26 U.S. Code § 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) ofsection 7433 shall not apply.


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

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

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26 USCDescription of ChangeSession YearPublic LawStatutes at Large


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