§ 8023. — Additional powers to obtain data.
[Laws in effect as of January 7, 2003]
[Document not affected by Public Laws enacted between
January 7, 2003 and December 19, 2003]
[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.
