{
  "id": "REIMB_WITNESS_FEES_COSTS",
  "name": "Witness Fee and Record Reproduction Reimbursement",
  "category": "other",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Applies to persons summoned to appear or produce records, provided they do not have a proprietary interest in the records and are not the taxpayer under investigation (or their employee/attorney).",
    "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": "Taxpayers and third parties summoned by the IRS can receive payment for mileage and fees, as well as reimbursement for costs incurred in searching for, reproducing, and transporting requested records.",
  "irc_reference": "IRC §7610",
  "deadline": "",
  "savings_potential": "low",
  "benefits": "individual|business",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}