{
  "id": "ELE_TAXPAYER_ASSISTANCE_ORDER",
  "name": "Taxpayer Assistance Order (TAO) Application",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Available to taxpayers facing significant hardship, including immediate threats of adverse action, delays over 30 days in problem resolution, or incurring significant professional fees.",
    "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": "Taxpayers can apply for a TAO to stop or prevent IRS collection actions (like levies) or to compel the IRS to take action if they are suffering significant hardship or irreparable injury.",
  "irc_reference": "IRC §7811",
  "deadline": "",
  "savings_potential": "high",
  "benefits": "individual|business",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}