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.
A prior section
7427 was renumbered 7437 of this title.
2007—Pub. L. 110–28substituted “Tax return preparers” for “Income tax return preparers” in section catchline and “a tax return preparer” for “an income tax return preparer” in text.
Effective Date of 2007 Amendment
Amendment by Pub. L. 110–28applicable to returns prepared after May 25, 2007, see section 8246(c) ofPub. L. 110–28, set out as a note under section
6060 of this title.
The table below lists the classification updates, since Jan. 3, 2012, for this section. Updates to a broader range of sections may be found at the update page for containing chapter, title, etc.
The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013
An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.
Description of Change
Statutes at Large
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