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26 U.S.C. § 7433A

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

United States · Title 26 — INTERNAL REVENUE CODE · Status: effective

Taxation
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26 U.S.C. § 7433A, Civil damages for certain unauthorized collection actions by persons performing services under qualified tax collection contracts, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/464450
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Full text

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):

Legislative history

The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone.