{
  "id": "EXC_REASONABLE_CAUSE_REGISTRATION",
  "name": "Reasonable Cause Penalty Abatement for Fuel Registration",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Available to persons required to register for fuel tax purposes who failed to do so but have a justifiable reason for non-compliance.",
    "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": "Avoid the $10,000 initial penalty and $1,000 daily recurring penalties for failure to register or reregister under section 4101 by showing reasonable cause.",
  "irc_reference": "IRC §6719(c)",
  "deadline": "",
  "savings_potential": "medium",
  "benefits": "business",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}