{"identifier":"/us/usc/t26/s7427","title":26,"num":"\u00a7\u202f7427.","heading":"Tax return preparers","text":"\u00a7\u202f7427.\nTax return preparers\nIn 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.","url":"https://projectusc.org/usc/t26/s7427.html","content":[{"t":"sec","id":"/us/usc/t26/s7427","children":[{"t":"num","text":"\u00a7\u202f7427."},{"t":"heading","text":"Tax return preparers"},{"t":"content","text":"\n","children":[{"t":"p","text":"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.","tail":"\n"}]},{"t":"text","text":"\n"},{"t":"text","text":"\n"}]}]}