§ 8023. Additional powers to obtain data

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(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, § 2(b), Sept. 22, 1959, 73 Stat. 648; Pub. L. 94–455, title XII, § 1210(c), title XIX, § 1907(a)(4), Oct. 4, 1976, 90 Stat. 1711, 1835.)

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statutes-at-large

Public Law 94–455
To reform the tax laws of the United States

Traces to 2 documents

U.S. Code

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Aug. 16, 1954, ch. 736
68A Stat. 928
Pub. L. 86–368, § 2(b)
73 Stat. 648
Pub. L. 94–455, title XII, § 1210(c)
90 Stat. 1711
act Aug. 16, 1954, ch. 736
68A Stat. 4
Pub. L. 94–455, § 1210(c)
Pub. L. 94–455, § 1907(a)(4)
Pub. L. 86–368, § 2(b)(1)
Pub. L. 86–368, § 2(b)(2)
Pub. L. 94–455, title XII, § 1210(d)(2)
section 1907(a)(4) of Pub. L. 94–455
section 1907(c) of Pub. L. 94–455
Pub. L. 86–368
section 3(b) of Pub. L. 86–368

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cites case law

§ 8023

Additional powers to obtain data

Stat.×3

U.S.C.§ 8001

U.S.C.§ 7801

ActAug. 16, 1954, ch. 736

Stat.68A Stat. 928

Pub. L.Pub. L. 86–368, § 2(b)

Stat.73 Stat. 648

Pub. L.Pub. L. 94–455, title XII, § 1210(c)

Cites 19 · showing 7Cited by 3 across 1 source