# § 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—
as it deems advisable.
**(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;
**(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.
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**Source Credit**: (Aug. 16, 1954, ch. 736, 68A Stat. 927; Pub. L. 94–455, title XIX, § 1907(a)(3), Oct. 4, 1976, 90 Stat. 1835; Pub. L. 100–647, title I, § 1018(s)(1), Nov. 10, 1988, 102 Stat. 3586; Pub. L. 105–206, title IV, § 4001(a), July 22, 1998, 112 Stat. 783; Pub. L. 108–311, title III, § 321(a), Oct. 4, 2004, 118 Stat. 1182; Pub. L. 109–135, title IV, § 412(rr)(5), Dec. 21, 2005, 119 Stat. 2640; Pub. L. 115–141, div. U, title IV, § 401(b)(56), Mar. 23, 2018, 132 Stat. 1205.)
## Editorial Notes
### Amendments
2018—Subsec. (f). struck out subsec. (f) which related to joint reviews of the strategic plans and budget for the Internal Revenue Service.
2005—Subsec. (e). substituted “Government Accountability Office” for “General Accounting Office” in two places.
2004—Subsec. (f)(2). substituted “2005” for “2004”.
1998—Subsecs. (e), (f). added subsecs. (e) and (f).
1988—Subsec. (a). substituted “6103(f)” for “6103(d)”.
1976—Subsec. (d). 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
> **“(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.”
, , , provided that:
### Effective Date of 1988 Amendment
Amendment by effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, , to which such amendment relates, see , set out as a note under .
### Effective Date of 1976 Amendment
Amendment by effective on first day of first month which begins more than 90 days after , see , set out as a note under .
### Savings Provision
For provisions that nothing in amendment by be construed to affect treatment of certain transactions occurring, property acquired, or items of income, loss, deduction, or credit taken into account prior to , for purposes of determining liability for tax for periods ending after , see , set out as a note under .
### Time for Joint Review
, , , provided that the joint review required by section 8021(f)(2) of the Internal Revenue Code of 1986 () to be made before , was to be treated as timely if made before .