{
  "id": "TAX_COURT_ADMISSION_NON_ATTORNEY",
  "name": "Non-Attorney Representation in Tax Court",
  "category": "other",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Taxpayers may hire qualified non-attorney practitioners to represent them in Tax Court proceedings.",
    "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": "Qualified non-attorneys (such as Enrolled Agents or CPAs who pass the Tax Court exam) cannot be denied admission to practice, potentially reducing legal representation costs.",
  "irc_reference": "IRC §7452",
  "deadline": "",
  "savings_potential": "low",
  "benefits": "individual|business",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}