{
  "id": "SUSPENSION_INTEREST_NOTICE_DELAY",
  "name": "Suspension of Interest for Delayed IRS Notice",
  "category": "retirement",
  "jurisdiction": "federal",
  "eligibility_type": "profile",
  "eligibility": {
    "description": "Applies to individuals who filed a timely return; does not apply to fraud, gross misstatements, or listed transactions.",
    "requires_entity_type": null,
    "min_age": null,
    "max_age": null
  },
  "parameters": {},
  "entity_specific": false,
  "entity_types": null,
  "conflicts": [],
  "actionability": {
    "retroactive_status": "available",
    "retroactive_note": "Automatic — computed on return",
    "forward_status": "available"
  },
  "description": "If the IRS fails to provide notice of liability within 36 months of a timely filed return, the imposition of interest and certain penalties is suspended until 21 days after the notice is eventually provided.",
  "irc_reference": "IRC §6404(g)",
  "deadline": "",
  "savings_potential": "high",
  "benefits": "individual",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}