{
  "id": "EXAM_RESTRICTION_SINGLE_INSPECTION",
  "name": "Restriction on Second Inspection of Books",
  "category": "other",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Applies to any taxpayer currently under examination or who has already completed an inspection of books for a specific tax 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": "The IRS is generally restricted to only one inspection of a taxpayer's books of account for each taxable year. Taxpayers can use this to prevent repetitive or harassing audits unless the IRS provides formal written notice that an additional inspection is necessary.",
  "irc_reference": "IRC §7605(b)",
  "deadline": "",
  "savings_potential": "low",
  "benefits": "individual|business|investor",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}