1996 US Code
Title 26 - INTERNAL REVENUE CODE
CHAPTER 76 - JUDICIAL PROCEEDINGS
Subchapter B - Proceedings by Taxpayers and Third Parties
Sec. 7427 - Income tax return preparers
View Metadata| Publication Title | United States Code, 1994 Edition, Supplement 2, Title 26 - INTERNAL REVENUE CODE |
| Category | Bills and Statutes |
| Collection | United States Code |
| SuDoc Class Number | Y 1.2/5: |
| Contained Within | Title 26 - INTERNAL REVENUE CODE CHAPTER 76 - JUDICIAL PROCEEDINGS Subchapter B - Proceedings by Taxpayers and Third Parties Sec. 7427 - Income tax return preparers |
| Contains | section 7427 |
| Date | 1996 |
| Laws in Effect as of Date | January 6, 1997 |
| Positive Law | No |
| Disposition | standard |
| Source Credit | Added Pub. L. 94-455, title XII, §1203(b)(2)(A), Oct. 4, 1976, 90 Stat. 1690. |
| Statutes at Large Reference | 90 Stat. 1690 |
| Public Law Reference | Public Law 94-455 |
§7427. Income tax return preparers
In any proceeding involving the issue of whether or not an income 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.)
Prior ProvisionsA prior section 7427 was renumbered 7436 of this title.
Disclaimer: These codes may not be the most recent version. The United States Government Printing Office may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the US site. Please check official sources.
