121 STAT. 202
PUBLIC LAW 110–28—MAY 25, 2007 (I) by striking ‘‘INCOME TAX RETURN PREPARER’’ in the heading and inserting ‘‘TAX RETURN PREPARER’’, (II) by striking ‘‘an income tax return preparer’’ each place it appears and inserting ‘‘a tax return preparer’’, (III) in subsection (c)(2), by striking ‘‘the income tax return preparer’’ and inserting ‘‘the tax return preparer’’, (IV) in subsection (e), by striking ‘‘subtitle A’’ and inserting ‘‘this title’’, and (V) in subsection (f), by striking ‘‘income tax return preparer’’ and inserting ‘‘tax return preparer’’. (ii) The item relating to section 6694 in the table of sections for part I of subchapter B of chapter 68 is amended by striking ‘‘income tax return preparer’’ and inserting ‘‘tax return preparer’’. (G)(i) Section 6695 is amended— (I) by striking ‘‘INCOME’’ in the heading, and (II) by striking ‘‘an income tax return preparer’’ each place it appears and inserting ‘‘a tax return preparer’’. (ii) Section 6695(f) is amended— (I) by striking ‘‘subtitle A’’ and inserting ‘‘this title’’, and (II) by striking ‘‘the income tax return preparer’’ and inserting ‘‘the tax return preparer’’. (iii) The item relating to section 6695 in the table of sections for part I of subchapter B of chapter 68 is amended by striking ‘‘income’’. (H) Section 6696(e) is amended by striking ‘‘subtitle A’’ each place it appears and inserting ‘‘this title’’. (I)(i) Section 7407 is amended— (I) by striking ‘‘INCOME TAX RETURN PREPARERS’’ in the heading and inserting ‘‘TAX RETURN PREPARERS’’, (II) by striking ‘‘an income tax return preparer’’ each place it appears and inserting ‘‘a tax return preparer’’, (III) by striking ‘‘income tax preparer’’ both places it appears in subsection (a) and inserting ‘‘tax return preparer’’, and (IV) by striking ‘‘income tax return’’ in subsection (a) and inserting ‘‘tax return’’. (ii) The item relating to section 7407 in the table of sections for subchapter A of chapter 76 is amended by striking ‘‘income tax return preparers’’ and inserting ‘‘tax return preparers’’. (J)(i) Section 7427 is amended— (I) by striking ‘‘INCOME TAX RETURN PREPARERS’’ in the heading and inserting ‘‘TAX RETURN PREPARERS’’, and (II) by striking ‘‘an income tax return preparer’’ and inserting ‘‘a tax return preparer’’. (ii) The item relating to section 7427 in the table of sections for subchapter B of chapter 76 is amended to read as follows:
26 USC 6695.
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‘‘Sec. 7427. Tax return preparers.’’.
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