{
  "id": "ABATE_INTEREST_IRS_ERROR",
  "name": "Abatement of Interest Due to IRS Error or Delay",
  "category": "estate",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Applies if no significant aspect of the delay is attributed to the taxpayer and the IRS has already contacted the taxpayer in writing regarding the deficiency.",
    "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": "The IRS may abate interest on a tax deficiency if the interest is attributable to unreasonable errors or delays by an IRS employee in performing a ministerial or managerial act.",
  "irc_reference": "IRC §6404(e)",
  "deadline": "",
  "savings_potential": "medium",
  "benefits": "individual|business|investor|estate",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}