Jan. 3 (UPI) -- New York Attorney General Letitia James has issued subpoenas to Ivanka Trump and Donald Trump Jr. in connection with her tax fraud investigation of their father's business practices, a court filing showed Monday.

According to a stipulation filed in New York state supreme court, James revealed she had "recently" filed subpoenas seeking testimony and documents from former President Donald Trump's two children "in connection with an investigation into the valuation of properties owned or controlled by Donald J. Trump or the Trump Organization."

James also confirmed in the In the document that she is seeking to depose the former president himself in her probe of possible fraud in the Trump Organization's reporting of property values to banks and tax authorities.

James, a Democrat, began the inquiry two years ago to determine whether the organization has committed fraud by inflating and minimizing the value of assets to gain fiscal breaks.

Trump sues N.Y. AG Letitia James to stop 'bitter' fraud investigation into his business