{
  "id": "RECOVERY_WRONGFUL_LEVY",
  "name": "Civil Action for Wrongful Levy",
  "category": "other",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Any person other than the taxpayer who claims an interest in or lien on property that was wrongfully levied upon by the IRS.",
    "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 third parties (not the taxpayer) to sue the IRS to recover property or money that was wrongfully levied upon, including the right to receive the fair market value of the property at the time of levy if it was sold.",
  "irc_reference": "IRC §7426",
  "deadline": "",
  "savings_potential": "high",
  "benefits": "individual|business|investor",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}