The IRS has authority to write Treasury Regulations following the public notice and comment procedures set forth under the Administrative Procedures Act.
"There's still a problem and it's this - 'I can have your job, all I've got to do is get my mum to write a letter', " said Mr Hytch, quoting a comment made by a pupil to one of his colleagues.
Rio Tinto declined to comment on Mr. Albanese's departure, but Chairman Jan du Plessis described the Mozambique write-down as "unacceptable" last week.