VI. OTHER SERVICES OF THE JOINT COMMITTEE

A. Treaties

The Joint Committee staff consult on an ongoing basis with the Treasury Department, the tax-writing

committees, and the Senate Foreign Relations Committee to formulate and represent congressional

views on issues raised by the Administration's negotiations of tax treaties and other tax-related

agreements (such as NAFTA), and to contribute the Joint Committee staff's technical expertise to the

Administration. The Joint Committee staff prepare hearing pamphlets for the Senate Foreign

Relations Committee hearings on tax-related treaties and the Joint Committee staff provide technical

advice to the Senate Foreign Relations Committee and its staff as to tax issues raised by the treaties.

The Joint Committee staff assist the Foreign Relations staff in formulating questions for Senators to

use at the hearing. The Joint Committee staff generally testify at the Senate Foreign Relations

Committee hearing on the tax issues raised by the treaties, prepare the Foreign Relations

Committee's Executive Report on each treaty, and assist in drafting the Senate's resolution of advice

and consent (with any reservations) on the treaty. The Joint Committee staff are available to answer

questions from Senators and their staff prior to and during Senate floor consideration of tax treaties.

B. Tax Issues in the Confirmation of Administration Nominees

The Joint Committee staff are sometimes asked for advice concerning tax issues raised in connection

with the process of considering Administration nominees requiring Congressional confirmation. Two

of the rare instances in which this role became public were when the Joint Committee was requested

by the House and Senate Judiciary Committees to review the income tax returns of Gerald Ford and

Nelson Rockefeller in connection with their confirmation hearings before those committees for the

position of Vice-President. A confidential report was provided in those cases. The Joint Committee

staff continue to supply confidential assistance (upon request) to Congressional committees and

Members in their consideration of Executive Branch nominations.

C. Oversight of Tax System

One aspect of the Joint Committee staff's oversight of the tax system is monitoring the substantive

positions taken by the Treasury Department and the Internal Revenue Service to ensure that those

positions are consistent with the legislative intent of the Congress. In addition to the refund review

process (described above), the Joint Committee staff consult regularly with both the Treasury

Department and the IRS to clarify the meaning of past legislation. The Joint Committee staff also

monitor the administration of the tax laws by the IRS directly and through studies conducted by the

U. S. General Accounting Office (GAO). GAO regularly conducts specific studies as the agent of the

Joint Committee or in consultation with Joint Committee staff.

Another aspect of the Joint Committee staff's oversight of the tax system is developing and

reviewing proposals for simplification and clarification of the tax laws.

D. Production of Original Public Documents

The staff is primarily responsible for the production of a substantial volume of original written

material for use by Congressional offices and the general public. This includes pamphlets for

hearings (which can often exceed a hundred pages), as well as reports, explanations, and statements

prepared in connection with the progress of tax legislation through Congress. The Joint Committee

staff does all the preparation of these publications--often under extreme time pressure.

E. Availability of Legislative Materials

The Joint Committee is the only repository of complete legislative history materials on Federal

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taxation, starting with the Tariff and Income Tax Act of 1913. (For a variety of reasons, the

collection of the Library of Congress is incomplete.) The Joint Committee staff also distribute to

Members, their staffs, and the public, copies of Joint Committee staff documents going back to 1970.

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