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    Created by Michael Wessels
    1. U.S. Code
    2. Title 26
    3. Subtitle F
    4. CHAPTER 76
    5. Subchapter B

    § 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 ), the burden of proof in respect to such issue shall be upon the Secretary.