Now...even the non-taxpayer can sue under § 7433
It occurred to me that some legislation had been passed that affected 26 USC § 7433 that was not reflected in the statutes as they are published in the Internal Revenue Code. I started doing some searches using the phrase "Internal Revenue Service Restructuring and Reform Act of 1998" and at http://www.pmstax.com/gen/bull9808.shtml#IIIA I found this:
Civil Damages for Collection Actions
The Act also provides that persons other than the taxpayer may sue for civil damages for
unauthorized collection actions. Act § 3102(b) amending I.R.C. § 7426.
So, if you didn’t want to pursue the remedy at 26 USC § 7433 because you thought it would make you a taxpayer, you may want to take a look at www.irslienthumper.com now because in 1998 the "Internal Revenue Service Restructuring and Reform Act of 1998" did something nice for you. They made it real clear that you can now utilize this process without making yourself a “taxpayer.” Bear
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