{
  "id": "ELEC_TRANSFEREE_REFUND_EXTENSION",
  "name": "Transferee/Fiduciary Extension for Credit or Refund",
  "category": "credit",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Available to transferees (heirs, legatees, distributees) or fiduciaries who are facing potential liability for a transferor's unpaid taxes and enter into an extension agreement with the Secretary before the expiration of the assessment period.",
    "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": "If a transferee or fiduciary agrees in writing to extend the assessment period, the period for filing a claim for credit or refund is also extended. This allows additional time to identify overpayments made by the transferor that the transferee is legally entitled to recover.",
  "irc_reference": "IRC §6901(d)",
  "deadline": "",
  "savings_potential": "medium",
  "benefits": "investor|estate",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}