US Code

Public Law 119-73 (01/23/2026)

26 U.S.C. § 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 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.

Pub. L. 94–455, title XII, § 1203(g)90 Stat. 1693Pub. L. 101–239, title VII, § 7738(a)103 Stat. 2404Pub. L. 110–28, title VIII, § 8246(a)(2)(I)(i)121 Stat. 202(Added , , ; amended , (b), , ; , , .)

Editorial Notes

Prior Provisions

section 7410 of this titleA prior section 7407 was renumbered .

Amendments

Pub. L. 110–28, § 8246(a)(2)(I)(i)(I)2007—, substituted “tax return preparers” for “income tax return preparers” in section catchline.

Pub. L. 110–28, § 8246(a)(2)(I)(i)(II)Subsec. (a). –(IV), substituted “tax return” for “income tax return” after “with respect to whose”, “tax return preparer” for “income tax preparer” after “district in which the” and after “against such”, and “a tax return preparer” for “an income tax return preparer” in two places.

Pub. L. 110–28, § 8246(a)(2)(I)(i)(II)Subsec. (b). , substituted “a tax return preparer” for “an income tax return preparer” in introductory provisions and subpar. (B) of par. (1) and in two places in concluding provisions.

Pub. L. 101–239, § 7738(b)1989—Subsec. (a). , substituted “A civil” for “Except as provided in subsection (c), a civil”.

Pub. L. 101–239, § 7738(a)Subsec. (c). , struck out subsec. (c) relating to bonds to stay injunctions.

Statutory Notes and Related Subsidiaries

Effective Date of 2007 Amendment

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

Effective Date of 1989 Amendment

Pub. L. 101–239, title VII, § 7738(c)103 Stat. 2404

“The amendments made by this section [amending this section] shall apply to actions commenced after .”
, , , provided that:

Effective Date

section 1203(j) of Pub. L. 94–455section 7701 of this titleSection applicable to documents prepared after , see , set out as an Effective Date of 1976 Amendment note under .