§8021 — Powers

1 cases·1 cited

Statute Text — 26 U.S.C. §8021

(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 Government Accountability Office, and approve such requests when appropriate, with a view towards eliminating overlapping investigations, ensuring that the Government Accountability Office has the capacity to handle the investigation, and ensuring that investigations focus on areas of primary importance to tax administration.

1 Citing Cases

Lawrence G. Graev & Lorna Graev, Petitioners · 2016

at 784, which amended Code section 8021 with the following effective dates: (b) Effective Dates.-- (1) Subsection (e) ofsection 8021 ofthe Internal Revenue Code of 1986, as added by subsection (a) ofthis section, shall apply to requests made after the date ofthe enactment ofthis Act.