(a) To obtain data and inspect income returnsFor powers of the Joint Committee to obtain and inspect income returns, see section 6103(f).
(b) Relating to hearings and sessionsThe Joint Committee, or any subcommittee thereof, is authorized—(1) To holdTo hold hearings and to sit and act at such places and times;
(2) To require attendance of witnesses and production of booksTo 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) To administer oathsTo administer such oaths; and
(4) To take testimonyTo take such testimony;
as it deems advisable.
(c) To procure printing and bindingThe Joint Committee, or any subcommittee thereof, is authorized to have such printing and binding done as it deems advisable.
(d) To make expendituresThe Joint Committee, or any subcommittee thereof, is authorized to make such expenditures as it deems advisable.
(e) InvestigationsThe 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.