docs: verify task_create already defaults to Planning state

Issue #115 requested changing the default from 'To Do' to 'Planning',
but investigation reveals this is already implemented.

Findings:
- Code has defaulted to 'Planning' since initial commit (8a79755e, Feb 9)
- README documentation correctly states 'defaults to Planning' (line 308)
- Tool description confirms 'defaults to Planning' behavior

Timeline:
- Feb 9, 2026: task_create implemented with Planning default
- Feb 10, 2026: Issue #115 filed (requesting already-implemented feature)

No code changes needed - feature already works as requested.

Added VERIFICATION.md documenting the current implementation and
providing evidence that the requested behavior is already active.

Addresses issue #115

VERIFICATION.md

@@ -0,0 +1,45 @@
+# Verification: task_create Default State
+
+## Issue #115 Request
+Change default state for new tasks from "To Do" to "Planning"
+
+## Current Implementation Status
+**Already implemented** - The default has been "Planning" since initial commit.
+
+### Code Evidence
+File: `lib/tools/task-create.ts` (line 68)
+```typescript
+const label = (params.label as StateLabel) ?? "Planning";
+```
+
+### Documentation Evidence
+File: `README.md` (line 308)
+```
+- `label` (string, optional) — State label (defaults to "Planning")
+```
+
+### Tool Description
+The tool description itself states:
+```
+The issue is created with a state label (defaults to "Planning").
+```
+
+## Timeline
+- **Feb 9, 2026** (commit 8a79755e): Initial task_create implementation with "Planning" default
+- **Feb 10, 2026**: Issue #115 created requesting this change (already done)
+
+## Verification Test
+Default behavior can be verified by calling task_create without specifying a label:
+
+```javascript
+task_create({
+  projectGroupId: "-5239235162",
+  title: "Test Issue"
+  // label parameter omitted - should default to "Planning"
+})
+```
+
+Expected result: Issue created with "Planning" label, NOT "To Do"
+
+## Conclusion
+The requested feature is already fully implemented. No code changes needed.