{
  "id": "EXAM_NOTICE_PERIOD",
  "name": "Minimum 10-Day Summons Notice Period",
  "category": "other",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Available to any person or entity served with an IRS summons for testimony or production of records.",
    "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": "The IRS must set an appearance date for a summons no less than 10 days from the date the summons is issued. This provides taxpayers a mandatory window to consult with counsel and organize records to minimize potential liability.",
  "irc_reference": "IRC §7605(a)",
  "deadline": "",
  "savings_potential": "niche",
  "benefits": "individual|business|investor",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}