Can a taxpayer sue the United States for damages under IRC 7432?

IRC § 7432 provides that taxpayers may sue the United States for damages if any officer or employee of the Service knowingly or by reason of negligence fails to release a lien under IRC § 6325 on property of the taxpayer. The taxpayer must exhaust administrative remedies before recovering damages under IRC § 7432.

Can I sue the Internal Revenue Service?

You Can Sue. The law states that if any officer or employee of the Internal Revenue Service recklessly, intentionally, or negligently disregards the law in initiating a wrongful collection of tax against you, you can bring a civil action for damages against the United States in federal district court.

Can I bring a lawsuit against the IRS?

You can bring lawsuits against the IRS for a few different issues, including the following: Denial of a tax refund. Notice of Deficiency. Incorrect tax assessments. Procedural mistakes or negligence in the tax collection process. Illegal collection practices. Refusal or failure to release liens or levies as directed by the law.