26 USC 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
Terms Used In 26 USC 8021
- Joint committee: Committees including membership from both houses of teh legislature. Joint committees are usually established with narrow jurisdictions and normally lack authority to report legislation.
- Subpoena: A command to a witness to appear and give testimony.
- Testimony: Evidence presented orally by witnesses during trials or before grand juries.
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.