the date of the enactment of this Act. 11307. Modification of authority to issue designated summons (a) In general 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 Administrator of the relevant operating division of the Internal Revenue Service and the Chief Counsel which— (I) states facts clearly establishing that the Secretary has made reasonable requests for the information that is the subject of the summons, and (II) is attached to such summons, . (b) Establishment that reasonable requests for information were made Subsection (j) of section 6503 is amended by adding at the end the following new paragraph: (4) Establishment that reasonable requests for information were made In any court proceeding described in paragraph (3), the Secretary shall establish that reasonable requests were made for the information that is the subject of the summons. . (c) Effective date The amendments made by this section shall apply to summonses issued after the date of the enactment of this Act. 11308. Limitation on access of non-Internal Revenue Service employees to returns and return information (a) In general Section 7602 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 The Secretary shall not, under the authority of section 6103(n), provide any books, papers, records, or other data obtained pursuant to this section to any person authorized under section 6103(n), except when such person requires such information for the sole purpose of providing expert evaluation and assistance to the Internal Revenue Service. No person other than an officer or employee of the Internal Revenue Service or the Office of Chief Counsel may, on behalf of the Secretary, question a witness under oath whose testimony was obtained pursuant to this section. . (b) Effective date (1) In general Except as provided in paragraph (2),