Sens. Max Baucus (D-MT) and Chuck Grassley (R-IA), Chairman and Ranking Member of the Senate Committee on Finance, sent letters to IRS officials March 15 questioning an Internal Revenue Service (IRS) pilot program allowing outside experts to draft guidance documents for the IRS. The letters follow the controversy raised by a March 9 New York Times story [subscription] detailing the project, which allows tax lawyers and accountants to draft the documents rather than IRS officials.