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


### Answer
The term **designated summons** is defined in *26 U.S.C. § 6503* as follows -

> 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 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,


  

(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**

