Title 26, Internal Revenue CodeRelease 119-110

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

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

Last updated Sep 22, 2026|Official source

Summary

People who collect taxes under a qualified tax collection contract (a contract for tax-collection services for the IRS) must follow the same rules as IRS employees for certain wrongful collection actions, but with some changes. If someone sues over those actions, the lawsuit must be against the contractor who had the contract, not the United States. The contractor must pay any damages and costs. The lawsuit is not the only remedy against the contractor. Parts (c), (d)(1), and (e) of section 7433 do not apply.

Full Legal Text

Title 26, §7433A

Internal Revenue Code, Source: USLM XML via OLRC

(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

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

Sep 22, 2026

Release point: 119-110