### Question
How is the term designated summons defined?


### Answer
The term **designated summons** is defined in *26 U.S.C. § 6503* as the following:

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


(i) the issuance of such summons is preceded by a review of such issuance by the regional counsel of the Office of Chief Counsel for the region in which the examination of the corporation is being conducted,


(ii) 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


(iii) 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**

