{
  "id": "EXC_OFFER_IN_COMPROMISE",
  "name": "Offer-in-Compromise (OIC)",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Taxpayers must demonstrate an inability to pay the full amount or show that full payment would cause economic hardship; requires submission of Form 656 and financial disclosures.",
    "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": "Allows a taxpayer to settle their tax liabilities for less than the full amount owed based on doubt as to collectibility, doubt as to liability, or effective tax administration.",
  "irc_reference": "IRC §7122",
  "deadline": "",
  "savings_potential": "high",
  "benefits": "individual|business",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}