{
  "id": "ELEC_ESTATE_TAX_REFUND_JURISDICTION",
  "name": "Estate Tax Refund Suit without Full Payment",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Applies to estates that elected to pay estate tax in installments under Section 6166, provided installments are current and no Tax Court case is pending.",
    "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 an estate to bring a refund suit in District Court or the Court of Federal Claims even if the full tax liability has not been paid, provided a Section 6166 election is in effect.",
  "irc_reference": "IRC §7422(j)",
  "deadline": "",
  "savings_potential": "medium",
  "benefits": "estate",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}