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 Internal Revenue Service shall provide written notification to the taxpayer regarding the recommendation, including— (1) a description of the issues recommended for designation and the reasons for such recommendation, and (2) notification that the taxpayer’s views may be presented in writing or in person to the Division Counsel and the Commissioner of the relevant operating division— (A) within 60 days of such notification, or (B) prior to such other date as the taxpayer and the Division Counsel may agree. (c) Notification after recommendation Not later than 30 days after submission of a recommendation described in subsection (a)(1), the Division Counsel for the relevant operating division of the Internal Revenue Service shall provide written notification to the taxpayer regarding submission of the recommendation, including notification that the taxpayer’s views may be presented in writing or in person to the Commissioner of Internal Revenue and the Chief Counsel for the Internal Revenue Service— (1) within 60 days of such notification, or (2) prior to such other date as the taxpayer, the Commissioner of Internal Revenue, and the Chief Counsel for the Internal Revenue Service may agree. (d) Notice of approval of designation 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— (1) the Division Counsel for the relevant operating division of the Internal Revenue Service shall provide written notification to 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