{
  "id": "DAMAGES_FRAUDULENT_INFO_RETURN",
  "name": "Civil Damages for Fraudulent Filing of Information Returns",
  "category": "other",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Applies when a third party willfully files a false information return; recovery includes costs to resolve resulting IRS deficiencies and potentially attorney fees.",
    "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 can sue for the greater of $5,000 or actual damages if someone willfully files a fraudulent information return (like a 1099 or W-2) regarding payments to them.",
  "irc_reference": "IRC §7434",
  "deadline": "",
  "savings_potential": "medium",
  "benefits": "individual|business",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}