
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC7269]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
           CHAPTER 75--CRIMES, OTHER OFFENSES, AND FORFEITURES
 
                      Subchapter B--Other Offenses
 
Sec. 7269. Failure to produce records

    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.

(Aug. 16, 1954, ch. 736, 68A Stat. 865; Pub. L. 94-455, title XIX, 
Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)


                               Amendments

    1976--Pub. L. 94-455 struck out ``or his delegate'' after 
``Secretary''.
