Internal Revenue Code:Sec. 8023. Additional powers to obtain data

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Location in Internal Revenue Code

     TITLE 26 - INTERNAL REVENUE CODE
      Subtitle G - The Joint Committee on Taxation
       CHAPTER 92 - POWERS AND DUTIES OF THE JOINT COMMITTEE
     

Statute

    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.
 

Sources

    (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

                             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.
 

Miscellaneous

                                 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.