---
kind: "section"
citation: "26 U.S.C. § 6333"
title: "26"
title_heading: "Internal Revenue Code"
number: "6333"
heading: "Production of books"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/6333"
units:
  - "Subtitle F — Procedure and Administration"
  - "Chapter 64 — Collection"
  - "Subchapter D — Seizure of Property for Collection of Taxes"
  - "Part II — Levy"
---

# §6333. Production of books


If a [levy](/usc/26/7701.md?p=a-21) has been made or is about to be made on any property, or right to property, any [person](/usc/26/7701.md?p=a-1) having custody or [control](/usc/26/7701.md?p=a-51-G) of any books or records, containing evidence or statements relating to the property or right to property subject to [levy](/usc/26/7701.md?p=a-21), shall, upon demand of the [Secretary](/usc/26/7701.md?p=a-11-B), exhibit such books or records to the [Secretary](/usc/26/7701.md?p=a-11-B).


## Source credit

(Aug. 16, 1954, ch. 736, 68A Stat. 784; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

## Notes

### Editorial Notes

### Amendments

1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.