In the letter, Grassley and Camp said they are concerned that Treasury might be establishing a pattern of "unilaterally making tax changes in contravention of congressional intent."
In the letter the lawmakers are requesting:
• Copies of all legal documents, including e-mails and records of conversations, documenting Treasury’s authority to issue such regulations or guidance.
• Copies of all drafts of such regulations or guidance and an indication of when these are expected to be effective and whether these were expected to be released for public comment before becoming effective.
• An explanation of when and why such regulations or guidance were deemed to be urgent and necessary since the issue does not appear to be included in the March 16, 2010, Treasury update of the 2009-2010 Priority Guidance Plan.
• Copies of all communications, including e-mails, letters and records of conversations, between Treasury and outside parties regarding the issuance of such regulations or guidance.