Title 26 — Internal Revenue CodeRelease 119-73

§7433A Civil Damages for Certain Unauthorized Collection Actions by Persons Performing Services Under Qualified Tax Collection Contracts

Title 26 › Subtitle Subtitle F— Procedure and Administration › Chapter 76— JUDICIAL PROCEEDINGS › Subchapter B— Proceedings by Taxpayers and Third Parties › § 7433A

Last updated Apr 6, 2026|Official source

Summary

If a private debt collector working for the IRS under a qualified tax collection contract takes an improper collection action against you, you can sue for damages just as if the collector were an IRS employee. But the lawsuit goes against the collection company, not the United States, and the company, not the government, pays any damages and costs awarded. Suing under this rule is not your only option, and a few of the usual procedural limits on these suits do not apply.

Full Legal Text

Title 26, §7433A

Internal Revenue Code — Source: USLM XML via OLRC

(a)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)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.

Reference

Citations & Metadata

Citation

26 U.S.C. § 7433A

Title 26 — Internal Revenue Code

Last Updated

Apr 6, 2026

Release point: 119-73