Us Code § 7433A - Civil damages for certain unauthorized collection actions by persons performing services under qualified tax collection contracts
Full text of Us Code United States Code § 7433A — Civil damages for certain unauthorized collection actions by persons performing services under qualified tax collection contracts, with citation guidance and answers to common questions.
§ 7433A. Civil damages for certain unauthorized collection actions by persons performing services under qualified tax collection contracts
(a) In general
Subject to the modifications provided by subsection (b), section 7433 shall apply to the acts and omissions of any person performing services under a qualified tax collection contract (as defined in section 6306(b)) to the same extent and in the same manner as if such person were an employee of the Internal Revenue Service.
(b) Modifications
For purposes of subsection (a):
(1) Any civil action brought under section 7433 by reason of this section shall be brought against the person who entered into the qualified tax collection contract with the Secretary and shall not be brought against the United States.
(2) Such person and not the United States shall be liable for any damages and costs determined in such civil action.
(3) Such civil action shall not be an exclusive remedy with respect to such person.
(4) Subsections (c), (d)(1), and (e) of section 7433 shall not apply.
(Added Pub. L. 108–357, title VIII, §881(b)(1), Oct. 22, 2004, 118 Stat. 1626.)
About This Section
26 U.S.C. § 7433A is part of Title 26 of the United States Code. The United States Code is the official codification of federal statutes maintained by the Office of the Law Revision Counsel of the U.S. House of Representatives. Congress amends the Code through new public laws, which are eventually incorporated into the relevant title.
This section may be cited in legal writing as 26 U.S.C. § 7433A. For the most current official text, including any recent amendments, use the official source links below. Do not rely on this page as the sole authority for legal citation or litigation.
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