26 U.S.C. § 7433A — Civil damages for certain unauthorized collection actions by persons performing services under qualified tax collection contracts

(a) In general: Subject to the changes described in subsection (b), section 7433's rules for unauthorized collection actions apply to anyone performing services under a "qualified tax collection contract" (as defined in section 6306(b)) the same way they would apply to an IRS employee. (b) Modifications: (1) A civil action brought under section 7433 because of this section must be filed against the person who entered into the qualified tax collection contract with the Secretary — not against the United States. (2) That person, not the United States, is liable for any damages and costs the court determines. (3) This civil action is not the taxpayer's exclusive remedy against that person — other remedies may still apply. (4) Subsections (c) (payment authority), (d)(1) (exhaustion of administrative remedies), and (e) (bankruptcy violations) of section 7433 don't apply.