26 USC 7435 - Civil damages for unauthorized enticement of information disclosure

U.S Code last checked for updates: Nov 22, 2024

§ 7435.

Civil damages for unauthorized enticement of information disclosure

(a)

In general

(b)

Damages

In any action brought under subsection (a), upon a finding of liability on the part of the defendant, the defendant shall be liable to the plaintiff in an amount equal to the lesser of $500,000 or the sum of—

(1)

actual, direct economic damages sustained by the plaintiff as a proximate result of the information disclosure, and

(2)

the costs of the action.

Damages shall not include the taxpayer’s liability for any civil or criminal penalties, or other losses attributable to incarceration or the imposition of other criminal sanctions.

(c)

Payment authority

(d)

Period for bringing action

(e)

Mandatory stay

(f)

Crime-fraud exception

(Added Pub. L. 104–168, title XII, § 1203(a), July 30, 1996, 110 Stat. 1470.)

cite as: 26 USC 7435