26 U.S.C. § 7269 : US Code - Section 7269: Failure to produce records

Search 26 U.S.C. § 7269 : US Code - Section 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.