PRIA Logo™
Title 26, Internal Revenue CodeRelease 119-110

§8021 Powers

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

Last updated Sep 22, 2026|Official source

Summary

The Joint Committee can hold hearings anywhere and at any time. It can require witnesses and papers by subpoena signed by the chairman or vice chairman, or by other means. It can give oaths, take testimony, arrange printing and binding, and spend money it thinks necessary. Powers to obtain and inspect income tax returns are under section 6103(f). The Joint Committee must review all requests for the Government Accountability Office to investigate the Internal Revenue Service, except requests made by the chairman or ranking member of a committee or subcommittee. It should approve requests when appropriate to avoid overlapping probes, make sure the GAO has the capacity, and keep investigations focused on key tax administration issues.

Full Legal Text

Title 26, §8021

Internal Revenue Code, Source: USLM XML via OLRC

(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
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.

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

Sep 22, 2026

Release point: 119-110