26 U.S. Code § 7434 - Civil damages for fraudulent filing of information returns
If any person willfully files a fraudulent information return with respect to payments purported to be made to any other person, such other person may bring a civil action for damages against the person so filing such return.
Any person bringing an action under subsection (a) shall provide a copy of the complaint to the Internal Revenue Service upon the filing of such complaint with the court.
The decision of the court awarding damages in an action brought under subsection (a) shall include a finding of the correct amount which should have been reported in the information return.
For purposes of this section, the term “information return” means any statement described in section 6724(d)(1)(A).
A prior section 7434 was renumbered 7437 of this title.
1998—Subsec. (b)(3). Pub. L. 105–206 substituted “attorneys’ fees” for “attorneys fees”.