{
  "id": "ELE_WAIVER_OF_RESTRICTIONS",
  "name": "Waiver of Restrictions on Assessment",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Available to any taxpayer at any time, regardless of whether a notice of deficiency has been issued.",
    "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 taxpayer can file a signed notice (Form 870) to waive restrictions on assessment. This can be used strategically to stop the accrual of underpayment interest by allowing the IRS to assess and the taxpayer to pay the tax immediately while still potentially seeking a refund later.",
  "irc_reference": "IRC §6213(d)",
  "deadline": "",
  "savings_potential": "medium",
  "benefits": "individual|business|investor",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}