FEDERAL · 26 U.S.C. · Chapter Subchapter B—Proceedings by Taxpayers and Third Parties
Tax return preparers
26 U.S.C. § 7427
Title26 — Internal Revenue Code
ChapterSubchapter B—Proceedings by Taxpayers and Third Parties
This text of 26 U.S.C. § 7427 (Tax return preparers) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 U.S.C. § 7427.
Text
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.
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Source Credit
History
(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
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.
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.
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Bluebook (online)
26 U.S.C. § 7427, Counsel Stack Legal Research, https://law.counselstack.com/usc/26/7427.