26-U.S.C.-7433A

§7433A – Civil Damages For Certain Unauthorized Collection Actions By Persons Performing Services Under Qualified Tax Collection Contracts

Pathway

Title 26 > Subtitle F > Chapter 76 > Subchapter B > Section 7433A

Details

• Reference: Section 7433A
• Legend: §7433A – Civil Damages For Certain Unauthorized Collection Actions By Persons Performing Services Under Qualified Tax Collection Contracts
• USCode Year: 2013

Provision Content

(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.)

U.S. Encyclopedia of Law Coverage

26-U.S.C.-7401 in the Legal Encyclopedia: Tax Administration

In this entry about 26-U.S.C.-7401, find legal reference material, bibliographies and premiere content related to tax administration in the American Encyclopedia of Law, presenting a comprehensive view of the United States tax administration-specific issues, written by authorities in the field.

26-U.S.C.-7430 in the Legal Encyclopedia: Judicial Proceedings

In this entry about 26-U.S.C.-7430, find legal reference material, bibliographies and premiere content related to judicial proceedings in the American Encyclopedia of Law, presenting a comprehensive view of the United States judicial proceedings-specific issues, written by authorities in the field.

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