Page:United States Statutes at Large Volume 118.djvu/1656

 118 STAT. 1626 PUBLIC LAW 108–357—OCT. 22, 2004 1692 et seq.) shall apply to any qualified tax collection contract, except to the extent superseded by section 6304, section 7602(c), or by any other provision of this title. ‘‘(f) CROSS REFERENCES.— ‘‘(1) For damages for certain unauthorized collection actions by persons performing services under a qualified tax collection con tract, see section 7433A. ‘‘(2) For application of Taxpayer Assistance Orders to persons performing services under a qualified tax collection contract, see section 7811(g).’’. (2) CONFORMING AMENDMENTS.—(A) Section 7809(a) is amended by inserting ‘‘6306,’’ before ‘‘7651’’. (B) The table of sections for subchapter A of chapter 64 is amended by adding at the end the following new item: ‘‘Sec. 6306. Qualified tax collection contracts.’’. (b) CIVIL DAMAGES FOR CERTAIN UNAUTHORIZED COLLECTION ACTIONS BY PERSONS PERFORMING SERVICES UNDER QUALIFIED TAX COLLECTION CONTRACTS.— (1) IN GENERAL.—Subchapter B of chapter 76 (relating to proceedings by taxpayers and third parties) is amended by inserting after section 7433 the following new section: ‘‘SEC. 7433A. CIVIL DAMAGES FOR CERTAIN UNAUTHORIZED COLLEC TION 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. ‘‘(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.’’. (2) CLERICAL AMENDMENT.—The table of sections for sub chapter B of chapter 76 is amended by inserting after the item relating to section 7433 the following new item: ‘‘Sec. 7433A. Civil damages for certain unauthorized collection actions by persons performing services under qualified tax collection con tracts.’’. (c) APPLICATION OF TAXPAYER ASSISTANCE ORDERS TO PERSONS PERFORMING SERVICES UNDER A QUALIFIED TAX COLLECTION CON TRACT.—Section 7811 (relating to taxpayer assistance orders) is amended by adding at the end the following new subsection: ‘‘(g) APPLICATION TO PERSONS PERFORMING SERVICES UNDER A QUALIFIED TAX COLLECTION CONTRACT.—Any order issued or action taken by the National Taxpayer Advocate pursuant to this section shall apply to persons performing services under a qualified tax collection contract (as defined in section 6306(b)) to the same Applicability.

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