26 USC § 6333 - Production of books

---
identifier: "/us/usc/t26/s6333"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 6333 - Production of books"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "6333"
section_name: "Production of books"
chapter_number: 64
chapter_name: "COLLECTION"
subchapter_number: "D"
subchapter_name: "Seizure of Property for Collection of Taxes"
part_number: "II"
part_name: "LEVY"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
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.)"
---


# § 6333. Production of books

If a levy has been made or is about to be made on any property, or right to property, any person having custody or control of any books or records, containing evidence or statements relating to the property or right to property subject to levy, shall, upon demand of the Secretary, exhibit such books or records to the Secretary.

---

**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.)

## Editorial Notes

### Amendments

1976— struck out “or his delegate” after “Secretary” wherever appearing.