Colavito v. United States

How later courts describe this case

• based on plain language of Section 7433, a taxpayer cannot maintain an action under this statute for the improper assessment of taxes
• claim for damages based upon an erroneous assessment did not fall within the concept of improper collection practices
• An action under § 7433 may only be based on reckless or intentional wrongs committed during the collection of a tax, not on wrongs committed while determining the amount of tax owed.
• “[T]o prove a claim for improper assessment, a taxpayer must demonstrate why no taxes are owed, but to prove a claim for improper collection practices, the taxpayer must demonstrate that the IRS did not follow the prescribed methods of acquiring assets.”