Heidi Heitkamp actually said...

"There has to be some flexibility that they have because they have to make those determinations."

"I do believe that there are things that are done at the IRS that need maybe a second look."

"I could see doing something where you say, well, you might consider this, you might consider that; here are some things that we would consider appropriate."

"It looks and reads to me like guidance is being used as 'rulemaking light.'"