26 U.S.C. § 7427 — Tax return preparers
submitted 50 years ago by Pub. L. 94-455 to r/title-26-INTERNAL-REVENUE-CODE · 46 words · no verdicts yet
In a proceeding about whether a tax return preparer willfully tried to understate tax liability, the Secretary bears the burden of proving that issue.
When a proceeding concerns whether a tax return preparer* willfully attempted in any way to understate tax liability under section 6694(b), the Secretary* has the burden of proof on that issue.
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*.
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.)
- 1976Enacted · Pub. L. 94-455 · 90 Stat. 1690
- 2007Amended · Pub. L. 110-28 · 121 Stat. 202
A history note hasn’t been published yet. The record shows enactment by Pub. L. 94-455 on 1976-10-04.
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