Source: http://taxtv.com/code/01923-USCODE-2011-title26-subtitleF-chap76-subchapB-sec7433/
Timestamp: 2017-11-25 00:03:34
Document Index: 576076021

Matched Legal Cases: ['§7433', '§7433', '§7433', '§3102', '§3102', '§3102', '§3102', '§801']

IRC §7433. Civil damages for certain unauthorized collection actions - TaxTV.com
IRC §7433. Civil damages for certain unauthorized collection actions
View related content: IRC §7433
1998—Subsec. (a). Pub. L. 105–206, §3102(a)(1)(A), inserted “, or by reason of negligence,” after “recklessly or intentionally”.
Subsec. (b). Pub. L. 105–206, §3102(a)(1)(B)(i), (c)(2), in introductory provisions, inserted “or petition filed under subsection (e)” after “subsection (a)” and inserted “($100,000, in the case of negligence)” after “$1,000,000”.
Subsec. (b)(1). Pub. L. 105–206, §3102(a)(1)(B)(ii), inserted “or negligent” after “reckless or intentional”.
Subsec. (d)(1). Pub. L. 105–206, §3102(a)(2), substituted “Requirement that administrative remedies be exhausted” for “Award for damages may be reduced if administrative remedies not exhausted” in heading and amended text of par. (1) generally. Prior to amendment, text read as follows: “The amount of damages awarded under subsection (b) may be reduced if the court determines that the plaintiff has not exhausted the administrative remedies available to such plaintiff within the Internal Revenue Service.”
1996—Subsec. (b). Pub. L. 104–168, §801(a), substituted “$1,000,000” for “$100,000”.
Section 801(b) of Pub. L. 104–168 provided that: “The amendment made by subsection (a) [amending this section] shall apply to actions by officers or employees of the Internal Revenue Service after the date of the enactment of this Act [July 30, 1996].”
Section 802(b) of Pub. L. 104–168 provided that: “The amendment made by this section [amending this section] shall apply in the case of proceedings commenced after the date of the enactment of this Act [July 30, 1996].”