Cleveland State Law Review Volume 61 Issue 1 Article 8 2013 Section 7433's Statute of Limitations: How Courts have Wrongly Turned a Taxpayer's Exclusive Sword into the IRS's Shield against Damages Diana Leyden University of Connecticut School of Law Follow this and additional works at: https://engagedscholarship.csuohio.edu/clevstlrev Part of the Tax Law Commons How does access to this work benefit ou?y Let us know! Recommended Citation Diana Leyden, Section 7433's Statute of Limitations: How Courts have Wrongly Turned a Taxpayer's Exclusive Sword into the IRS's Shield against Damages , 61 Clev. St. L. Rev. 195 (2013) available at https://engagedscholarship.csuohio.edu/clevstlrev/vol61/iss1/8 This Article is brought to you for free and open access by the Journals at EngagedScholarship@CSU. It has been accepted for inclusion in Cleveland State Law Review by an authorized editor of EngagedScholarship@CSU. For more information, please contact
[email protected]. SECTION 7433’S STATUTE OF LIMITATIONS: HOW COURTS HAVE WRONGLY TURNED A TAXPAYER’S EXCLUSIVE SWORD INTO THE IRS’S SHIELD AGAINST DAMAGES * DIANA LEYDEN ABSTRACT Over twenty years ago, Congress took the extraordinary step of authorizing taxpayers to sue the Internal Revenue Service (IRS) for damages if the IRS engaged in “unauthorized collection action” when trying to collect a federal tax debt. For many years the IRS has generally been immune from any private action by three laws. Thus, fashioning a private cause of action against the IRS for damages was an extraordinary act. Congress expressly authorized taxpayers to bring a private cause of action against the United States for economic damages caused by “unauthorized collection.” Codified as section 7433 of the Internal Revenue Code, this statute provides taxpayers with the exclusive remedy for abuses by IRS employees in connection with the collection of taxes.