Sec. 1207. MODIFICATION OF AUTHORITY TO ISSUE DESIGNATED SUMMONS
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## SEC. 1207 MODIFICATION OF AUTHORITY TO ISSUE DESIGNATED SUMMONS ###
(a)In General Paragraph
(1)of section 6503(j) is amended by striking “coordinated examination program” and inserting “coordinated industry case program”. ###
(b)Requirements for Summons Clause
(i)of section 6503(j)(2)(A) is amended to read as follows: > > ###### “(i) > > 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— > > > ###### “(I) > > states facts clearly establishing that the Secretary has made reasonable requests for the information that is the subject of the summons, and > > > ###### “(II) > > is attached to such summons, ” > . ###
(c)Establishment That Reasonable Requests for Information Were Made **[**[26 U.S.C. 6503](/us/usc/t26/s6503)**]** Subsection
(j)of section 6503 is amended by adding at the end the following new paragraph: > > #### “(4) Establishment that reasonable requests for information were made > > 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. ” > . ###
(d)Effective Date **[**[26 U.S.C. 6503note](/us/usc/t26/s6503note)**]** 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.
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- 26 USC 6503note
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