26-U.S.C.-7427

§7427 – Tax Return Preparers

Pathway

Title 26 > Subtitle F > Chapter 76 > Subchapter B > Section 7427

Details

• Reference: Section 7427
• Legend: §7427 – Tax Return Preparers
• USCode Year: 2013

Provision Content

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.)

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.

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.

U.S. Encyclopedia of Law Coverage

26-U.S.C.-7401 in the Legal Encyclopedia: Tax Administration

In this entry about 26-U.S.C.-7401, find legal reference material, bibliographies and premiere content related to tax administration in the American Encyclopedia of Law, presenting a comprehensive view of the United States tax administration-specific issues, written by authorities in the field.

Title 26 – Internal Revenue Code in the Legal Encyclopedia: Judicial Proceedings

In this entry about Title 26 – Internal Revenue Code, find legal reference material, bibliographies and premiere content related to judicial proceedings in the American Encyclopedia of Law, presenting a comprehensive view of the United States judicial proceedings-specific issues, written by authorities in the field.

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