{
  "id": "INFORMER_AWARD_OFFICIAL_MISCONDUCT",
  "name": "Revenue Officer Misconduct Informer Award",
  "category": "other",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "The court may award up to one-half of the fine imposed on a convicted officer to the informer who provided the information.",
    "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 who provide information leading to the conviction of a federal revenue officer for extortion, fraud, or other unlawful acts may receive a portion of the fine imposed.",
  "irc_reference": "IRC §7214",
  "deadline": "",
  "savings_potential": "niche",
  "benefits": "individual",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}