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26 U.S.C. § 7427. - Tax return preparers · Congress.wiki

U.S. Code/Title 26/§ 7427

Title 26

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26 U.S.C. § 7427.Chapter 76

§ 7427

Tax return preparers

Title 26

1 min read

Subchapter: Proceedings by Taxpayers and Third Parties

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Back to Chapter 76 Previous: § 7426 Next: § 7428

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.

Release: pl-119-73not60 (2026-01-23)