class RuboCop::Cop::Style::MagicCommentFormat

def find_issues(comment)
  issues = { directives: [], values: [] }
  comment.directives.each do |directive|
    issues[:directives] << directive if directive_offends?(directive)
  end
  comment.values.each do |value| # rubocop:disable Style/HashEachMethods
    issues[:values] << value if wrong_capitalization?(value.source, value_capitalization)
  end
  issues
end