Title 26 — Internal Revenue CodeRelease 119-73not60

§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

Last updated Apr 5, 2026|Official source

Summary

If a person does not follow duties required by section 6018, section 6036 (for an executor), or section 6075(a), or refuses to show any records, files, papers, or property about a decedent’s estate (including property that is part of the decedent’s gross estate) when the Secretary asks to inspect them for estate-tax work, the person must pay a penalty of up to $500. The United States can collect that penalty, with court costs, by suing in a civil action in its own name.

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 5, 2026

Release point: 119-73not60