{"schema_version":"secwatch.filing_event.v1","accession":"0000018230-22-000202","form_type":"8-K","ticker":"CAT","cik":"0000018230","company_name":"CATERPILLAR INC","filed_at":"2022-09-08T23:59:59+00:00","discovered_at":"2026-05-14T18:03:57.243616+00:00","generated_at":"2026-06-23T13:08:41.552867+00:00","sec_items":["8.01","9.01"],"event_type":"regulatory","sentiment":"positive","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"Caterpillar settles IRS dispute for tax years 2007-2016; no penalties or additional tax under disputed doctrines","bullets":["Settlement with IRS resolves all issues for 2007-2016, including disputed CSARL parts profits treatment.","No penalties imposed; no increase in U.S. tax based on substance-over-form or assignment-of-income doctrines.","Settlement amount is within previously recorded gross unrecognized tax benefits for uncertain positions.","Company avoids further litigation costs; tax years after 2016 not yet under examination."],"urls":{"canonical":"https://secwatch.observer/filing/0000018230-22-000202","json":"https://secwatch.observer/filing/0000018230-22-000202.json","markdown":"https://secwatch.observer/filing/0000018230-22-000202.md","text":"https://secwatch.observer/filing/0000018230-22-000202.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/18230/000001823022000202/0000018230-22-000202-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/18230/000001823022000202/cat-20220908.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-23T13:08:41.552867+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}