### Question
How does Procedure and Administration define designated summons?


### Answer
Under *26 U.S.C. § 6503*, **designated summons** is defined as:

> any summons issued for purposes of determining the amount of any tax imposed by this title if—


(i) such summons is issued at least 60 days before the day on which the period prescribed in section 6501 for the assessment of such tax expires (determined with regard to extensions), and


(ii) such summons clearly states that it is a designated summons for purposes of this subsection

#### Citation:
  - *26 U.S.C. § 6503*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 66-LIMITATIONS > Subchapter A-Limitations on Assessment and Collection**

