26 U.S.C. § 7427
Section 7427 · Tax return preparers
Current version, with additions and removals from the October 4, 1976 version.
Current — May 25, 2007
As of October 4, 1976
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.
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.