26 U.S.C. § 8021: Powers

For powers of the Joint Committee to obtain and inspect income returns, see section 6103(f). To hold hearings and to sit and act at such places and times; 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; To administer such oaths; and To take such testimony; The Joint Committee, or any subcommittee thereof, is authorized to have such printing and binding done as it deems advisable. The Joint Committee, or any subcommittee thereof, is authorized to make such expenditures as it deems advisable. 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. 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 ]. Subsection (f) of such section shall take effect on the date of the enactment of this Act.”