26 U.S.C. § 7427
Title 26
Chapter 76
Current through PL 116-220
~1 min read
Last updated: March 30, 2026
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Sections in this chapter
- § 7401
- § 7402
- § 7403
- § 7404
- § 7405
- § 7406
- § 7407
- § 7408
- § 7409
- § 7410
- § 7421
- § 7422
- § 7423
- § 7424
- § 7425
- § 7426
- § 7427
- § 7428
- § 7429
- § 7430
- § 7431
- § 7432
- § 7433
- § 7433A
- § 7434
- § 7435
- § 7436
- § 7437
- § 7441
- § 7442
- § 7443
- § 7443A
- § 7443B
- § 7444
- § 7445
- § 7446
- § 7447
- § 7448
- § 7451
- § 7452
- § 7453
- § 7454
- § 7455
- § 7456
- § 7457
- § 7458
- § 7459
- § 7460
- § 7461
- § 7462
- § 7463
- § 7464
- § 7465
- § 7466
- § 7470
- § 7470A
- § 7471
- § 7472
- § 7473
- § 7474
- § 7475
- § 7476
- § 7477
- § 7478
- § 7479
- § 7481
- § 7482
- § 7483
- § 7484
- § 7485
- § 7486
- § 7487
- § 7491
§ 7427. Tax return preparers
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.
Change History
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