{
  "id": "ABATE_FIRST_TIER_TAX",
  "name": "Abatement of First Tier Excise Taxes",
  "category": "excise",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Taxpayers who inadvertently trigger excise taxes under chapters 42 (private foundations) or 43 (qualified plans) must correct the error and demonstrate reasonable cause to the IRS.",
    "requires_entity_type": null,
    "min_age": null,
    "max_age": null
  },
  "parameters": {},
  "entity_specific": false,
  "entity_types": null,
  "conflicts": [],
  "actionability": {
    "retroactive_status": "deadline_passed",
    "retroactive_note": "Action required during tax year — verify if still applicable",
    "forward_status": "available"
  },
  "description": "First tier excise taxes (except self-dealing) can be abated if the taxpayer establishes that the taxable event was due to reasonable cause and not willful neglect, provided the event is corrected.",
  "irc_reference": "IRC §4962(a)",
  "deadline": "",
  "savings_potential": "medium",
  "benefits": "individual|business",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}