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.
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) ofsection
7433 shall not apply.
The table below lists the classification updates, since Jan. 3, 2012, for this section. Updates to a broader range of sections may be found at the update page for containing chapter, title, etc.
The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013
An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.
Description of Change
Statutes at Large
LII has no control over and does not endorse any external Internet site that contains links to or references LII.