---
kind: "section"
citation: "26 U.S.C. § 7427"
title: "26"
title_heading: "Internal Revenue Code"
number: "7427"
heading: "Tax return preparers"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/7427"
units:
  - "Subtitle F — Procedure and Administration"
  - "Chapter 76 — Judicial Proceedings"
  - "Subchapter B — Proceedings by Taxpayers and Third Parties"
---

# §7427. Tax return preparers


In any proceeding involving the issue of whether or not a [tax return preparer](/usc/26/7701.md?p=a-36-A) has willfully attempted in any manner to understate the liability for tax (within the meaning of [section 6694(b)](/usc/26/6694.md?p=b)), the burden of proof in respect to such issue shall be upon the [Secretary](/usc/26/7701.md?p=a-11-B).


## Source credit

(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.)

## Notes

### Editorial Notes

### Prior Provisions

A prior section 7427 was renumbered 7437 of this title.

### Amendments

2007—Pub. L. 110–28 substituted “Tax return preparers” for “Income tax return preparers” in section catchline and “a tax return preparer” for “an income tax return preparer” in text.

### Statutory Notes and Related Subsidiaries

### Effective Date of 2007 Amendment

Amendment by Pub. L. 110–28 applicable to returns prepared after May 25, 2007, see section 8246(c) of Pub. L. 110–28, set out as a note under section 6060 of this title.