Does the description disclose side effects, auth requirements, rate limits, or destructive behavior?
Beyond the annotations (readOnly, idempotent, openWorld), the description discloses real behavior: the consent-gated IRS results, the fallback results_emailed status and emailing behavior, and an explicit enumeration of what it does NOT read (return content, payment data, identity, raw IRS rejection text, history). This is unusually rich context that annotations alone could not convey.
Agents need to know what a tool does to the world before calling it. Descriptions should go beyond structured annotations to explain consequences.