# 26 U.S.C. § 7427: Tax return preparers

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s7427>. Cite pinpoints as 26 U.S.C. § 7427(a)(1).

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.

## Connections

Cites: § 6694 Understatement of taxpayer’s liability by tax return preparer

Cited by: none

## Prior provisions

- A prior section 7427 was renumbered 7437 of this title.

## Amendments

- 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1690
- 2007-05-25: [Pub. L. 110-28](/26/act/110-28.md), 121 Stat. 202