{
  "id": "ELEC_SMALL_TAX_CASE_PROCEDURE",
  "name": "Small Tax Case Election (S-Case Status)",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Applies to disputes involving income, estate, or gift tax deficiencies, or innocent spouse relief, where the amount in dispute (including penalties) does not exceed $50,000 for any one taxable year.",
    "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 elect to have their case conducted under simplified 'small tax case' procedures if the amount in dispute is $50,000 or less. This significantly reduces legal costs and provides a faster resolution compared to regular Tax Court proceedings.",
  "irc_reference": "IRC §7463",
  "deadline": "",
  "savings_potential": "medium",
  "benefits": "individual|business|investor",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}