Sec. 7125. Cross references. . (c) Effective date The amendments made by this section shall apply to the designation of issues for litigation, and offers of settlement terms, after the date of the introduction of this Act. 5. Modification of authority to issue designated summons (a) In general Paragraph (1) of section 6503(j) of the Internal Revenue Code of 1986 is amended by striking coordinated examination program and inserting coordinated industry case program . (b) Designated summons Clause (i) of section 6503(j)(2)(A) of the Internal Revenue Code of 1986 is amended to read as follows: (i) the issuance of such summons is preceded by a review and written approval of such issuance by the Large Business and International Division Commissioner and the Division Counsel of the Office of Chief Counsel (or their successors)— (I) which clearly establishes that the taxpayer did not reasonably cooperate with reasonable requests by the Secretary for witnesses, documents, meetings, and interviews, and (II) which is attached to such summons, . (c) Burden of proof Subsection (j) of section 6503 of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: (4) Burden of proof In any court proceeding described in paragraph (3), the Secretary shall bear the burden of proving that the corporation described in paragraph (1) did not reasonably cooperate with reasonable requests by the Secretary for witnesses, documents, meetings, and interviews. . (d) Effective date The amendments made by this section shall apply to summonses issued after the date of the introduction of this Act. 6. Limitation on access of non-Internal Revenue Service employees to returns and return information (a) In general Section 7602 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection: (f) Limitation on access of persons other than Internal Revenue Service officers and employees No person other than an officer or employee of the Internal Revenue Service shall be designated