See generally 26 U.S.C.§ 6304, as enacted by section 3466(a) of the Internal Revenue Service Restructuring and Reform of 1998, Pub. L. No. 105-206 (July 22, 1998).
"O'Connor v. Check Rite, Ltd., 973 F.Supp. 1010 (D. Colo. 1997)". Google Scholar. Retrieved 16 June 2017. (awarding plaintiff statutory damages of only $0.01, and then finding plaintiff liable for a defendant’s attorneys’ fees and costs because of the plaintiff’s lack of discretion in filing the action)