[Code of Federal Regulations]
[Title 26, Volume 18]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR301.7269-1]

[Page 491]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 301_PROCEDURE AND ADMINISTRATION--Table of Contents
 
                             Other Offenses
 
Sec. 301.7269-1  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 of any 
officer or employee of the Internal Revenue Service who desires to 
examine the same in the performance of his duties under chapter 11 of 
the Code (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.