Does the description disclose side effects, auth requirements, rate limits, or destructive behavior?
With no annotations provided, the description carries full burden but only states the basic action without disclosing behavioral traits. It doesn't mention whether this is a read-only operation, if it requires authentication, how results are returned (e.g., pagination), or any rate limits, leaving significant gaps for a tool that likely interacts with sensitive tax data.
Agents need to know what a tool does to the world before calling it. Descriptions should go beyond structured annotations to explain consequences.