§ 8021. — Powers.
[Laws in effect as of January 7, 2003]
[Document not affected by Public Laws enacted between
January 7, 2003 and December 19, 2003]
[CITE: 26USC8021]
TITLE 26--INTERNAL REVENUE CODE
Subtitle G--The Joint Committee on Taxation
CHAPTER 92--POWERS AND DUTIES OF THE JOINT COMMITTEE
Sec. 8021. Powers
(a) To obtain data and inspect income returns
For powers of the Joint Committee to obtain and inspect
income returns, see section 6103(f).
(b) Relating to hearings and sessions
The Joint Committee, or any subcommittee thereof, is authorized--
(1) To hold
To hold hearings and to sit and act at such places and times;
(2) To require attendance of witnesses and production of
books
To require by subpoena (to be issued under the signature of the
chairman or vice chairman) or otherwise the attendance of such
witnesses and the production of such books, papers, and documents;
(3) To administer oaths
To administer such oaths; and
(4) To take testimony
To take such testimony;
as it deems advisable.
(c) To procure printing and binding
The Joint Committee, or any subcommittee thereof, is authorized to
have such printing and binding done as it deems advisable.
(d) To make expenditures
The Joint Committee, or any subcommittee thereof, is authorized to
make such expenditures as it deems advisable.
(e) Investigations
The Joint Committee shall review all requests (other than requests
by the chairman or ranking member of a committee or subcommittee) for
investigations of the Internal Revenue Service by the General Accounting
Office, and approve such requests when appropriate, with a view towards
eliminating overlapping investigations, ensuring that the General
Accounting Office has the capacity to handle the investigation, and
ensuring that investigations focus on areas of primary importance to tax
administration.
(f) Relating to joint reviews
(1) In general
The Chief of Staff, and the staff of the Joint Committee, shall
provide such assistance as is required for joint reviews described
in paragraph (2).
(2) Joint reviews
Before June 1 of each calendar year after 1998 and before 2004,
there shall be a joint review of the strategic plans and budget for
the Internal Revenue Service and such other matters as the Chairman
of the Joint Committee deems appropriate. Such joint review shall be
held at the call of the Chairman of the Joint Committee and shall
include two members of the majority and one member of the minority
from each of the Committees on Finance, Appropriations, and
Governmental Affairs of the Senate, and the Committees on Ways and
Means, Appropriations, and Government Reform and Oversight of the
House of Representatives.
(Aug. 16, 1954, ch. 736, 68A Stat. 927; Pub. L. 94-455, title XIX,
Sec. 1907(a)(3), Oct. 4, 1976, 90 Stat. 1835; Pub. L. 100-647, title I,
Sec. 1018(s)(1), Nov. 10, 1988, 102 Stat. 3586; Pub. L. 105-206, title
IV, Sec. 4001(a), July 22, 1998, 112 Stat. 783.)
Amendments
1998--Subsecs. (e), (f). Pub. L. 105-206 added subsecs. (e) and (f).
1988--Subsec. (a). Pub. L. 100-647 substituted ``6103(f)'' for
``6103(d)''.
1976--Subsec. (d). Pub. L. 94-455 struck out par. (2) relating to
limitation on cost of stenographic services in reporting hearings.
Change of Name
Committee on Government Reform and Oversight of House of
Representatives changed to Committee on Government Reform of House of
Representatives by House Resolution No. 5, One Hundred Sixth Congress,
Jan. 6, 1999.
Effective Date of 1998 Amendment
Pub. L. 105-206, title IV, Sec. 4001(b), July 22, 1998, 112 Stat.
784, provided that:
``(1) Subsection (e) of section 8021 of the Internal Revenue Code of
1986, as added by subsection (a) of this section [amending this
section], shall apply to requests made after the date of the enactment
of this Act [July 22, 1998].
``(2) Subsection (f) of such section shall take effect on the date
of the enactment of this Act.''
Effective Date of 1988 Amendment
Amendment by Pub. L. 100-647 effective, except as otherwise
provided, as if included in the provision of the Tax Reform Act of 1986,
Pub. L. 99-514, to which such amendment relates, see section 1019(a) of
Pub. L. 100-647, set out as a note under section 1 of this title.
Effective Date of 1976 Amendment
Amendment by Pub. L. 94-455 effective on first day of first month
which begins more than 90 days after Oct. 4, 1976, see section 1907(c)
of Pub. L. 94-455, set out as a note under section 8001 of this title.
