{
  "id": "ELEC_SUBSTANTIAL_AUTHORITY_DISCLOSURE",
  "name": "Accuracy-Related Penalty Avoidance",
  "category": "procedure",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Taxpayers must either prove substantial authority for their treatment of an item or attach a disclosure statement (Form 8275) to the return explaining the reasonable basis for the position.",
    "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": "Reduces or eliminates the 20% accuracy-related penalty by establishing 'substantial authority' for a tax position or by adequately disclosing the position on the return with a 'reasonable basis'.",
  "irc_reference": "IRC §6662",
  "deadline": "",
  "savings_potential": "high",
  "benefits": "individual|business|investor",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}