I've always been told that the sole plate must be pressure treated, when in contact with concrete. I found section 317.1 in the IRC, but it only seems to address "sills and sleepers". It also states that the members only have to be PT, if not separated "from the slab by an impervious moisture barrier.".
Based on the code I've found, I'd say there's no requirement for the sole plate to be PT. Even if it was shoehorned into this section, putting an impervious moisture barrier between the sole plate and the concrete would meet the requirement.
I used untreated wood and installed sill gasket under the walls, when I added framing to my basement. Though it was just a couple dividing walls, so it was never inspected.
Chapter 3 Building and Planning
Section R317 Protection of Wood and Wood Based Products Against Decay
R317.1 Location required. Protection of wood and wood based products from decay shall be provided in the following locations...