§ 7427. Tax return preparers

158 words·~1 min read·/usc/title-26/section-7427

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

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.)

Connections1 cite this · traces to 1

Cited by 1 section

statutes-at-large

Public Law 94–455
To reform the tax laws of the United States

Traces to 1 document

U.S. Code

Information returns of tax return preparers
§ 6060

6 references not yet in our index

Pub. L. 94–455, title XII, § 1203(b)(2)(A)
90 Stat. 1690
Pub. L. 110–28, title VIII, § 8246(a)(2)(J)(i)
121 Stat. 202
Pub. L. 110–28
section 8246(c) of Pub. L. 110–28

Citation graph

cites case law

§ 7427

Tax return preparers

Stat.×1

U.S.C.§ 6060

Pub. L.Pub. L. 94–455, title XII, § 1203(b)(2)(A)

Stat.90 Stat. 1690

Pub. L.Pub. L. 110–28, title VIII, § 8246(a)(2)(J)(i)

Stat.121 Stat. 202

Pub. L.Pub. L. 110–28

Cites 7 · showing 6Cited by 1 across 1 source