26 U.S.C. § 7434: Civil damages for fraudulent filing of information returns

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).