26 USC 7427: Income tax return preparers
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26 USC 7427: Income tax return preparers Text contains those laws in effect on January 4, 1995
From Title 26-INTERNAL REVENUE CODESubtitle F-Procedure and AdministrationCHAPTER 76-JUDICIAL PROCEEDINGSSubchapter B-Proceedings by Taxpayers and Third Parties
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§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 Provisions

A prior section 7427 was renumbered 7434 of this title.