Treasury Department regulatory material under the tax code

The legislative process in the tax field and the administrative process for the issuance of regulatory and interpretative material by the Treasury Department are closely coordinated. The same persons and interests both inside and outside of Government are involved in both processes. There is thus continuity of expertise, understanding of what is at stake, adversary viewpoints, and Washington knowhow. The preparation of administrative material within the Treasury is a task for those technical personnel and policy officials who in varying degrees also have a voice in the preparation of the Treasury's legislative position and the legislative development of statutory language. The outside forces who watch legislative activity also closely watch administrative activity and seek to shape the latter just so they do the former. The response of the Treasury is much the same in both situations, and governed by the policies, attitudes and predilections of tax policy officials and career personnel.