26 U.S.C. § 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.
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Nearby sections (25 sections)
- 7405 · Action for recovery of erroneous refunds
- 7406 · Disposition of judgments and moneys recovered
- 7407 · Action to enjoin tax return preparers
- 7408 · Actions to enjoin specified conduct related to tax shelters and…
- 7409 · Action to enjoin flagrant political expenditures of section…
- 7410 · Cross references
- 7421 · Prohibition of suits to restrain assessment or collection
- 7422 · Civil actions for refund
- 7423 · Repayments to officers or employees
- 7424 · Intervention
- 7425 · Discharge of liens
- 7426 · Civil actions by persons other than taxpayers
- 7427 · Tax return preparers
- 7428 · Declaratory judgments relating to status and classification of…
- 7429 · Review of jeopardy levy or assessment procedures
- 7430 · Awarding of costs and certain fees
- 7431 · Civil damages for unauthorized inspection or disclosure of…
- 7432 · Civil damages for failure to release lien
- 7433 · Civil damages for certain unauthorized collection actions
- 7433A · Civil damages for certain unauthorized collection actions by…
- 7434 · Civil damages for fraudulent filing of information returns
- 7435 · Civil damages for unauthorized enticement of information…
- 7436 · Proceedings for determination of employment status
- 7437 · Cross references
- 7441 · Status