proscribed under subsection (c) for protesting the decision to deny the request. (b) Report to Congress The Commissioner of Internal Revenue shall submit a written report to Congress on an annual basis which includes the number of requests described in subsection (a) which were denied and the reasons (described by category) that such requests were denied. (c) Procedures for protesting denial of request The Commissioner of Internal Revenue shall prescribe procedures for protesting to the Commissioner of Internal Revenue (personally and not through any delegate) a denial of a request described in subsection (a). (d) Not applicable to frivolous positions This section shall not apply to a request for referral to the Internal Revenue Service Office of Appeals which is denied on the basis that the issue involved is a frivolous position (within the meaning of section 6702(c) of the Internal Revenue Code of 1986). 605. Procedures related to Secretarial authority to designate cases for litigation (a) In general Chapter 74 is amended by redesignating section 7124 as section 7125 and by inserting after section 7123 the following new section: 7124. Procedures related to Secretarial authority to designate cases for litigation (a) In general For any matter which the Commissioner of Internal Revenue and the Chief Counsel for the Internal Revenue Service have determined shall be designated for litigation, such determination shall be— (1) based on a joint written recommendation by the Commissioner of the relevant operating division of the Internal Revenue Service and the Division Counsel for such operating division, which shall include an explanation as to why the designation is preferable to other means of resolving the matter, and (2) made in consultation with the Associate Chief Counsel with relevant subject matter jurisdiction over such matter. (b) Notification prior to recommendation Prior to submission of a recommendation described in subsection (a)(1), the Division Counsel for the relevant operating division of the