{
  "id": "DEF_FINANCIAL_DISABILITY_TOLLING",
  "name": "Tolling of Refund Deadlines for Financial Disability",
  "category": "timing",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Individuals with a medically determinable impairment that is expected to result in death or last at least 12 months, preventing them from managing financial affairs.",
    "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": "Suspends the running of the 3-year/2-year refund limitation periods during any period an individual is 'financially disabled' (unable to manage financial affairs due to medically determinable physical or mental impairment).",
  "irc_reference": "IRC §6511(h)",
  "deadline": "",
  "savings_potential": "medium",
  "benefits": "individual",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}