Function export_irs_pdf 

pub fn export_irs_pdf(
    vault_path: &Path,
    pp: &Passphrase,
    out_dir: &Path,
    tax_year: i32,
    forms: &[FormArg],
    attest: Option<&str>,
) -> Result<IrsPdfReport, CliError>

export-irs-pdf: fill the OFFICIAL IRS PDFs for tax_year and write them (owner-only) to out_dir. The packet is Form 8949 + Schedule D (always applicable) plus — when applicable and selected — Schedule SE (SE income ≥ $400), Form 8283 (donations), and Form 1040 cap-gains (reportable digital-asset activity). The form data is REUSED from the projection (form_8949/schedule_d/form_8283/compute_se_tax) — nothing capital-gains is recomputed; the SE §1401 figure is computed here from the year’s stored TaxProfile. Same pseudo-active attestation gate as export-snapshot: checked FIRST, so a refused export leaves out_dir untouched; a pseudo fill is additionally DRAFT-watermarked.