2012 US Code
Title 26 - Internal Revenue Code
Subtitle F - Procedure and Administration (§§ 6001 - 7874)
Chapter 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES (§§ 7201 - 7344)
Subchapter B - Other Offenses (§§ 7261 - 7275)
Section 7269 - Failure to produce records
|Publication Title||United States Code, 2012 Edition, Title 26 - INTERNAL REVENUE CODE|
|Category||Bills and Statutes|
|Collection||United States Code|
|SuDoc Class Number||Y 1.2/5:|
|Contained Within||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
|Laws in Effect as of Date||January 15, 2013|
|Source Credit||Aug. 16, 1954, ch. 736, 68A Stat. 865; Pub. L. 94-455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.|
|Statutes at Large Reference||90 Stat. 1834|
|Public Law References||Public Law 94-455|
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, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)Amendments
1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary”.
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