2010 US Code
Title 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 76 - JUDICIAL PROCEEDINGS
Subchapter B - Proceedings by Taxpayers and Third Parties
Sec. 7427 - Tax return preparers
View Metadata| Publication Title | United States Code, 2006 Edition, Supplement 4, 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 Subtitle F - Procedure and Administration CHAPTER 76 - JUDICIAL PROCEEDINGS Subchapter B - Proceedings by Taxpayers and Third Parties Sec. 7427 - Tax return preparers |
| Contains | section 7427 |
| Date | 2010 |
| Laws in Effect as of Date | January 7, 2011 |
| Positive Law | No |
| Disposition | standard |
| Source Credit | 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. |
| Statutes at Large References | 90 Stat. 1690 121 Stat. 202 |
| Public Law References | Public Law 94-455, Public Law 110-28 |
§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 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 ProvisionsA prior section 7427 was renumbered 7437 of this title.
Amendments2007—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 AmendmentAmendment 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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