Comment: The government has given consent to sue the IRS

(See in situ)


The government has given consent to sue the IRS

Beneficial Features of Section 7433:

As you may recall, 26 U.S.C. § 7433(a) provides:

If, in connection with any collection of Federal tax with respect to a taxpayer, any officer or employee of the Internal Revenue Service recklessly or intentionally, or by reason of negligence, disregards any provision of this title, or any regulation promulgated under this title, such taxpayer[1] may bring a civil action for damages against the United States in a district court of the United States.