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26 U.S.C. · Internal Revenue Code
26 U.S.C. § 7433A

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

Ch. 76 — JUDICIAL PROCEEDINGS
Title 26 U.S.C. ● ACTIVE Primary Source Ch. 76
Statutory Text

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

U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition Title 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration CHAPTER 76 - JUDICIAL PROCEEDINGS Subchapter B - Proceedings by Taxpayers and Third Parties Sec. 7433A - Civil damages for certain unauthorized collection actions by persons performing services under qualified tax collection contracts From the U.S. Government Publishing Office, www.gpo.gov

§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.)

Source: uscode.house.gov — public domain Official Source ↗
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BS-USC26-SEC-732D9C
Entity Class
STATUTE / FEDERAL-CODE-SECTION
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boisestandard.org
Citation
26 U.S.C. § 7433A
Jurisdiction
Federal — United States
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PRIMARY-SOURCE
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380b7b37ff6f4c01...
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The statutory text of 26 U.S.C. § 7433A is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
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← 26 U.S.C. § 7433 26 U.S.C. § 7434 →
Ch. 76 — JUDICIAL PROCEEDINGS
26 U.S.C. § 740126 U.S.C. § 740226 U.S.C. § 740326 U.S.C. § 740426 U.S.C. § 740526 U.S.C. § 740626 U.S.C. § 740726 U.S.C. § 740826 U.S.C. § 740926 U.S.C. § 741026 U.S.C. § 742126 U.S.C. § 742226 U.S.C. § 742326 U.S.C. § 742426 U.S.C. § 742526 U.S.C. § 742626 U.S.C. § 742726 U.S.C. § 742826 U.S.C. § 742926 U.S.C. § 743026 U.S.C. § 743126 U.S.C. § 743226 U.S.C. § 743326 U.S.C. § 7433A26 U.S.C. § 743426 U.S.C. § 743526 U.S.C. § 743626 U.S.C. § 743726 U.S.C. § 744126 U.S.C. § 7442
26 U.S.C. — public domain ← All Legislation
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boisestandard.org → United States → Law → U.S. Code → Title 26 → 26 U.S.C. § 7433A