MODIFICATION OF PROCEDURES FOR ISSUANCE OF THIRD-PARTY SUMMONS.

SEC. 1204. MODIFICATION OF PROCEDURES FOR ISSUANCE OF THIRD-PARTY SUMMONS. (a) In General.—Section 7609(f) is amended by adding at the end the following flush sentence:“The Secretary shall not issue any summons described in the preceding sentence unless the information sought to be obtained is narrowly tailored to information that pertains to the failure (or potential failure) of the person or group or class of persons referred to in paragraph (2) to comply with one or more provisions of the internal revenue law which have been identified for purposes of such paragraph. ”. (b) [26 U.S.C. 7609] Effective Date.—The amendments made by this section shall apply to summonses served after the date that is 45 days after the date of the enactment of this Act.