{
  "id": "EXCL_EXCISE_TAX_TIER_PAYMENT",
  "name": "Excise Tax Refund Suit Tiered Payment Rule",
  "category": "excise",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Taxpayers facing multi-tier excise taxes under sections like 4941-4945, 4951, 4955, 4958, 4971, or 4975.",
    "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": "Permits a taxpayer to maintain a refund action for certain second-tier excise taxes (Chapters 42/43) by only paying the full amount of the first-tier tax.",
  "irc_reference": "IRC §7422(g)",
  "deadline": "",
  "savings_potential": "low",
  "benefits": "individual|business",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}