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26 U.S.C. § 7407 — Action to enjoin tax return preparers
Federal law — U.S. Code and appendices · legal_authorities
**(a) Authority to seek injunction** A civil action in the name of the United States to enjoin any person who is a tax return preparer from further engaging in any conduct described in subsection (b) or from further acting as a tax return preparer may be commenced at the request of the Secretary. Any action under this section shall be brought in the District Court of the United States for the district in which the tax return preparer resides or has his principal place of business or in which the taxpayer with respect to whose tax return the action is brought resides. The court may exercise its jurisdiction over such action (as provided in section 7402(a)) separate and apart from any other action brought by the United States against such tax return preparer or any taxpayer.
**(b) Adjudication and decrees** In any action under subsection (a), if the court finds—
(1) that a tax return preparer has—
(A) engaged in any conduct subject to penalty under section 6694 or 6695, or subject to any criminal penalty provided by this title,
(B) misrepresented his eligibility to practice before the Internal Revenue Service, or otherwise misrepresented his experience or education as a tax return preparer,
(C) guaranteed the payment of any tax refund or the allowance of any tax credit, or
(D) engaged in any other fraudulent or deceptive conduct which substantially interferes with the proper administration of the Internal Revenue laws, and
(2) that injunctive relief is appropriate to prevent the recurrence of such conduct,
the court may enjoin such person from further engaging in such conduct. If the court finds that a tax return preparer has continually or repeatedly engaged in any conduct described in subparagraphs (A) through (D) of this subsection and that an injunction
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Source file: Laws/federal/codes/united-states-code/title-26/section-7407-action-to-enjoin-tax-return-preparers--d73e5ca172.md
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Source location: Title 26, Chapter 76, § 7407; chapter-076-judicial-proceedings.md
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**(a) Authority to seek injunction** A civil action in the name of the United States to enjoin any person who is a tax return preparer from further engaging in any conduct described in subsection (b) or from further acting as a tax return preparer may be commenced at the request of the Secretary. Any action under this section shall be brought in the District Court of the United States for the district in which the tax return preparer resides or has his principal place of business or in which the taxpayer with respect to whose tax return the action is brought resides. The court may exercise its jurisdiction over such action (as provided in section 7402(a)) separate and apart from any other action brought by the United States against such tax return preparer or any taxpayer.
**(b) Adjudication and decrees** In any action under subsection (a), if the court finds—
(1) that a tax return preparer has—
(A) engaged in any conduct subject to penalty under section 6694 or 6695, or subject to any criminal penalty provided by this title,
(B) misrepresented his eligibility to practice before the Internal Revenue Service, or otherwise misrepresented his experience or education as a tax return preparer,
(C) guaranteed the payment of any tax refund or the allowance of any tax credit, or
(D) engaged in any other fraudulent or deceptive conduct which substantially interferes with the proper administration of the Internal Revenue laws, and
(2) that injunctive relief is appropriate to prevent the recurrence of such conduct,
the court may enjoin such person from further engaging in such conduct. If the court finds that a tax return preparer has continually or repeatedly engaged in any conduct described in subparagraphs (A) through (D) of this subsection and that an injunction prohibiting such conduct would not be sufficient to prevent such person’s interference with the proper administration of this title, the court may enjoin such person from acting as a tax return preparer.
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Federal law — U.S. Code and appendices · legal_authorities
**(a)** When used in this title, where not otherwise distinctly expressed or manifestly incompatible with the intent thereof—
(1) **Person** — The term “person” shall be construed to mean an+d include an individual, a trust, estate, partnership, association, company or corporation.
(2) **Partnership and partner** — The term “partnership” includes a syndicate, group, pool, joint venture, or other unincorporated organization, through or by means of which any business, financial operation, or venture is carried on, and which is not, within the meaning of this title, a trust or estate or a corporation; and the term “partner” includes a member in such a syndicate, group, pool, joint venture, or organization.
(3) **Corporation** — The term “corporation” includes associations, joint-stock companies, and insurance companies.
(4) **Domestic** — The term “domestic” when applied to a corporation or partnership means created or organized in the United States or under the law of the United States or of any State unless, in the case of a partnership, the Secretary provides otherwise by regulations.
(5) **Foreign** — The term “foreign” when applied to a corporation or partnership means a corporation or partnership which is not domestic.
(6) **Fiduciary** — The term “fiduciary” means a guardian, trustee, executor, administrator, receiver, conservator, or any person acting in any fiduciary capacity for any person.
(7) **Stock** — The term “stock” includes shares in an association, joint-stock company, or insurance company.
(8) **Shareholder** — The term “shareholder” includes a member in an association, joint-stock company, or insurance company.
(9) **United States** — The term “United States” when used in a geographical sense includes only the States and the District of Columb
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 7701
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Federal law — U.S. Code and appendices · legal_authorities
**(a) General rule** Any person who employs a tax return preparer to prepare any return or claim for refund other than for such person at any time during a return period shall make a return setting forth the name, taxpayer identification number, and place of work of each tax return preparer employed by him at any time during such period. For purposes of this section, any individual who in acting as a tax return preparer is not the employee of another tax return preparer shall be treated as his own employer. The return required by this section shall be filed, in such manner as the Secretary may by regulations prescribe, on or before the first July 31 following the end of such return period.
**(b) Alternative reporting** In lieu of the return required by subsection (a), the Secretary may approve an alternative reporting method if he determines that the necessary information is available to him from other sources.
**(c) Return period defined** For purposes of subsection (a), the term “return period” means the 12-month period beginning on July 1 of each year.
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 6060
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Federal law — U.S. Code and appendices · legal_authorities
(1) For provisions for collecting taxes in general, see chapter 64.
(2) For venue in a civil action for the collection of any tax, see [section 1396 of Title 28](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title28-section1396&num=0&edition=prelim) of the United States Code.
(3) For venue of a proceeding for the recovery of any fine, penalty, or forfeiture, see [section 1395 of Title 28](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title28-section1395&num=0&edition=prelim) of the United States Code.
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 7410
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Federal law — U.S. Code and appendices · legal_authorities
Page 3874
TITLE 26—INTERNAL REVENUE CODE
§ 7405
(Aug. 16, 1954, ch. 736, 68A Stat. 874; Pub. L.
94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90
Stat. 1834.)
Editorial Notes
AMENDMENTS
1976—Pub. L. 94–455 struck out ‘‘or his delegate’’ after
‘‘Secretary’’.
§ 7405. Action for recovery of erroneous refunds
(a) Refunds after limitation period
Any portion of a tax imposed by this title, re-
fund of which is erroneously made, within the
meaning of section 6514, may be recovered by
civil action brought in the name of the United
States.
(b) Refunds otherwise erroneous
Any portion of a tax imposed by this title
which has been erroneously refunded (if such re-
fund would not be considered as erroneous under
section 6514) may be recovered by civil action
brought in the name of the United States.
(c) Interest
For provision relating to interest on erroneous re-
funds, see section 6602.
(d) Periods of limitation
For periods of limitations on actions under this
section, see section 6532(b).
(Aug. 16, 1954, ch. 736, 68A Stat. 874.)
§ 7406. Disposition of judgments and moneys re-
covered
All judgments and moneys recovered or re-
ceived for taxes, costs, forfeitures, and penalties
shall be paid to the Secretary as collections of
internal revenue taxes.
(Aug. 16, 1954, ch. 736, 68A Stat. 875; Pub. L.
94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90
Stat. 1834.)
Editorial Notes
AMENDMENTS
1976—Pub. L. 94–455 struck out ‘‘or his delegate’’ after
‘‘Secretary’’.
§ 7407. Action to enjoin tax return preparers
(a) Authority to seek injunction
A civil action in the name of the United
States to enjoin any person who is a tax return
preparer from further engaging in any conduct
described in subsection (b) or from further act-
ing as a tax return prep
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 7407
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