### Question
What does appropriate official mean?


### Answer
**Appropriate official** has the following meaning in *26 U.S.C. § 6050X*:

> the officer or employee having control of the suit, investigation, or inquiry or the person appropriately designated for purposes of this section

#### Citation:
  - *26 U.S.C. § 6050X*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 61-INFORMATION AND RETURNS > Subchapter A-Returns and Records > PART III-INFORMATION RETURNS > Subpart B-Information Concerning Transactions With Other Persons**

