{
  "id": "PEN_INSTALLMENT_AGREEMENT_REDUCTION",
  "name": "Installment Agreement Penalty Reduction",
  "category": "procedure",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Taxpayer must be an individual who filed their return on or before the due date (including extensions) and has a valid section 6159 installment agreement in place.",
    "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": "Reduces the failure-to-pay penalty rate from 0.5% to 0.25% per month for individuals during the period an installment agreement is in effect.",
  "irc_reference": "IRC §6651(h)",
  "deadline": "",
  "savings_potential": "medium",
  "benefits": "individual",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}