{
  "id": "DAMAGES_UNAUTHORIZED_INSPECTION",
  "name": "Civil Damages for Unauthorized Return Inspection",
  "category": "other",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Applies to taxpayers whose return information was accessed or disclosed in violation of section 6103; action must be brought within 2 years of discovery.",
    "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 recover the greater of $1,000 per act or actual damages (plus punitive damages for gross negligence) if a government employee or other person knowingly or negligently inspects or discloses their tax return information.",
  "irc_reference": "IRC §7431",
  "deadline": "",
  "savings_potential": "low",
  "benefits": "individual",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}