{
  "id": "ELE_REAL_ESTATE_RECONVEYANCE",
  "name": "Release of Seized Real Estate to Debtor",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Taxpayers whose real estate was taken by the U.S. as payment or security for a tax debt, provided they pay the debt plus 1% monthly interest within 2 years.",
    "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": "A debtor can have seized real estate released back to them if the underlying tax debt and interest are paid within 2 years of acquisition.",
  "irc_reference": "IRC §7506(d)",
  "deadline": "",
  "savings_potential": "high",
  "benefits": "individual|business",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}