
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC7427]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
                    CHAPTER 76--JUDICIAL PROCEEDINGS
 
        Subchapter B--Proceedings by Taxpayers and Third Parties
 
Sec. 7427. Income tax return preparers

    In any proceeding involving the issue of whether or not an income 
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, Sec. 1203(b)(2)(A), Oct. 4, 1976, 90 
Stat. 1690.)


                            Prior Provisions

    A prior section 7427 was renumbered 7437 of this title.
