{
  "id": "REASONABLE_CAUSE_ADVISEE_LIST_PENALTY",
  "name": "Reasonable Cause Exception for Advisee List Penalties",
  "category": "procedure",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Available to persons required to maintain lists under section 6112 who can provide a valid 'reasonable cause' justification for not providing the list within 20 business days of an IRS request.",
    "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 per day penalty for failing to provide lists of advisees for reportable transactions by demonstrating that the failure was due to reasonable cause.",
  "irc_reference": "IRC §6708",
  "deadline": "",
  "savings_potential": "high",
  "benefits": "business|individual",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}