{
  "id": "ELE_EMPLOYMENT_STATUS_REDETERMINATION",
  "name": "Tax Court Redetermination of Worker Classification",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Available to persons for whom services are performed when the IRS determines during an audit that workers are employees or that the taxpayer is not entitled to Section 530 relief.",
    "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": "Allows a business to challenge an IRS determination that workers are employees rather than independent contractors in Tax Court before paying the assessed employment taxes.",
  "irc_reference": "IRC §7436",
  "deadline": "",
  "savings_potential": "high",
  "benefits": "employer",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}