Dochow agreed, and IndyMac filed an amended report for its first quarter that showed a higher capital ratio, Thorson said.

FORBES: SEC Charges IndyMac Execs: No Sign Of Ernst & Young

The OCC, an independent bureau of Treasury, asked the IG office to review the situation, Thorson said in the letter.

FORBES: JP Morgan Chase Should Yield Madoff Records

IndyMac executives did not dispute the adjustments, according to Thorson.

FORBES: SEC Charges IndyMac Execs: No Sign Of Ernst & Young