{
  "id": "RECOVERY_LITIGATION_COSTS",
  "name": "Awarding of Costs and Attorneys' Fees",
  "category": "estate",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Taxpayers who substantially prevail against the IRS, meet net worth requirements (under $2M for individuals), and have exhausted administrative remedies.",
    "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": "Allows the prevailing party in a tax dispute to recover reasonable administrative and litigation costs, including attorneys' fees, if the IRS position was not substantially justified.",
  "irc_reference": "IRC §7430",
  "deadline": "",
  "savings_potential": "medium",
  "benefits": "individual|business|estate",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}