yourstate.us
Home / United States / 26 U.S.C.
26 U.S.C. § 7427

Tax return preparers

United States · Title 26 — INTERNAL REVENUE CODE · Status: effective

Taxation
Get this as JSONEmbed this
Cite this
Citation
26 U.S.C. § 7427, Tax return preparers, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/464443
Permanent ID
ys:prov:464443@1
SHA-256
ee62a41fa0268f55f211cd62bba5ec6c94af20491b4992d05d67245cd6f2827f

The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.

Full text

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.

Legislative history

The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone.

  • Enacted byPub. L. 94-455(H.R. 10612)1976-10-04
    Tax Reform Act of 1976
    House: no recorded tallySenate: no recorded tally
  • Amended byPub. L. 110-28(H.R. 2206)2007-05-25
    U.S. Troop Readiness, Veterans' Care, Katrina Recovery, and Iraq Accountability Appropriations Act, 2007
    House: 348–73Senate: no recorded tally