§ 7433A. Civil damages for certain unauthorized collection actions by persons performing services under qualified tax collection contracts

Legislative history

Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.

1. 2004

   Pub. L. 108–357 title VIII § 881(b)(1) · 118 Stat. 1418

   Enacted · 26 U.S.C. § 7433A

   (Added Pub. L. 108–357, title VIII, § 881(b)(1), Oct. 22, 2004, 118 Stat. 1626.)

   Source evidence

   Code source credit
   (Added Pub. L. 108–357, title VIII, § 881(b)(1), Oct. 22, 2004, 118 Stat. 1626.)

   Enacted provision · exact public law section
   (1) In general.— Subchapter B of chapter 76 (relating to proceedings by taxpayers and third parties) is amended by inserting after section 7433 the following new section: “SEC. 7433A. CIVIL DAMAGES FOR CERTAIN UNAUTHORIZED COLLECTION ACTIONS BY PERSONS PERFORMING SERVICES UNDER QUALIFIED TAX COLLECTION CONTRACTS. “(a) In General.— Subject to the Applicability. 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.” .

1 of 1 references resolved to an enrolled provision