{
  "id": "EXC_REASONABLE_CAUSE_PENALTY_WAIVER",
  "name": "Reasonable Cause Penalty Waiver",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Applies to penalties under IRC 6721, 6722, and 6723 when the taxpayer shows they acted in a responsible manner both before and after the failure occurred.",
    "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": "Taxpayers can avoid penalties for failing to file correct information returns or payee statements if they can demonstrate the failure was due to reasonable cause and not willful neglect.",
  "irc_reference": "IRC §6724(a)",
  "deadline": "",
  "savings_potential": "medium",
  "benefits": "business|employer",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}