§ 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), 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.