Internal Revenue Code · 26 U.S.C.
§ 7427. Tax return preparers
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 7427
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Added
- October 4, 1976 by Pub. L. 94–455
- Last amended
- May 25, 2007 by Pub. L. 110–28
- Amendments
- 1 dated changes in the source credit
- Length
- 76 words · about 1 min to read
- Cross-references
- cites 1; cited by 0 Code sections and 0 other regulations
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.)
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
This section cites 1 other section
Amendment history
From the source credit and the official notes, newest first.
- Amended by Pub. L. 110–28
- Added by Pub. L. 94–455
Where it sits in the Code
- Subtitle F Procedure and Administration
- Chapter 76 JUDICIAL PROCEEDINGS
- Subchapter B Proceedings by Taxpayers and Third Parties
Nearby sections
- § 7423 Repayments to officers or employees
- § 7424 Intervention
- § 7425 Discharge of liens
- § 7426 Civil actions by persons other than taxpayers
- § 7427 Tax return preparers
- § 7428 Declaratory judgments relating to status and classification of organizations under section 501(c)(3), etc.
- § 7429 Review of jeopardy levy or assessment procedures
- § 7430 Awarding of costs and certain fees
- § 7431 Civil damages for unauthorized inspection or disclosure of returns and return information
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Editorial Notes
Prior Provisions
A prior section 7427 was renumbered 7437 of this title.
Amendments
2007—Pub. L. 110–28 substituted “Tax return preparers” for “Income tax return preparers” in section catchline and “a tax return preparer” for “an income tax return preparer” in text.
Statutory Notes and Related Subsidiaries
Effective Date of 2007 Amendment
Amendment by Pub. L. 110–28 applicable to returns prepared after May 25, 2007, see section 8246(c) of Pub. L. 110–28, set out as a note under section 6060 of this title.