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26 U.S.C. · Internal Revenue Code
26 U.S.C. § 7427

Tax return preparers

Ch. 76 — JUDICIAL PROCEEDINGS
Title 26 U.S.C. ● ACTIVE Primary Source Ch. 76
Statutory Text

26 U.S.C. § 7427 — Tax return preparers

U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition Title 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration CHAPTER 76 - JUDICIAL PROCEEDINGS Subchapter B - Proceedings by Taxpayers and Third Parties Sec. 7427 - Tax return preparers From the U.S. Government Publishing Office, www.gpo.gov

§7427. Tax return preparers

In any proceeding involving the issue of whether or not a tax return preparer has willfully attempted in any manner to understate the liability for tax (within the meaning of section 6694(b)), the burden of proof in respect to such issue shall be upon the Secretary.

(Added Pub. L. 94–455, title XII, §1203(b)(2)(A), Oct. 4, 1976, 90 Stat. 1690; amended Pub. L. 110–28, title VIII, §8246(a)(2)(J)(i), May 25, 2007, 121 Stat. 202.)

Editorial Notes

Prior Provisions A prior section 7427 was renumbered 7437 of this title.

Amendments 2007—Pub. L. 110–28 substituted "Tax return preparers" for "Income tax return preparers" in section catchline and "a tax return preparer" for "an income tax return preparer" in text.

Statutory Notes and Related Subsidiaries

Effective Date of 2007 Amendment Amendment by Pub. L. 110–28 applicable to returns prepared after May 25, 2007, see section 8246(c) of Pub. L. 110–28, set out as a note under section 6060 of this title.

Source: uscode.house.gov — public domain Official Source ↗
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26 U.S.C. § 7427
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The statutory text of 26 U.S.C. § 7427 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
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← 26 U.S.C. § 7426 26 U.S.C. § 7428 →
Ch. 76 — JUDICIAL PROCEEDINGS
26 U.S.C. § 740126 U.S.C. § 740226 U.S.C. § 740326 U.S.C. § 740426 U.S.C. § 740526 U.S.C. § 740626 U.S.C. § 740726 U.S.C. § 740826 U.S.C. § 740926 U.S.C. § 741026 U.S.C. § 742126 U.S.C. § 742226 U.S.C. § 742326 U.S.C. § 742426 U.S.C. § 742526 U.S.C. § 742626 U.S.C. § 742726 U.S.C. § 742826 U.S.C. § 742926 U.S.C. § 743026 U.S.C. § 743126 U.S.C. § 743226 U.S.C. § 743326 U.S.C. § 7433A26 U.S.C. § 743426 U.S.C. § 743526 U.S.C. § 743626 U.S.C. § 743726 U.S.C. § 744126 U.S.C. § 7442
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