{
  "id": "ELEC_CDP_HEARING",
  "name": "Collection Due Process (CDP) Hearing Request",
  "category": "other",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Must request the hearing in writing within 30 days of receiving a Notice of Intent to Levy.",
    "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 request a formal hearing to challenge a proposed levy, raise spousal defenses, and propose collection alternatives like installment agreements or offers-in-compromise.",
  "irc_reference": "IRC §6330",
  "deadline": "",
  "savings_potential": "high",
  "benefits": "individual|business|investor",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}