{
  "id": "ABATE_PENALTY_WRITTEN_ADVICE",
  "name": "Abatement of Penalty Due to Erroneous Written Advice",
  "category": "procedure",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "The advice must have been in response to a specific written request by the taxpayer and based on accurate information provided by the taxpayer.",
    "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 is required to abate any penalty or addition to tax that resulted from a taxpayer's reasonable reliance on erroneous written advice provided by an IRS employee.",
  "irc_reference": "IRC §6404(f)",
  "deadline": "",
  "savings_potential": "medium",
  "benefits": "individual|business|investor",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}