See United States v. Nordic Village, Inc., 503 U.S. 30, 33-34 (1992). See also Wood v. United States, No. 02-21320-Civ-Huck, 2002 WL 31973260, at *8 (S.D. Fla. Dec. 17, 2002) ("[A]ll waivers of sovereign immunity must be strictly construed. § 7433 is no exception."). The statutory language of § 7433 specifically states that it only applies to actions of an IRS employee.