; (D) to administer oaths or affirmations; (E) to issue and enforce subpoenas in accordance with section 364; (F) in any proceeding or investigation, to order testimony to be taken by deposition before any person who is designated by the Chair and has the power to administer oaths and, in such instances, to compel testimony and the production of evidence in the same manner as authorized under subparagraph (E); (G) to pay witnesses fees and mileage in accordance with section 364(d); and (H) to make independent budget requests to Congress in accordance with section 362. (b) Administration The Administration shall have the power— (1) to initiate, defend, or appeal, through the general counsel, any civil action in the name of the Administration to enforce the provisions of this Act and chapters 95 and 96 of the Internal Revenue Code of 1986; (2) to assess civil penalties for violations of this Act and chapters 95 and 96 of the Internal Revenue Code of 1986; (3) to issue cease-and-desist orders to prevent violations of this Act and chapters 95 and 96 of the Internal Revenue Code of 1986; (4) to establish procedures and schedules for agency adjudication that ensure timely enforcement of this Act and chapters 95 and 96 of the Internal Revenue Code of 1986; (5) to render advisory opinions under section 363; (6) to develop prescribed forms, and to make, amend, and repeal rules, pursuant to section 365; (7) to establish procedures for alternative dispute resolution of violations of this Act or of chapters 95 or 96 of the Internal Revenue Code of 1986; (8) to conduct investigations and hearings expeditiously, to encourage voluntary compliance, and to report apparent violations to the appropriate law enforcement authorities