It would probably be a good idea to set up a time to meet with the teacher and the director and talk to them about what is going on (when does the behavior begin, what is triggering it, what do they try to do to stop it, etc.)
Do keep in mind that he has been through some massive changes and that he's 2. That's an age where most kids really do try to establish their independence and challenge what they are being asked or told to do.
If you find that this daycare doesn't really have ideas and/or strategies to help, maybe you need to find a different daycare. They should know and understand that they are working with a 2 year old, and they should have strategies to address very normal 2 year old behavior.
ETA - I'm responding to your edit. IEP is a term usually reserved for K-12 and public schools (though students in PreK at a public school can have an IEP). Since the daycare is using terms like IEP and recommending you "get a company" (whatever that means), I can only conclude one of two things. Either they are completely incompetent (which is very likely) or they are recognizing that your son has special needs.
If the daycare is incompetent, thank your lucky stars your son won't be going there anymore and begin looking for a new daycare.
If your son has special needs (and this actually is a possibility) relax. Be proactive in finding good people (doctors and therapists) to work with. It might be a good idea to talk to your pediatrician about what the daycare told you. See if he/she thinks there might be something they are seeing in your son that should be address and just go from there.