Title 26 — Internal Revenue CodeRelease 119-73not60
§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
Summary
People hired under a qualified tax collection contract follow section 7433 like IRS employees. Suits must be against the contractor, not the United States; the contractor must pay any damages and costs; the suit is not the only remedy; subsections (c), (d)(1), and (e) of 7433 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 5, 2026
Release point: 119-73not60