{
  "version": "1.2.0",
  "chapters": [
    {
      "title": "Welcome and Setup\r",
      "startTime": 0,
      "endTime": 141.78
    },
    {
      "title": "Meet Frost Law Firm\r",
      "startTime": 141.78,
      "endTime": 274.78
    },
    {
      "title": "Jessica Tax Court Experience\r",
      "startTime": 274.78,
      "endTime": 383.78
    },
    {
      "title": "Why Tax Controversy Matters\r",
      "startTime": 383.78,
      "endTime": 430.78
    },
    {
      "title": "Kwong Case Overview\r",
      "startTime": 430.78,
      "endTime": 583.78
    },
    {
      "title": "Disaster Deadline Rules\r",
      "startTime": 583.78,
      "endTime": 697.78
    },
    {
      "title": "Refund Claims and Deadlines\r",
      "startTime": 697.78,
      "endTime": 858.78
    },
    {
      "title": "IRS Response and Strategy\r",
      "startTime": 858.78,
      "endTime": 1107.78
    },
    {
      "title": "Filing Form 843 Right\r",
      "startTime": 1107.78,
      "endTime": 1594.93
    },
    {
      "title": "ERC Meets Kwong\r",
      "startTime": 1594.93,
      "endTime": 1805.93
    },
    {
      "title": "ERC Audits and Mediation\r",
      "startTime": 1805.93,
      "endTime": 1882.93
    },
    {
      "title": "Appeals Backlog Deadlines\r",
      "startTime": 1882.93,
      "endTime": 1945.93
    },
    {
      "title": "Why ERC Won’t Die\r",
      "startTime": 1945.93,
      "endTime": 2037.93
    },
    {
      "title": "PEO Refund Roadblocks\r",
      "startTime": 2037.93,
      "endTime": 2223.93
    },
    {
      "title": "Where ERC Litigation Stands\r",
      "startTime": 2223.93,
      "endTime": 2359.93
    },
    {
      "title": "IRS Service Breakdown\r",
      "startTime": 2359.93,
      "endTime": 2667.93
    },
    {
      "title": "Tariffs Ruling Refunds\r",
      "startTime": 2667.93,
      "endTime": 2949.93
    },
    {
      "title": "When to Call Frost\r",
      "startTime": 2949.93,
      "endTime": 3283.93
    },
    {
      "title": "New SBA EIDL Collections\r",
      "startTime": 3283.93,
      "endTime": 3342.93
    },
    {
      "title": "Tariff Refunds Non Importers\r",
      "startTime": 3342.93,
      "endTime": 3472.93
    },
    {
      "title": "Final Thanks Sign Off",
      "startTime": 3472.93,
      "endTime": 3482.26
    }
  ]
}