---
kind: "section"
citation: "26 U.S.C. § 7269"
title: "26"
title_heading: "Internal Revenue Code"
number: "7269"
heading: "Failure to produce records"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/7269"
units:
  - "Subtitle F — Procedure and Administration"
  - "Chapter 75 — Crimes, Other Offenses, and Forfeitures"
  - "Subchapter B — Other Offenses"
---

# §7269. Failure to produce records


Whoever fails to comply with any duty imposed upon him by section [6018](/usc/26/6018.md), [6036](/usc/26/6036.md) (in the case of an executor), or 6075(a), or, having in his possession or [control](/usc/26/7701.md?p=a-51-G) 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](/usc/26/7701.md?p=a-51-G) any property comprised in the gross estate of the decedent, fails to exhibit the same upon request to the [Secretary](/usc/26/7701.md?p=a-11-B) who desires to examine the same in the performance of his duties under [chapter 11](/usc/26/chstB/ch11.md) (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](/usc/26/7701.md?p=a-9).


## 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.)

## Notes

### Editorial Notes

### Amendments

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