{
  "id": "DEF_DEEMED_ACCEPTANCE_OIC",
  "name": "Deemed Acceptance of Offer-in-Compromise",
  "category": "timing",
  "jurisdiction": "federal",
  "eligibility_type": "profile",
  "eligibility": {
    "description": "Applies to any validly submitted offer-in-compromise that remains pending without a decision for 24 months (excluding time in judicial proceedings).",
    "requires_entity_type": null,
    "min_age": null,
    "max_age": null
  },
  "parameters": {},
  "entity_specific": false,
  "entity_types": null,
  "conflicts": [],
  "actionability": {
    "retroactive_status": "available",
    "retroactive_note": "Automatic — computed on return",
    "forward_status": "available"
  },
  "description": "An offer-in-compromise is automatically deemed accepted by the IRS if it is not formally rejected within 24 months of submission.",
  "irc_reference": "IRC §7122(f)",
  "deadline": "",
  "savings_potential": "high",
  "benefits": "individual|business",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}