26 U.S. Code § 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.


(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.)
Prior Provisions

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.

26 USCDescription of ChangeSession YearPublic LawStatutes at Large


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