Current through Pub. L. 119-100Open in workspace

§ 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 ), 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.)

Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 7427

Source: decipher.legal/usc/26/7427 · Internal Revenue Code, current through Pub. L. 119-100 (OLRC XML of 2026-04-17)