{
  "id": "DAMAGES_FOR_OFFICIAL_MISCONDUCT",
  "name": "Judgment for Damages from Revenue Officer Misconduct",
  "category": "other",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Applies to parties injured by federal revenue officers or employees acting under color of law who commit extortion, demand unauthorized sums, or engage in fraud.",
    "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": "Taxpayers injured by the unlawful acts of a revenue officer (such as extortion or fraudulent entries) are entitled to a court judgment for damages sustained.",
  "irc_reference": "IRC §7214",
  "deadline": "",
  "savings_potential": "medium",
  "benefits": "individual|business",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}