FEDERAL · 26 U.S.C. · Chapter Subchapter B—Other Offenses
Failure to produce records
26 U.S.C. § 7269
Title26 — Internal Revenue Code
ChapterSubchapter B—Other Offenses
This text of 26 U.S.C. § 7269 (Failure to produce records) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 U.S.C. § 7269.
Text
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.
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Related
Skye Bassett v. Commissioner of Internal Revenue
67 F.3d 29 (Second Circuit, 1995)
Source Credit
History
(Aug. 16, 1954, ch. 736, 68A Stat. 865; Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
Editorial Notes
Editorial Notes
Amendments
1976—Pub. L. 94–455 struck out "or his delegate" after "Secretary".
Amendments
1976—Pub. L. 94–455 struck out "or his delegate" after "Secretary".
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Bluebook (online)
26 U.S.C. § 7269, Counsel Stack Legal Research, https://law.counselstack.com/usc/26/7269.