{
  "id": "PROT_SOFTWARE_SOURCE_CODE",
  "name": "Tax-Related Computer Software Source Code Protection",
  "category": "other",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Applies to owners and developers of tax-related software. Taxpayers can contest a summons in court to prevent the disclosure of proprietary source code and trade secrets.",
    "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": "The IRS is generally prohibited from summoning computer software source code unless they can prove they cannot verify return accuracy through other means and the need outweighs the risk of trade secret disclosure.",
  "irc_reference": "IRC §7612",
  "deadline": "",
  "savings_potential": "medium",
  "benefits": "business",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}