---
kind: "section"
citation: "26 U.S.C. § 7433A"
title: "26"
title_heading: "Internal Revenue Code"
number: "7433A"
heading: "Civil damages for certain unauthorized collection actions by persons performing services under qualified tax collection contracts"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/7433A"
units:
  - "Subtitle F — Procedure and Administration"
  - "Chapter 76 — Judicial Proceedings"
  - "Subchapter B — Proceedings by Taxpayers and Third Parties"
---

# §7433A. Civil damages for certain unauthorized collection actions by persons performing services under qualified tax collection contracts

- (a) **In general—** Subject to the modifications provided by [subsection (b)](#b), [section 7433](/usc/26/7433.md) shall apply to the acts and omissions of any [person](/usc/26/7701.md?p=a-1) performing services under a qualified tax collection [contract](/usc/26/101.md?p=f-3-A) (as defined in [section 6306(b)](/usc/26/6306.md?p=b)) to the same extent and in the same manner as if such [person](/usc/26/7701.md?p=a-1) were an [employee](/usc/26/7701.md?p=a-20) of the Internal Revenue Service.
- (b) **Modifications—** For purposes of [subsection (a)](#a):
  - (1) Any civil action brought under [section 7433](/usc/26/7433.md) by reason of this section shall be brought against the [person](/usc/26/7701.md?p=a-1) who entered into the qualified tax collection [contract](/usc/26/101.md?p=f-3-A) with the [Secretary](/usc/26/7701.md?p=a-11-B) and shall not be brought against the [United States](/usc/26/7701.md?p=a-9).
  - (2) Such [person](/usc/26/7701.md?p=a-1) and not the [United States](/usc/26/7701.md?p=a-9) 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](/usc/26/7701.md?p=a-1).
  - (4) Subsections [(c)](/usc/26/7433.md?p=c), [(d)(1)](/usc/26/7433.md?p=d-1), and [(e)](/usc/26/7433.md?p=e) of section 7433 shall not apply.

## Source credit

(Added Pub. L. 108–357, title VIII, § 881(b)(1), Oct. 22, 2004, 118 Stat. 1626.)