There are no ''if's'' ''and's'' or ''but's.''
''Upon written request from the chairman of the Committee on Ways and Means of the House of Representatives, the chairman of the Committee on Finance of the Senate, or the chairman of the Joint Committee on Taxation, the Secretary shall furnish such committee with any return or return information specified in such request . . .''
https://www.law.cornell.edu/uscode/text/26/6103
