26 U.S.C. § 8021. Powers

1. (a)
   (a)

   To obtain data and inspect income returns

   For powers of the Joint Committee to obtain and inspect income returns, see section 6103(f).
2. (b)
   (b)

   Relating to hearings and sessions

   The Joint Committee, or any subcommittee thereof, is authorized—

   1. (1)
      (b)(1)

      To hold

      To hold hearings and to sit and act at such places and times;
   2. (2)
      (b)(2)

      To require attendance of witnesses and production of books

      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;
   3. (3)
      (b)(3)

      To administer oaths

      To administer such oaths; and
   4. (4)
      (b)(4)

      To take testimony

      To take such testimony;

   as it deems advisable.
3. (c)
   (c)

   To procure printing and binding

   The Joint Committee, or any subcommittee thereof, is authorized to have such printing and binding done as it deems advisable.
4. (d)
   (d)

   To make expenditures

   The Joint Committee, or any subcommittee thereof, is authorized to make such expenditures as it deems advisable.
5. (e)
   (e)

   Investigations

   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.