feat(tools): tax health check, knowledge base, form guide

Tool #40: run_tax_health_check (one-click tax checkup)
Tool #41: lookup_tax_rule (10 topics: wash sale, ISO/NSO, etc.)
Tool #42: get_form_filing_guide (1040, Sch C/D/A, W-4 guides)

Author: dma9527

src/e2e.test.ts

@@ -91,7 +91,7 @@ describe("E2E Smoke Test", () => {
       expect(toolNames).toContain("generate_full_tax_report");
       expect(toolNames).toContain("simulate_tax_scenario");
       expect(toolNames).toContain("assess_audit_risk");
-      expect(toolNames.length).toBe(39);
+      expect(toolNames.length).toBe(42);
 
       // Step 4: Call a tool
       const callResponse = await sendMcpMessage(proc, {

src/index.ts

@@ -27,6 +27,7 @@ import { registerPlanningTools } from "./tools/planning-tools.js";
 import { registerObbbTools } from "./tools/obbb-tools.js";
 import { registerComprehensiveTools } from "./tools/comprehensive-tools.js";
 import { registerAdvancedTools } from "./tools/advanced-tools.js";
+import { registerSmartTools } from "./tools/smart-tools.js";
 import http from "node:http";
 
 const server = new McpServer({
@@ -47,6 +48,7 @@ registerPlanningTools(server);         // 6 tools: planning tips, year compare,
 registerObbbTools(server);             // 2 tools: OBBB deductions calculator, what changed between years
 registerComprehensiveTools(server);    // 6 tools: report, 1099, calendar, paycheck, scenario, audit
 registerAdvancedTools(server);         // 5 tools: docs, capgains, retirement, multi-year, relocation
+registerSmartTools(server);            // 3 tools: health check, knowledge base, form guide
 
 const args = process.argv.slice(2);
 
@@ -70,7 +72,7 @@ async function main(): Promise<void> {
 async function startStdio(): Promise<void> {
   const transport = new StdioServerTransport();
   await server.connect(transport);
-  console.error("IRS Taxpayer MCP server running on stdio — 39 tools loaded");
+  console.error("IRS Taxpayer MCP server running on stdio — 42 tools loaded");
 }
 
 async function startSSE(ssePort: number): Promise<void> {