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. . (d) Effective date The amendments made by this section shall apply to summonses issued after the date which is 45 days after the date of the enactment of this Act. 1208. 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 The amendment made by this section— (1) shall take effect on the date of the enactment of this Act