
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC8023]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
               Subtitle G--The Joint Committee on Taxation
 
          CHAPTER 92--POWERS AND DUTIES OF THE JOINT COMMITTEE
 
Sec. 8023. Additional powers to obtain data


(a) Securing of data

    The Joint Committee or the Chief of Staff of the Joint Committee, 
upon approval of the Chairman or Vice Chairman, is authorized to secure 
directly from the Internal Revenue Service, or the office of the Chief 
Counsel for the Internal Revenue Service, or directly from any executive 
department, board, bureau, agency, independent establishment, or 
instrumentality of the Government, information, suggestions, rulings, 
data, estimates, and statistics, for the purpose of making 
investigations, reports, and studies relating to internal revenue 
taxation. In the investigation by the Joint Committee on Taxation of the 
administration of the internal revenue taxes by the Internal Revenue 
Service, the Chief of Staff of the Joint Committee on Taxation is 
authorized to secure directly from the Internal Revenue Service such tax 
returns, or copies of tax returns, and other relevant information, as 
the Chief of Staff deems necessary for such investigation, and the 
Internal Revenue Service is authorized and directed to furnish such tax 
returns and information to the Chief of Staff together with a brief 
report, with respect to each return, as to any action taken or proposed 
to be taken by the Service as a result of any audit of the return.

(b) Furnishing of data

    The Internal Revenue Service, the office of the Chief Counsel for 
the Internal Revenue Service, executive departments, boards, bureaus, 
agencies, independent establishments, and instrumentalities are 
authorized and directed to furnish such information, suggestions, 
rulings, data, estimates, and statistics directly to the Joint Committee 
or to the Chief of Staff of the Joint Committee, upon request made 
pursuant to this section.

(c) Application of subsections (a) and (b)

    Subsections (a) and (b) shall be applied in accordance with their 
provisions without regard to any reorganization plan becoming effective 
on, before, or after the date of the enactment of this subsection.

(Aug. 16, 1954, ch. 736, 68A Stat. 928; Pub. L. 86-368, Sec. 2(b), Sept. 
22, 1959, 73 Stat. 648; Pub. L. 94-455, title XII, Sec. 1210(c), title 
XIX, Sec. 1907(a)(4), Oct. 4, 1976, 90 Stat. 1711, 1835.)

                       References in Text

    The date of the enactment of this subsection, referred to in subsec. 
(c), is Aug. 16, 1954, the date of enactment of act Aug. 16, 1954, ch. 
736, 68A Stat. 4, which enacted this title.


                               Amendments

    1976--Subsec. (a). Pub. L. 94-455, Sec. 1210(c), inserted provision 
that in investigation by Joint Committee on Taxation of the 
administration of the internal revenue taxes by the Internal Revenue 
Service, the Chief of Staff of the Joint Committee on Taxation is 
authorized to secure directly from the Internal Revenue Service such tax 
returns, or copies of tax returns, and other relevant information, as 
the Chief of Staff deems necessary for such investigation, and the 
Internal Revenue Service is authorized and directed to furnish such tax 
returns and information to the Chief of Staff together with a brief 
report, with respect to each return, as to any action taken or proposed 
to be taken by the Service as a result of any audit of the return.
    Subsec. (c). Pub. L. 94-455, Sec. 1907(a)(4), substituted ``any'' 
for ``Reorganization Plan Numbered 26 of 1950 or to any other'' after 
``without regard to'' and ``the date of the enactment of this 
subsection'' for ``February 28, 1951'' after ``before, or after''.
    1959--Subsec. (a). Pub. L. 86-368, Sec. 2(b)(1), substituted ``or 
the office of the Chief Counsel for the Internal Revenue Service'' for 
``(including the Assistant General Counsel of the Treasury Department 
serving as the Chief Counsel of the Internal Revenue Service)''.
    Subsec. (b). Pub. L. 86-368, Sec. 2(b)(2), substituted ``, the 
office of the Chief Counsel for the Internal Revenue Service'' for 
``(including the Assistant General Counsel of the Treasury Department 
serving as the Chief Counsel of the Internal Revenue Service)''.


                    Effective Date of 1976 Amendment

    Section 1210(d)(2) of Pub. L. 94-455 provided that: ``The amendment 
made by subsection (c) [amending this section] shall take effect on 
January 1, 1977.''
    Amendment by section 1907(a)(4) of 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.


                    Effective Date of 1959 Amendment

    Amendment by Pub. L. 86-368 effective when Chief Counsel for 
Internal Revenue Service first appointed pursuant to amendment of 
section 7801 of this title by Pub. L. 86-368 qualifies and takes office, 
see section 3(b) of Pub. L. 86-368, set out as a note under section 7801 
of this title.
