26 U.S.C. § 8022
§ 8022. Duties
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 (4)
- March 23, 2018Consolidated Appropriations Act, 2018
- October 4, 2004Public Law 108-311
- July 22, 1998IRS Restructuring and Reform Act of 1998
- August 16, 1954Internal Revenue Code of 1954 (original text)
The law as written
Current through Public Law 119-102. Amendment notes omitted.
It shall be the duty of the Joint Committee—
To investigate the operation and effects of the Federal system of internal revenue taxes;
To investigate the administration of such taxes by the Internal Revenue Service or any executive department, establishment, or agency charged with their administration; and
To make such other investigations in respect of such system of taxes as the Joint Committee may deem necessary.
To investigate measures and methods for the simplification of such taxes, particularly the income tax; and
To publish, from time to time, for public examination and analysis, proposed measures and methods for the simplification of such taxes.
To report, from time to time, to the Committee on Finance and the Committee on Ways and Means, and, in its discretion, to the Senate or House of Representatives, or both, the results of its investigations, together with such recommendations as it may deem advisable.
Subject to amounts specifically appropriated to carry out this subparagraph, to report, at least once each Congress, to the Committee on Finance and the Committee on Ways and Means on the overall state of the Federal tax system, together with recommendations with respect to possible simplification proposals and other matters relating to the administration of the Federal tax system as it may deem advisable.
For duties of the Joint Committee relating to refunds of income and estate taxes, see section 6405.