U.S. Code » Title 26 » Subtitle Subtitle F— Procedure and Administration › Chapter CHAPTER 76— JUDICIAL PROCEEDINGS › Subchapter Subchapter B— Proceedings by Taxpayers and Third Parties

26 U.S.C. § 7433A

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

Read at: OLRCuscode.house.gov CornellLII GovInfogovinfo.gov JustiaTitle 26 CasesGoogle Scholar
(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) ModificationsFor 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.)
Notes of Decisions
Cited in 2 cases, 2007–2020 · leading case: Four Rivers Investments, Inc. v. United States, 77 Fed. Cl. 592 (Fed. Cl. 2007).
Sort: Relevance Newest Treatment
Four Rivers Investments, Inc. v. United States, 77 Fed. Cl. 592 (Fed. Cl. 2007). · cites it 2× “Plaintiff appears to have abandoned its theory that 26 U.S.C. § 7433A (Supp. IV 2004) provides jurisdiction for its suit.”
Bryan Starling (Bankr. S.D.N.Y. 2020). · cites it 2× “See 26 U.S.C. § 7433A. Section 7433A(b)(4) of the IRC permits taxpayers to bring actions for damages against contractors that violate the discharge injunction.”
26 U.S.C. § 7433A(b)(4): 1 case
Bryan Starling (Bankr. S.D.N.Y. 2020). “See 26 U.S.C. § 7433A. Section 7433A(b)(4) of the IRC permits taxpayers to bring actions for damages against contractors that violate the discharge injunction.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.