designated summons

(A)The term “designated summons” means 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 infor 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. (B)A summons which relates to any return shall not be treated as a designated summons if a prior summons which relates to such return was treated as a designated summons for purposes of this subsection.

Source

26 USC § 6503(j)(2)(A)


Scoping language

None: Default is title Scope
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