26 U.S.C. § 8021
Section 8021 · Powers
Version as of July 22, 1998, with additions and removals from the November 10, 1988 version.
For powers of the Joint Committee to obtain and inspect income returns, see section 6103(f).
For powers of the Joint Committee to obtain and inspect income returns, see section 6103(f).
The Joint Committee, or any subcommittee thereof, is authorized—
The Joint Committee, or any subcommittee thereof, is authorized—
(1) To hold
(1) To hold
To hold hearings and to sit and act at such places and times;
To hold hearings and to sit and act at such places and times;
(2) To require attendance of witnesses and production of books
(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;
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
(3) To administer oaths
To administer such oaths; and
To administer such oaths; and
(4) To take testimony
(4) To take testimony
To take such testimony;
To take such testimony;
as it deems advisable.
as it deems advisable.
The Joint Committee, or any subcommittee thereof, is authorized to have such printing and binding done as it deems advisable.
The Joint Committee, or any subcommittee thereof, is authorized to have such printing and binding done as it deems advisable.
The Joint Committee, or any subcommittee thereof, is authorized to make such expenditures as it deems advisable.
The Joint Committee, or any subcommittee thereof, is authorized to make such expenditures as it deems advisable.
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.
(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.