Sec. 1207. Modification of authority to issue designated summons
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/bill/116/hr/3151/eh/section-1207·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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(1)of section 6503(j) is amended by striking coordinated examination program and inserting coordinated industry case program . Clause
(i)of section 6503(j)(2)(A) is amended to read as follows: the issuance of such summons is preceded by a review and written approval of such issuance by the Commissioner of the relevant operating division of the Internal Revenue Service and the Chief Counsel which— states facts clearly establishing that the Secretary has made reasonable requests for the information that is the subject of the summons, and is attached to such summons, . Subsection
(j)of section 6503 is amended by adding at the end the following new paragraph: In any court proceeding described in paragraph (3), the Secretary shall establish that reasonable requests were made for the information that is the subject of the summons. . The amendments made by this section shall apply to summonses issued after the date which is 45 days after the date of the enactment of this Act.