View all text of Subchapter B [§ 7421 - § 7437]

§ 7432. Civil damages for failure to release lien
(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 sum of—
(1) actual, direct economic damages sustained by the plaintiff which, but for the actions of the defendant, would not have been sustained, plus
(2) the costs of the action.
(c) Payment authority
(d) Limitations
(1) Requirement that administrative remedies be exhausted
(2) Mitigation of damages
(3) Period for bringing action
(e) Notice of failure to release lien
(Added Pub. L. 100–647, title VI, § 6240(a), Nov. 10, 1988, 102 Stat. 3746.)