26 U.S.C. § 7433A — Civil damages for certain unauthorized collection actions by persons performing services under qualified tax collection contracts
submitted 22 years ago by Pub. L. 108-357 to r/title-26-INTERNAL-REVENUE-CODE · 151 words · no verdicts yet
A translation hasn’t been published for this section yet. The official text below is complete and authoritative.
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.
For purposes of subsection (a):
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.
Such person and not the United States shall be liable for any damages and costs determined in such civil action.
Such civil action shall not be an exclusive remedy with respect to such person.
Subsections (c), (d)(1), and (e) of section 7433 shall not apply.
Source credit: (Added Pub. L. 108–357, title VIII, § 881(b)(1), Oct. 22, 2004, 118 Stat. 1626.)
- 2004Enacted · Pub. L. 108-357 · 118 Stat. 1626
A history note hasn’t been published yet. The record shows enactment by Pub. L. 108-357 on 2004-10-22.
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