On August 23, 2007, Senator Carl Levin of the Permanent Subcommittee on Investigations (PSI) of the Senate Committee on Homeland Security and Governmental Affairs sent a questionnaire to numerous companies requesting information related to tax matters. The questionnaire focuses on U.S. tax positions and unrecognized tax benefits under Financial Accounting Standards Board Interpretation No. 48 (FIN 48), in particular those involving foreign entities or jurisdictions. The questionnaire requests certain non-public information that is generally considered to fall within either the attorney work product doctrine or the long-standing Internal Revenue Service "policy of restraint" with respect to tax audit work papers. Responding to PSI’s request requires a company to understand and carefully balance considerations of substantive tax law, privilege and disclosure rules, as well as government and public affairs strategies.