# 26 U.S.C. § 8021: Powers

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s8021>. Cite pinpoints as 26 U.S.C. § 8021(a)(1).

## § 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).

## § 8021(b) Relating to hearings and sessions

The Joint Committee, or any subcommittee thereof, is authorized—

**§ 8021(b)(1) To hold.** To hold hearings and to sit and act at such places and times;

**§ 8021(b)(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;

**§ 8021(b)(3) To administer oaths.** To administer such oaths; and

**§ 8021(b)(4) To take testimony.** To take such testimony;

as it deems advisable.

## § 8021(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.

## § 8021(d) To make expenditures

The Joint Committee, or any subcommittee thereof, is authorized to make such expenditures as it deems advisable.

## § 8021(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.

## Connections

Cites: § 6103 Confidentiality and disclosure of returns and return information

Cited by: none

Derived from: 1939 § 5010-5012

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 927
- 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1835
- 1988-11-10: [Pub. L. 100-647](/26/act/100-647.md), 102 Stat. 3586
- 1998-07-22: [Pub. L. 105-206](/26/act/105-206.md), 112 Stat. 783
- 2004-10-04: [Pub. L. 108-311](/26/act/108-311.md), 118 Stat. 1182
- 2005-12-21: [Pub. L. 109-135](/26/act/109-135.md), 119 Stat. 2640
- 2018-03-23: [Pub. L. 115-141](/26/act/115-141.md), 132 Stat. 1205