Pub. L. 104-168, tit. VIII, sec. 801

INCREASE IN LIMIT ON RECOVERY OF CIVIL DAMAGES FOR UNAUTHORIZED COLLECTION ACTIONS.

EnactedYear: 1996Length: 64 wordsOfficial source
Sec. 801. INCREASE IN LIMIT ON RECOVERY OF CIVIL DAMAGES FOR UNAUTHORIZED COLLECTION ACTIONS. (a) General Rule.— Subsection (b) of section 7433 (relating to damages) is amended by striking “$100,000” and inserting “$1,000,000”. (b) Effective Date.— The amendment made by subsection (a) shall apply to actions by officers or employees of the Internal Revenue Service after the date of the enactment of this Act.
Pub. L. 104-168, tit. VIII, sec. 801: INCREASE IN LIMIT ON RECOVERY OF CIVIL DAMAGES FOR UNAUTHORIZED COLLECTION ACTIONS. | Justis AI