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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 plain englishAI-generated · not legal advice

A translation hasn’t been published for this section yet. The official text below is complete and authoritative.

the actual law source: uscode.house.gov ↗public domain

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.)

history & why it existsrecord from the source credit
  • 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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