{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s6418/f/2","label":"eligible taxpayer","definition":"The term “eligible taxpayer” means any taxpayer which is not described in section 6417(d)(1)(A).","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}