{
  "id": "DED_EQUITABLE_RECOUPMENT",
  "name": "Doctrine of Equitable Recoupment",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Requires a single transaction or event to be subjected to two taxes on inconsistent legal theories where one is barred by the statute of limitations.",
    "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 Tax Court can apply equitable recoupment to allow a taxpayer to offset a tax deficiency in one year with a tax overpayment from a different year that is otherwise barred by the statute of limitations, provided they arise from the same transaction.",
  "irc_reference": "IRC §6214(b)",
  "deadline": "",
  "savings_potential": "high",
  "benefits": "individual|business|investor|estate",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}