Internal Revenue Code:Sec. 8021. Powers

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Location in Internal Revenue Code

     TITLE 26 - INTERNAL REVENUE CODE
      Subtitle G - The Joint Committee on Taxation
       CHAPTER 92 - POWERS AND DUTIES OF THE JOINT COMMITTEE
     

Statute

    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 Accountability 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 2005,
      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.
 

Sources

    (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.)
 

Miscellaneous

                                 AMENDMENTS

    2004 - Pub.L. 108-311 Sec. 321(a).  Paragraph (2) of section 8021(f)
   (relating to joint reviews) is amended by striking ``2004'' and
   inserting ``2005''.
    <<NOTE:>> Time for Joint Review.--  The joint review required by
    section 8021(f)(2) of the Internal Revenue Code of 1986 to be made
    before June 1, 2004, shall be treated as timely if made before June 1, 2005.

      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

                               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.
 

Miscellaneous

                      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.