The "Ways and Means [Committee, H.O.R.] is empowered to hold hearings and mark-up sessions . . . During hearings, the committee hears from witnesses on the advisability of the legislation. This can include the Treasury's Assistant Secretary of Tax Policy, high-level IRS employees, tax practitioners, legal scholars, and others." (BNA Portfolio 100-3d, Bloomberg Law)
The "Senate Finance [Committee] may hold hearings and markup sessions . . ." (BNA Portfolio 100-3d, Blooomberg Law)
The following citation resources may be informative.
Below are pertinent abbreviations.
Below are links to a selection of online resources offering information and materials relating to hearings on federal legislation. These sources are not focused on tax hearings.