§7433. Civil damages for certain unauthorized collection actions — Inbound Citations
26 U.S.C. § 7433
Cited by 7 provisions in release 119-102.
Citations to 26 U.S.C. § 7433 as a whole
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(1) Whenever it appears to the court that the taxpayer’s position in the proceedings before the court instituted or maintained by such taxpayer under section 7433 is frivolous or groundless, the court may require the taxpayer to pay to the United States a penalty not in excess of $10,000.
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(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.
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(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.
Citations to §7433(c)
Citations to §7433(d)
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(2) The rules of section 7433(d) shall apply for purposes of this subsection.