Title 26, Internal Revenue CodeRelease 119-73
§7269 Failure to Produce Records
Title 26 › Subtitle Subtitle F— Procedure and Administration › Chapter 75— CRIMES, OTHER OFFENSES, AND FORFEITURES › Subchapter B— Other Offenses › § 7269
Summary
A penalty of up to $500 applies to anyone who fails to meet certain estate tax filing duties, or who holds records, papers, or property connected to a deceased person's estate and refuses to show them to the IRS on request during an estate tax examination. The government collects the penalty, with court costs, through a civil lawsuit.
Full Legal Text
Title 26, §7269
Internal Revenue Code, Source: USLM XML via OLRC
Whoever fails to comply with any duty imposed upon him by section 6018, 6036 (in the case of an executor), or 6075(a), or, having in his possession or control any record, file, or paper, containing or supposed to contain any information concerning the estate of the decedent, or, having in his possession or control any property comprised in the gross estate of the decedent, fails to exhibit the same upon request to the Secretary who desires to examine the same in the performance of his duties under chapter 11 (relating to estate taxes), shall be liable to a penalty of not exceeding $500, to be recovered, with costs of suit, in a civil action in the name of the United States.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Amendments
1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary”.
Reference
Citations & Metadata
Citation
26 U.S.C. § 7269
Title 26, Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73