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Title 26 — Internal Revenue CodeRelease 119-73

§8021 Powers

Title 26 › Subtitle Subtitle G— - The Joint Committee on Taxation › Chapter CHAPTER 92— - POWERS AND DUTIES OF THE JOINT COMMITTEE › § 8021

Last updated Apr 6, 2026|Official source

Summary

Gives the Joint Committee and its subcommittees the power to obtain and inspect income tax returns under section 6103(f). They can hold hearings anywhere, require witnesses and documents by subpoena signed by the chairman or vice chairman, give oaths, take testimony, order printing and binding, and spend money they think is necessary. The Joint Committee must review every request—except those from a committee or subcommittee chairman or ranking member—for the Government Accountability Office (GAO) to investigate the IRS. It should approve requests when appropriate to avoid overlapping investigations, make sure the GAO can handle the work, and keep investigations focused on key tax administration issues.

Full Legal Text

Title 26, §8021

Internal Revenue Code — Source: USLM XML via OLRC

(a)For powers of the Joint Committee to obtain and inspect income returns, see section 6103(f).
(b)The Joint Committee, or any subcommittee thereof, is authorized—
(1)To hold hearings and to sit and act at such places and times;
(2)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 such oaths; and
(4)To take such testimony;
(c)The Joint Committee, or any subcommittee thereof, is authorized to have such printing and binding done as it deems advisable.
(d)The Joint Committee, or any subcommittee thereof, is authorized to make such expenditures as it deems advisable.
(e)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.

Legislative History

Notes & Related Subsidiaries

Editorial Notes

Amendments

2018—Subsec. (f). Pub. L. 115–141 struck out subsec. (f) which related to joint reviews of the strategic plans and budget for the Internal Revenue Service. 2005—Subsec. (e). Pub. L. 109–135 substituted “Government Accountability Office” for “General Accounting Office” in two places. 2004—Subsec. (f)(2). Pub. L. 108–311 substituted “2005” for “2004”. 1998—Subsecs. (e), (f). Pub. L. 105–206 added subsecs. (e) and (f). 1988—Subsec. (a). Pub. L. 100–647 substituted “6103(f)” for “6103(d)”. 1976—Subsec. (d). Pub. L. 94–455 struck out par. (2) relating to limitation on cost of stenographic services in reporting hearings.

Statutory Notes and Related Subsidiaries

Effective Date

of 1998 Amendment Pub. L. 105–206, title IV, § 4001(b),
July 22, 1998, 112 Stat. 784, provided that: “(1) Subsection (e) of section 8021 of the Internal Revenue Code of 1986, as added by subsection (a) of this section [amending this section], shall apply to requests made after the date of the enactment of this Act [
July 22, 1998]. “(2) Subsection (f) of such section shall take effect on the date of the enactment of this Act.”

Effective Date

of 1988 AmendmentAmendment by Pub. L. 100–647 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99–514, to which such amendment relates, see section 1019(a) of Pub. L. 100–647, set out as a note under section 1 of this title.

Effective Date

of 1976 AmendmentAmendment by Pub. L. 94–455 effective on first day of first month which begins more than 90 days after Oct. 4, 1976, see section 1907(c) of Pub. L. 94–455, set out as a note under section 8001 of this title.

Savings Provision

For provisions that nothing in amendment by Pub. L. 115–141 be construed to affect treatment of certain transactions occurring, property acquired, or items of income, loss, deduction, or credit taken into account prior to Mar. 23, 2018, for purposes of determining liability for tax for periods ending after Mar. 23, 2018, see section 401(e) of Pub. L. 115–141, set out as a note under section 23 of this title. Time for Joint Review Pub. L. 108–311, title III, § 321(c), Oct. 4, 2004, 118 Stat. 1182, provided that the joint review required by section 8021(f)(2) of the Internal Revenue Code of 1986 (26 U.S.C. 8021(f)(2)) to be made before
June 1, 2004, was to be treated as timely if made before
June 1, 2005.

Reference

Citations & Metadata

Citation

26 U.S.C. § 8021

Title 26 — Internal Revenue Code

Last Updated

Apr 6, 2026

Release point: 119-73