the taxpayer regarding such determination, and (2) the jurisdiction of the Internal Revenue Service Office of Appeals over such matter shall be limited solely to any issues not included in such designation. (e) Rescinding of designation The Chief Counsel for the Internal Revenue Service may rescind any designation of a matter for litigation if the Chief Counsel determines that continuation of such litigation does not serve the purpose for which such designation was originally made. . (b) Clerical amendment The table of sections for chapter 74 is amended by striking the item relating to section 7124 and inserting the following new items: Sec. 7124. Procedures related to Secretarial authority to designate cases for litigation. Sec. 7125. Cross references. . (c) Effective date The amendments made by this section shall apply to the designation of issues for litigation occurring after the date of the enactment of this Act. VII Miscellaneous 701. Modification of authority to issue designated summons (a) In general Paragraph (1) of section 6503(j) is amended by striking coordinated examination program and inserting coordinated industry case program . (b) Designated summons Clause (i) of section 6503(j)(2)(A) 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 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