Summons issuance guidelines: use as a last resort with prior authorization, documented reasons, and restrained language. Summons must be used sparingly where taxpayers are uncooperative and not routinely against senior management; issuing officers should avoid harsh language. Superintendents require prior written authorization from an officer not below Assistant Commissioner with recorded reasons, or, if impracticable, oral authorization later reduced to writing. The issuing officer must record proceedings or submit a report to the authorizing officer. Senior executives should generally not be summoned at the first instance and only when investigation indicates their involvement in decision-making causing revenue loss.