26 U.S.C. § 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.
Notes of Decisions
Cited in 1
case, 1995–1995 · leading case: Skye Bassett v. Commissioner of Internal Revenue
Skye Bassett v. Commissioner of Internal Revenue (1995)
“, 26 U.S.C. § 7269 (1988) (imposing a $500 penalty on an executor for, inter alia, failure to timely file estate tax return as required by § 6075(a)).”
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