Fabio
76b8ec33a7
Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 -> 59,740; repo total 105,704 records. Deterministic (byte-identical rerun, verified on Title 42's 8,356 sections); make check green. make legal-us-code default now covers every title. Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
2.1 KiB
type, title, description, jurisdiction, corpus, kind, title_number, title_name, chapter_number, chapter_name, section, citation, status, release_point, release_date, source, source_url, source_identifier, source_file, source_hash, raw_snapshot_hash, text_hash, retrieved_at, confidence, tags
| type | title | description | jurisdiction | corpus | kind | title_number | title_name | chapter_number | chapter_name | section | citation | status | release_point | release_date | source | source_url | source_identifier | source_file | source_hash | raw_snapshot_hash | text_hash | retrieved_at | confidence | tags | ||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| LegalText | 26 U.S.C. § 7433A | Civil damages for certain unauthorized collection actions by persons performing services under qualified tax collection contracts | us | united_states_code | code_section | 26 | INTERNAL REVENUE CODE | 76 | JUDICIAL PROCEEDINGS | 7433A | 26 U.S.C. § 7433A | current | 119-100 | 2026-06-26 | official | https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip | /us/usc/t26/s7433A | data/legal/raw/us/code/title-26/usc26.xml | de5b311448d28f6e26e8945af2b295605e164273524198f571410afb61c9a4d7 | a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 | d38a9afeb270875c2be34c45cbc657855279ff22597a404b0e5672b6b25a7f17 | 2026-07-04 | official |
|
26 U.S.C. § 7433A - Civil damages for certain unauthorized collection actions by persons performing services under qualified tax collection contracts
Text
(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.
(Added Pub. L. 108–357, title VIII, § 881(b)(1), Oct. 22, 2004, 118 Stat. 1626.)