26 U.S.C. § 8021
§ 8021. Powers
No plain-English explainer yet. Below is the official text. Explainers are being added section by section.
History
Part of the code since 1954. Last changed March 23, 2018 by the Consolidated Appropriations Act, 2018.
Every change, newest first (7)
- March 23, 2018Consolidated Appropriations Act, 2018
- December 21, 2005Gulf Opportunity Zone Act of 2005
- October 4, 2004Public Law 108-311
- July 22, 1998IRS Restructuring and Reform Act of 1998
- November 10, 1988Technical and Miscellaneous Revenue Act of 1988
- October 4, 1976Tax Reform Act of 1976
- August 16, 1954Internal Revenue Code of 1954 (original text)
The law as written
Current through Public Law 119-102. Amendment notes omitted.
Structure
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—
To hold hearings and to sit and act at such places and times;
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 administer such oaths; and
To take such testimony;
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 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.