Civil damages for fraudulent filing of information returns
United States Code
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How this statute sits in the citation network, derived from CiteLaw's graph of published opinions.
★Highly CitedTop 1% most-cited · cited by 168 decisions
168
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Citations by decade
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Most recently cited by10
- 2026JOSE GARCIA and JUAN MORALES, on behalf of themselves and all others similarly situated v. GIUSEPPE MAGNOTTA, VINCENT SORRENTINO, ATLANTIC PIZZA INC., and ABC CORP. d/b/a ANGELINA’S PIZZA & RESTAURANT
- 2026Stratton D. Maryland
- 2026Nguyen E.D. Va.
- 2026Eisele D. Or.
- 2026Hurysh D. Maryland
- 2026Adusei D. Ariz.
- 2026Union FC, Inc., d/b/a Nationals v Mirnes Biscevic, Michael Joa and Andrew Kaltsounis, and Blackhawks Sports Club, d/b/a Troy Blackhawks and Mirnes Biscevic, Anderew Kaltsounis, and Michael Joa and Paul Boehms v Union FC, Inc. d/b/a Nationals Mich. Cir. Ct.
- 2025Navarro v. New Leaf Homes, LLC W.D. Tex.
- 2025R. M. Bush & Company v. Nationwide Mutual Insurance Company S.D. Ohio
- 2025Eisele v. Home Depot U.S.A. Inc. D. Or.
Counts reflect decisions in the CiteLaw corpus and may lag very recent opinions.
Text
If any person willfully files a fraudulent information return with respect to payments purported to be made to any other person, such other person may bring a civil action for damages against the person so filing such return. any actual damages sustained by the plaintiff as a proximate result of the filing of the fraudulent information return (including any costs attributable to resolving deficiencies asserted as a result of such filing), the costs of the action, and in the court’s discretion, reasonable attorneys’ fees. 6 years after the date of the filing of the fraudulent information return, or 1 year after the date such fraudulent information return would have been discovered by exercise of reasonable care. Any person bringing an action under subsection (a) shall provide a copy of the complaint to the Internal Revenue Service upon the filing of such complaint with the court. The decision of the court awarding damages in an action brought under subsection (a) shall include a finding of the correct amount which should have been reported in the information return. For purposes of this section, the term “information return” means any statement described in section 6724(d)(1)(A). 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 greater of $5,000 or the sum of— Notwithstanding any other provision of law, an action to enforce the liability created under this section may be brought without regard to the amount in controversy and may be brought only within the later of— (Source: (Added Pub. L. 104–168, title VI, § 601(a), July 30, 1996, 110 Stat. 1462; amended Pub. L. 105–206, title VI, § 6023(29), July 22, 1998, 112 Stat. 826.))