Do you have a source where the Interior Department wrote the original rules, or are they just willy Nellie changing Congressional rules? I would assume tax code was written by Congress and can only be changed by Congress.
Admittedly, my opinion is biased to reflect the fact that Obama does not like coal and Obama’s unchecked lawless behavior.
Most likely congress wrote some law and then left the details up to the departments for implementation details, must like most of the federal government.