-9/W-4 facts without the number (last four only; any nine-digit run in a
party field is refused, Treas. Reg. 301.6109-4). Vendor and customer
records link to parties on replay; core tags every bill, invoice, payment,
and reversal with its counterparty. Journal events party.*,
entry.party_set; payroll lines name the employee party.

MCP: books.add_party, update_party, set_party_roles, set_w9, set_w4,
parties, party, set_entry_party; draft_entry party; run_payroll employee;
show party. Viewer: Parties directory and party pages, search, journal
text, W-9 attention, demo data.

One definition of a party's money (ledger_core::parties::activity) for
MCP and viewer. 1099 amounts count payments from cash and financing
accounts (a member paying for the company counts; a card doesn't; a
prepayment counts when made): vendor_1099_report_with, B-19.

Store: attachment links to any subject, statements, reconciliations
(schema v11), with replay and projection. ledger-vault: encrypted TIN and
W-9 records (ChaCha20-Poly1305, key file outside the books).

Spec-blind tests for parties (core, store, MCP, viewer) and attachments.

Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01GWVo7x3UHw5kwCUaWxiejX

crates/ledger-mcp/tests/mcp_stdio.rs

@@ -147,7 +147,7 @@ fn mcp_end_to_end_over_stdio() {
     // Tool listing: the narrow tools; chart is read-only.
     let list = mcp.request("tools/list", json!({}));
     let tools = list["result"]["tools"].as_array().unwrap();
-    assert_eq!(tools.len(), 74, "expected 74 tools, got {}", tools.len());
+    assert_eq!(tools.len(), 82, "expected 82 tools, got {}", tools.len());
     let chart = tools.iter().find(|t| t["name"] == "books.chart").unwrap();
     assert_eq!(chart["annotations"]["readOnlyHint"], true);
     assert!(

crates/ledger-mcp/tests/spec_mcp.rs

@@ -51,11 +51,13 @@ const MONEY_KEYS: &[&str] = &[
     "adjustments",
     "after",
     "amount",
+    "amount_1099",
     "assets",
     "balance",
     "balance_after",
     "balance_before",
     "before",
+    "billed",
     "book_balance",
     "book_value",
     "cash_beginning",
@@ -84,12 +86,18 @@ const MONEY_KEYS: &[&str] = &[
     "final_depreciation",
     "gain_loss",
     "gross",
+    "gross_pay",
+    "invoiced",
     "liabilities",
     "movement",
     "net_change_in_cash",
     "net_income",
+    "net_pay",
+    "owed",
     "paid",
     "proceeds",
+    "received",
+    "receivable",
     "remaining",
     "revenue",
     "salvage_value",
@@ -588,6 +596,7 @@ fn happy_path(name: &str) -> Mcp {
     m.ok("books.list_recurring", json!({}));
     m.ok("books.list_schedules", json!({}));
     m.ok("books.list_vendors", json!({}));
+    m.ok("books.parties", json!({}));
     m.ok("books.digest", json!({"since": "2026-01-01"}));
 
     // Chart.
@@ -645,6 +654,28 @@ fn happy_path(name: &str) -> Mcp {
         json!({"vendor": "Landlord", "form_1099": "misc", "tin_on_file": true}),
     );
     m.ok("books.list_vendors", json!({}));
+    m.ok(
+        "books.add_party",
+        json!({"name": "Pat", "roles": ["employee"]}),
+    );
+    m.ok(
+        "books.update_party",
+        json!({"party": "Pat", "display_name": "Pat D.", "notes": "first hire"}),
+    );
+    m.ok(
+        "books.set_w4",
+        json!({"party": "Pat", "received_on": "2026-01-02", "state": "UT", "kept_at": "binder"}),
+    );
+    m.ok(
+        "books.set_party_roles",
+        json!({"party": "Landlord", "add": ["landlord"]}),
+    );
+    m.ok(
+        "books.set_w9",
+        json!({"party": "Landlord", "received_on": "2026-01-03", "entity_type": "LLC (partnership)",
+               "tin_last4": "4321", "kept_at": "CPA portal"}),
+    );
+    m.ok("books.parties", json!({"role": "landlord", "year": 2026}));
 
     // Owner contribution: draft, lines, receipt, preview, post.
     let e1 = m.draft(
@@ -693,6 +724,10 @@ fn happy_path(name: &str) -> Mcp {
         "books.set_entry_vendor",
         json!({"entry_id": e2, "vendor": vendor.to_string()}),
     );
+    m.ok(
+        "books.set_entry_party",
+        json!({"entry_id": e2, "party": "Landlord"}),
+    );
     // Replace the receipt: attach new, unlink old, retire it.
     m.attach(Some(e2), b"rent receipt v2");
     m.ok(
@@ -853,7 +888,7 @@ fn happy_path(name: &str) -> Mcp {
     m.ok(
         "books.run_payroll",
         json!({"date": "2026-02-15", "cash_account": "1000", "lines": [{
-            "employee_name": "Pat", "gross_pay": "1000.00", "federal_withholding": "100.00",
+            "employee": "Pat", "gross_pay": "1000.00", "federal_withholding": "100.00",
             "state_withholding": "50.00", "ss_employee": "62.00", "medicare_employee": "14.50",
             "ss_employer": "62.00", "medicare_employer": "14.50", "other_deductions": "0.00"}]}),
     );
@@ -908,7 +943,11 @@ fn happy_path(name: &str) -> Mcp {
     m.ok("books.digest", json!({"since": "2026-01-01"}));
     m.ok("books.search_entries", json!({"text": "rent", "limit": 10}));
     m.ok("books.vendor_1099", json!({"year": 2026}));
+    m.ok("books.party", json!({"party": "Landlord", "year": 2026}));
+    m.ok("books.party", json!({"party": "Pat", "year": 2026}));
+    m.ok("books.party", json!({"party": "Client"}));
     m.ok("books.verify", json!({}));
+    m.ok("books.show", json!({"party": "Landlord"}));
     m.ok("books.show", json!({"entry_id": e1}));
     m.ok(
         "books.show",