26 USC 7433A - Civil damages for certain unauthorized collection actions by persons performing services under qualified tax collection contracts

U.S Code last checked for updates: May 14, 2024

§ 7433A.

Civil damages for certain unauthorized collection actions by persons performing services under qualified tax collection contracts

(a)

In general

(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.)

cite as: 26 USC 7433A