Sec. 7427. TAX RETURN PREPARERS

Caution: Code Sec. 7427, below, was amended by P.L. 110-28 to remove the word "income" before "tax return preparer" each place it appears, applicable to returns prepared after May 25, 2007.

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 of such issue shall be upon the Secretary.

.01 Added by P.L. 94-455. Amended by P.L. 110-28. For details, see the Code Volumes.