But it also goes much further in asking, for example, for the names of each current and former officer, trustee and manager of financial entities with which the taxpayer is involved, and for minutes, resolutions and records involving entities and people.

WSJ: IRS Unit Targets Wealthy With Tough Audits

Stockton's City Manager Bob Deis testified that CalPERS is a trustee for city employees, not a creditor.

NPR: Stockton Bankruptcy Decision Only The Beginning