PUBLIC LAW 105-206—JULY 22, 1998 112 STAT. 783 SEC. 3803. STUDY OF NONCOMPLIANCE WITH INTERNAL REVENUE LAWS BY TAXPAYERS. Not later than 1 year after the date of the enactment of this Act, the Secretary of the Treasury and the Commissioner of Internal Revenue shall jointly conduct a study, in consultation with the Joint Committee on Taxation, of the noncompliance with internal revenue laws by taxpayers (including willful noncompliance and noncompliance due to tax law complexity or other factors) and report the findings of such study to Congress. SEC. 3804. STUDY OF PAYMENTS MADE FOR DETECTION OF UNDERPAY- MENTS AND FRAUD. Not later than 1 year after the date of the enactment of this Act, the Secretary of the Treasury shall conduct a study and report to Congress on the use of section 7623 of the Internal Revenue Code of 1986 including— (1) an analysis of the present use of such section and the results of such use; and (2) any legislative or administrative recommendations regarding the provisions of such section and its application. TITLE IV—CONGRESSIONAL ACCOUNT- ABILITY FOR THE INTERNAL REVE- NUE SERVICE Subtitle A—Oversight 26 USC 7801 note. Deadline. 26 USC 7623 note. Deadline. Reports. SEC. 4001. EXPANSION OF DUTIES OF THE JOINT COMMITTEE ON TAXATION. (a) IN GENERAL.—Section 8021 (relating to the powers of the Joint Committee on Taxation) is amended by adding at the end the following new subsections: "(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 General Accounting Office, and approve such requests when appropriate, with a view towards eliminating overlapping investigations, ensuring that the General Accounting Office has the capacity to handle the investigation, and ensuring that investigations focus on areas of primary importance to tax administration. "(f) RELATING TO JOINT REVIEWS. — "(1) IN GENERAL.— The Chief of Staff, and the staff of the Joint Committee, shall provide such assistance as is required for joint reviews described in paragraph (2). "(2) JOINT REVIEWS.—Before June 1 of each calendar year Deadline. after 1998 and before 2004, there shall be a joint review of the strategic plans and budget for the Internal Revenue Service and such other matters as the Chairman of the Joint Committee deems appropriate. Such joint review shall be held at the call of the Chairman of the Joint Committee and shall include two members of the majority and one member of the minority from each of the Committees on Finance, Appropriations, and Governmental Affairs of the Senate, and the Committees on
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