to the taxpayer not later than 45 days before the beginning of such period. Nothing in the preceding sentence shall prevent the issuance of notices to the same taxpayer with respect to the same tax liability with periods specified therein that, in the aggregate, exceed 1 year. A notice shall not be issued under this paragraph unless there is an intent at the time such notice is issued to contact persons other than the taxpayer during the period specified in such notice. The preceding sentence shall not prevent the issuance of a notice if the requirement of such sentence is met on the basis of the assumption that the information sought to be obtained by such contact will not be obtained by other means before such contact. . (b) Effective date The amendment made by this section shall apply to notices provided, and contacts of persons made, after the date which is 45 days after the date of the enactment of this Act. 1207. 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) Requirements for 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 Commissioner 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, . (c) 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. . (d) Effective