Does the description disclose side effects, auth requirements, rate limits, or destructive behavior?
With no annotations, the description carries the full disclosure burden, but it only says 'look up' (implying a read) and never states whether the result is a point-in-time snapshot as of the given date, what happens when no taxpayer matches, or any auth/rate-limit considerations. That leaves the most consequential behavior — the meaning of the date — undisclosed.
Agents need to know what a tool does to the world before calling it. Descriptions should go beyond structured annotations to explain consequences.