Title 26 — Internal Revenue CodeRelease 119-73
§6333 Production of Books
Title 26 › Subtitle Subtitle F— Procedure and Administration › Chapter 64— COLLECTION › Subchapter D— Seizure of Property for Collection of Taxes › Part II— LEVY › § 6333
Summary
When the IRS seizes property, or is about to, anyone holding books or records with information about that property must show those records to the IRS on demand.
Full Legal Text
Title 26, §6333
Internal Revenue Code — Source: USLM XML via OLRC
If a levy has been made or is about to be made on any property, or right to property, any person having custody or control of any books or records, containing evidence or statements relating to the property or right to property subject to levy, shall, upon demand of the Secretary, exhibit such books or records to the Secretary.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Amendments
1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.
Reference
Citations & Metadata
Citation
26 U.S.C. § 6333
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73