26 USC 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
Terms Used In 26 USC 7433A
- Contract: A legal written agreement that becomes binding when signed.
- Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
- employee: shall include a full-time life insurance salesman who is considered an employee for the purpose of chapter 21. See 26 USC 7701
- person: shall be construed to mean and include an individual, a trust, estate, partnership, association, company or corporation. See 26 USC 7701
- Secretary: means the Secretary of the Treasury or his delegate. See 26 USC 7701
- United States: when used in a geographical sense includes only the States and the District of Columbia. See 26 USC 7701
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.