{
  "id": "DRAWBACK_COMPLIANCE_WAIVER",
  "name": "Drawback Allowance Despite Non-Compliance",
  "category": "other",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Claimants who failed to meet specific regulatory requirements but can establish the factual qualifying use of the distilled spirits.",
    "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": "Prevents the denial of a tax refund claim for technical failures to comply with regulations if the taxpayer can prove the spirits were actually used for qualifying nonbeverage purposes.",
  "irc_reference": "IRC §5114(c)",
  "deadline": "",
  "savings_potential": "medium",
  "benefits": "business",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}