26 USC 7427 – Tax return preparers
Current as of: 2024 | Check for updates
|
Other versions
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.
Terms Used In 26 USC 7427
- Secretary: means the Secretary of the Treasury or his delegate. See 26 USC 7701
- tax return preparer: means any person who prepares for compensation, or who employs one or more persons to prepare for compensation, any return of tax imposed by this title or any claim for refund of tax imposed by this title. See 26 USC 7701