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To: zzpat who wrote (1030747)	9/16/2017 11:21:50 AM
From: Sdgla	1 Recommendation Recommended By Mick Mørmøny Read Replies (1) \| Respond to of 1576601

IRS Targeting Scandal: Citizens United, Lois Lerner And The $20M Tax Saga That Won't Go Away Kelly Phillips Erb , FORBES STAFF <div _ngcontent-c21="" innerhtml=" Graphics by Nick DeSantis It was the question heard round the tax world. But it was the answer that made waves. In 2013, then Acting Director of Exempt Organizations at IRS, Lois Lerner, apologized to a room of tax lawyers for the IRS's inappropriate targeting of conservative political groups. Her comments set off a chain of events that would slash IRS funds, fire officials and consider impeachment proceedings for IRS Commissioner Koskinen's actions. But the scandal didn't begin or end there. July 2008: In the run-up to the presidential election, Citizens United, a conservative lobbying group, wants to air a series of commercials promoting a film targeting Hillary Clinton, who was seeking the 2008 Democratic presidential nomination. The United States District Court for the District of Columbia ruled that they couldn’t, finding that it was a violation of the Bipartisan Campaign Reform Act of 2002 (also known as the McCain–Feingold Act). The group appealed. March 24, 2009: The Supreme Court agrees to hear the case, and oral arguments begin in Citizens United v. Federal Election Commission. Theodore B. Olson, who successfully represented former President George W. Bush in Bush v. Gore, represents Citizens United. Malcolm L. Stewart of the Department of Justice represents the government. More than 40 briefs amicus curiae were filed, including those from Sen. John McCain (R-AZ), Sen. Mitch McConnell (R-KY), the Institute for Justice and the NRA. January 21, 2010: The Supreme Court issues an opinion reversing the original decision in part, affirming the matter in part and remanding it back to the lower court. The Court finds that it is unconstitutional to ban all free speech by corporations, unions, and other organizations – even as it applied to political campaigns. As a result of the ruling, the number of nonprofit organizations applying for tax-exempt status under section 501(c)(4) of the Tax Code increases dramatically. August 2010: To deal with the increase, the IRS distributes its first formal BOLO (Be on the Lookout) listing for purposes of reviewing applications. Initially limited to Tea Party organizations applying for tax-exempt status, it widens over the next year to include more groups, and specific policy positions such as government spending and taxes. By 2011, acting Director of Exempt Organizations, Lois Lerner, is advised of the practice. The use of BOLO lists continues until June 12, 2013. March 22, 2012: As the issue is made public (but attracts little notice), then serving IRS Commissioner Doug Shulman testifies in front of the House Ways and Means Subcommittee on Oversight that there was "absolutely no targeting" by the IRS of conservative and Tea Party organizations. Two months later, Shulman, together with former Acting Commissioner Steven T. Miller, is briefed by Treasury Inspector General for Tax Administration (TIGTA) about the matter. June 2012:Following up on complaints about delays in processing tax exempt applications, Rep. Darrell Issa (R- CA ) formally requests a TIGTA inquiry. The inquiry begins one month later but the findings will not be published until May 2013. By that time, Shulman stepped down, months after telling a crowd at the National Press Club that the key to managing the IRS was “a relentless and myopic focus on priorities — not getting distracted by too many crises or incoming demands.” May 10, 2013: During an American Bar Association (ABA) meeting, then acting Director of Exempt Organizations, Lois Lerner, responds to a question from the audience that some have since suggested was planted. Lerner responds, admitting that organizations were targeted by beliefs, and said “They selected cases simply because the applications had [Tea Party or Patriots] in the title. That was wrong, that was absolutely incorrect, insensitive.” May 14, 2013: The pace of investigations increases markedly as TIGTA announces its findings. On May 14, 2013, Attorney General Eric Holder announces that the FBI is pursuing an investigation into the matter. The following day, the IRS issues a statement on the scandal, and acting IRS Commissioner Steven Miller announces his resignation. After Miller’s resignation, President Obama appoints 42-year-old Daniel Werfel to the position of Acting Commissioner of the IRS. May 17, 2013: Steve Miller and TIGTA Inspector General J. Russell George appear at a hearing in front of the House Ways and Means Committee, maintaining that what happened was "inappropriate" but not illegal. Miller insists that the review was not political and "included groups from across the political spectrum." Miller also denies that he lied to Congress, saying that he answered their questions truthfully, including those posed in July 2012 while Doug Shulman was still in charge at IRS. May 22, 2013: Lerner is summoned to testify in front of the House Committee on Oversight and Government Reform. She makes an appearance, but she ultimately refuses to testify. The committee announces that: "The committee has been contacted by Ms. Lerner’s lawyer, William W. Taylor III, who stated that his client intended to invoke her Fifth Amendment right and refuse to answer questions." The following day, she is placed on administrative leave. June 20, 2013:The news is made public that IRS is set to pay out $70 million in employee bonuses. Taxpayers learn that Lerner received $42,000 in bonus money while former Miller received $100,000. Congress is furious and moves to slash the tax agency’s budget by nearly 25%, bringing it to the lowest level in more than ten years. Cuts will remain in place, says Sen. Hal Rogers (R-KY), until IRS makes changes including “abiding by the will of Congress.” June 24, 2013: The IRS issues a report into the scandal, admitting fault and saying that "inappropriate criteria" were used for review of organizations applying for tax-exempt status. It blames ineffective management for procedures that remained in place for more than 18 months, resulting in lengthy delays and burdensome requests for information. The IRS also stresses that there is no evidence of intentional wrongdoing, nor any "involvement in these matters by anyone outside of the IRS." December 23, 2013: John Koskinen is sworn in as the new IRS Commissioner following a 59-36 confirmation vote. Koskinen is no stranger to playing clean-up: he was brought in as the non-executive chairman of Freddie Mac (FMCC) after the credit crisis. His job description changed after the CEO quit and the CFO committed suicide, and Koskinen added CEO, CFO and chief operating officer to his job title. While at Freddie Mac, Koskinen made a number of friends in Washington. January 14, 2014: Congressional leaders fume when sources indicate that no criminal charges will be filed by the Federal Bureau of Investigation (FBI) following a lengthy investigation into tax exempt organization scandal. Reportedly, investigators never found evidence of political bias or "enemy hunting" that are considered to be criminal. No criminal charges are ever filed against any IRS employee or official related to this scandal. May 7, 2014: The House of Representatives passes H. Res. 574 by a vote of 231 to 187, holding Lois Lerner in contempt of Congress “for refusal to comply with a subpoena duly issued by the Committee on Oversight and Government Reform." About a year later, on March 31, 2015, the Department of Justice announces that has decided not pursue criminal contempt charges against Lerner. The DOJ found that she had not waived her Fifth Amendment rights. February 26, 2015: Treasury Deputy Inspector General Timothy Camus confirms that TIGTA is investigating whether the disappearance of emails belonging to Lerner could be linked to criminal activity. While the IRS turned over 67,000 Lerner emails, says IRS Commissioner Koskinen, emails before April 2011 went missing: those were important because they span the time period from the creation of the BOLO lists to the time period that Lerner was advised of the practice (sometime in early 2011). October 23, 2015: The DOJ advises Congress that it is closing its investigation and confirms it will not recommend criminal charges against Lois Lerner or any IRS official. The investigation finds "substantial evidence of mismanagement, poor judgment and institutional inertia leading to the belief by many tax-exempt applicants that the IRS targeted them based on their political viewpoints" inside IRS. "Poor management," said Assistant Attorney General Peter Kadzik, "is not a crime." May 20, 2016: Judiciary Committee Chairman Bob Goodlatte (R-VA) announces there would be hearings to "examine misconduct by the Internal Revenue Service (IRS) Commissioner John Koskinen." He stops short of calling for an impeachment. A few days later, Rep. Elijah Cummings, Ranking Member of the House Oversight Committee, claims that the investigation into the IRS handling of the tax-exempt scandal has cost taxpayers $20 million. June 15, 2016: The House Oversight Committee votes to censure IRS Commissioner John Koskinen. A June 22 hearing by the House Judiciary Committee (the second such hearing) will consider a resolution to impeach Koskinen. The full House must vote to impeach an official; to be removed from office requires a 2/3 vote of the Senate. No agency official has been impeached in over 140 years: the last was Secretary of War William Belknap, under President Ulysses Grant in 1876. June 22, 2016: "We’re moving into uncharted waters," Michael J. Gerhardt, a UNC Chapel Hall constitutional law professor, tells the Judiciary House Committee. Testifing about potential impeachment charges against IRS Commissioner Koskinen, Gerhardt said, "The House has never impeached a sub-Cabinet official. I would urge everyone here to look at alternatives." He testified "the Founders did not want high-ranking officials in the executive or judicial branches to be subject to impeachment for their mistakes in office," suggesting impeachment be reserved for more serious offenses. Koskinen did not attend the hearing, and the IRS did not release an official comment on the proceedings.   November 2016: A measure to impeach IRS Commissioner Koskinen “for high crimes and misdemeanors" failed with the House sending the matter back to the Judiciary Committee. It's likely the end of the road for impeachment efforts since a trial would shift resources from a focus on President-elect Donald Trump’s agenda.    " style="box-sizing: border-box;"> Graphics by Nick DeSantis It was the question heard round the tax world. But it was the answer that made waves. In 2013, then Acting Director of Exempt Organizations at IRS, Lois Lerner, apologized to a room of tax lawyers for the IRS's inappropriate targeting of conservative political groups. Her comments set off a chain of events that would slash IRS funds, fire officials and consider impeachment proceedings for IRS Commissioner Koskinen's actions. But the scandal didn't begin or end there. July 2008: In the run-up to the presidential election, Citizens United, a conservative lobbying group, wants to air a series of commercials promoting a film targeting Hillary Clinton, who was seeking the 2008 Democratic presidential nomination. The United States District Court for the District of Columbia ruled that they couldn’t, finding that it was a violation of the Bipartisan Campaign Reform Act of 2002 (also known as the McCain–Feingold Act). The group appealed. March 24, 2009: The Supreme Court agrees to hear the case, and oral arguments begin in Citizens United v. Federal Election Commission. Theodore B. Olson, who successfully represented former President George W. Bush in Bush v. Gore, represents Citizens United. Malcolm L. Stewart of the Department of Justice represents the government. More than 40 briefs amicus curiae were filed, including those from Sen. John McCain (R-AZ), Sen. Mitch McConnell (R-KY), the Institute for Justice and the NRA. January 21, 2010: The Supreme Court issues an opinion reversing the original decision in part, affirming the matter in part and remanding it back to the lower court. The Court finds that it is unconstitutional to ban all free speech by corporations, unions, and other organizations – even as it applied to political campaigns. As a result of the ruling, the number of nonprofit organizations applying for tax-exempt status under section 501(c)(4) of the Tax Code increases dramatically. August 2010: To deal with the increase, the IRS distributes its first formal BOLO (Be on the Lookout) listing for purposes of reviewing applications. Initially limited to Tea Party organizations applying for tax-exempt status, it widens over the next year to include more groups, and specific policy positions such as government spending and taxes. By 2011, acting Director of Exempt Organizations, Lois Lerner, is advised of the practice. The use of BOLO lists continues until June 12, 2013. March 22, 2012: As the issue is made public (but attracts little notice), then serving IRS Commissioner Doug Shulman testifies in front of the House Ways and Means Subcommittee on Oversight that there was "absolutely no targeting" by the IRS of conservative and Tea Party organizations. Two months later, Shulman, together with former Acting Commissioner Steven T. Miller, is briefed by Treasury Inspector General for Tax Administration (TIGTA) about the matter. June 2012:Following up on complaints about delays in processing tax exempt applications, Rep. Darrell Issa (R- CA CA -0.2%) formally requests a TIGTA inquiry. The inquiry begins one month later but the findings will not be published until May 2013. By that time, Shulman stepped down, months after telling a crowd at the National Press Club that the key to managing the IRS was “a relentless and myopic focus on priorities — not getting distracted by too many crises or incoming demands.” May 10, 2013: During an American Bar Association (ABA) meeting, then acting Director of Exempt Organizations, Lois Lerner, responds to a question from the audience that some have since suggested was planted. Lerner responds, admitting that organizations were targeted by beliefs, and said “They selected cases simply because the applications had [Tea Party or Patriots] in the title. That was wrong, that was absolutely incorrect, insensitive.” May 14, 2013: The pace of investigations increases markedly as TIGTA announces its findings. On May 14, 2013, Attorney General Eric Holder announces that the FBI is pursuing an investigation into the matter. The following day, the IRS issues a statement on the scandal, and acting IRS Commissioner Steven Miller announces his resignation. After Miller’s resignation, President Obama appoints 42-year-old Daniel Werfel to the position of Acting Commissioner of the IRS. May 17, 2013: Steve Miller and TIGTA Inspector General J. Russell George appear at a hearing in front of the House Ways and Means Committee, maintaining that what happened was "inappropriate" but not illegal. Miller insists that the review was not political and "included groups from across the political spectrum." Miller also denies that he lied to Congress, saying that he answered their questions truthfully, including those posed in July 2012 while Doug Shulman was still in charge at IRS. May 22, 2013: Lerner is summoned to testify in front of the House Committee on Oversight and Government Reform. She makes an appearance, but she ultimately refuses to testify. The committee announces that: "The committee has been contacted by Ms. Lerner’s lawyer, William W. Taylor III, who stated that his client intended to invoke her Fifth Amendment right and refuse to answer questions." The following day, she is placed on administrative leave. June 20, 2013:The news is made public that IRS is set to pay out $70 million in employee bonuses. Taxpayers learn that Lerner received $42,000 in bonus money while former Miller received $100,000. Congress is furious and moves to slash the tax agency’s budget by nearly 25%, bringing it to the lowest level in more than ten years. Cuts will remain in place, says Sen. Hal Rogers (R-KY), until IRS makes changes including “abiding by the will of Congress.” June 24, 2013: The IRS issues a report into the scandal, admitting fault and saying that "inappropriate criteria" were used for review of organizations applying for tax-exempt status. It blames ineffective management for procedures that remained in place for more than 18 months, resulting in lengthy delays and burdensome requests for information. The IRS also stresses that there is no evidence of intentional wrongdoing, nor any "involvement in these matters by anyone outside of the IRS." December 23, 2013: John Koskinen is sworn in as the new IRS Commissioner following a 59-36 confirmation vote. Koskinen is no stranger to playing clean-up: he was brought in as the non-executive chairman of Freddie Mac (FMCC) after the credit crisis. His job description changed after the CEO quit and the CFO committed suicide, and Koskinen added CEO, CFO and chief operating officer to his job title. While at Freddie Mac, Koskinen made a number of friends in Washington. January 14, 2014: Congressional leaders fume when sources indicate that no criminal charges will be filed by the Federal Bureau of Investigation (FBI) following a lengthy investigation into tax exempt organization scandal. Reportedly, investigators never found evidence of political bias or "enemy hunting" that are considered to be criminal. No criminal charges are ever filed against any IRS employee or official related to this scandal. May 7, 2014: The House of Representatives passes H. Res. 574 by a vote of 231 to 187, holding Lois Lerner in contempt of Congress “for refusal to comply with a subpoena duly issued by the Committee on Oversight and Government Reform." About a year later, on March 31, 2015, the Department of Justice announces that has decided not pursue criminal contempt charges against Lerner. The DOJ found that she had not waived her Fifth Amendment rights. February 26, 2015: Treasury Deputy Inspector General Timothy Camus confirms that TIGTA is investigating whether the disappearance of emails belonging to Lerner could be linked to criminal activity. While the IRS turned over 67,000 Lerner emails, says IRS Commissioner Koskinen, emails before April 2011 went missing: those were important because they span the time period from the creation of the BOLO lists to the time period that Lerner was advised of the practice (sometime in early 2011). October 23, 2015: The DOJ advises Congress that it is closing its investigation and confirms it will not recommend criminal charges against Lois Lerner or any IRS official. The investigation finds "substantial evidence of mismanagement, poor judgment and institutional inertia leading to the belief by many tax-exempt applicants that the IRS targeted them based on their political viewpoints" inside IRS. "Poor management," said Assistant Attorney General Peter Kadzik, "is not a crime." May 20, 2016: Judiciary Committee Chairman Bob Goodlatte (R-VA) announces there would be hearings to "examine misconduct by the Internal Revenue Service (IRS) Commissioner John Koskinen." He stops short of calling for an impeachment. A few days later, Rep. Elijah Cummings, Ranking Member of the House Oversight Committee, claims that the investigation into the IRS handling of the tax-exempt scandal has cost taxpayers $20 million. June 15, 2016: The House Oversight Committee votes to censure IRS Commissioner John Koskinen. A June 22 hearing by the House Judiciary Committee (the second such hearing) will consider a resolution to impeach Koskinen. The full House must vote to impeach an official; to be removed from office requires a 2/3 vote of the Senate. No agency official has been impeached in over 140 years: the last was Secretary of War William Belknap, under President Ulysses Grant in 1876. June 22, 2016: "We’re moving into uncharted waters," Michael J. Gerhardt, a UNC Chapel Hall constitutional law professor, tells the Judiciary House Committee. Testifing about potential impeachment charges against IRS Commissioner Koskinen, Gerhardt said, "The House has never impeached a sub-Cabinet official. I would urge everyone here to look at alternatives." He testified "the Founders did not want high-ranking officials in the executive or judicial branches to be subject to impeachment for their mistakes in office," suggesting impeachment be reserved for more serious offenses. Koskinen did not attend the hearing, and the IRS did not release an official comment on the proceedings. November 2016: A measure to impeach IRS Commissioner Koskinen “for high crimes and misdemeanors" failed with the House sending the matter back to the Judiciary Committee. It's likely the end of the road for impeachment efforts since a trial would shift resources from a focus on President-elect Donald Trump’s agenda. 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To: zzpat who wrote (1030747)	9/16/2017 11:26:19 AM
From: Sdgla	1 Recommendation Recommended By Mick Mørmøny Respond to of 1576601

by IAN TUTTLE May 15, 2017 7:19 PM @IPTUTTLE The chutzpah of these folks will never cease to amaze: Details about tea party bias claims against the IRS could remain secret because current and former agency officials say their lives are in danger if they publicly testify about the case. Lois Lerner and Holly Paz both have argued in recent court filings that the threat to their lives outweighs the public’s right to hear their testimony about how IRS employees in Cincinnati and Washington D.C. handled applications for tax-exempt status from tea party groups. [Cincinnati Enquirer] No. I have no doubt that Ms. Lerner and Ms. Paz have experienced no little amount of unfriendly mail. (Welcome to the Internet Age, gals!) But let’s recall precisely what led to the present situation: In the lead-up to the 2012 election, agents in the IRS’s Tax Exempt Division systematically harassed conservative nonprofit groups, or groups critical of President Obama. Their applications for tax-exempt status were delayed or denied. Their members had their Facebook posts scrutinized, their family members’ political ambitions questioned, the content of their prayers examined. Some groups were audited. The National Organization for Marriage had its donor list leaked to political opponents. Then, when this scheme was discovered, IRS agents stonewalled Congress and federal investigators, hard drives mysteriously went missing, and the IRS destroyed tens of thousands of pertinent e-mails under congressional subpoena. The head of the Tax Exempt Division through most of these shenanigans was Lois Lerner, who walked away from it all with a $129,000 bonus and a pension. Her second-in-command was Paz, who as head of the Office of Rulings and Agreements oversaw determinations of tax-exempt organizations. Everyone who is so concerned about our constitutional republic turning into a banana one might consider that for years the federal government’s revenue-collecting agency used its considerable powers to bully the president’s political opponents — then covered it up, with the help of an unconcerned White House and an incurious media. Now, facing a class-action lawsuit brought by more than 400 groups, the people centrally responsible for this inarguable malfeasance are — incredibly — trying to play the victims. Lerner and Paz are pretending like they’re testifying against the Mob; if what we know is true, for thousands of Americans they were the Mob. Read more at: nationalreview.com

To: zzpat who wrote (1030747)	9/16/2017 11:49:06 PM
From: Brumar89	Read Replies (1) \| Respond to of 1576601

The Albuquerque Tea Party. BTW the IRS and the Treasury Department admitted wrong doing and fired employees over it. --------------------- Another Judge Confirms: IRS Targeted Tea Party Groups By Hans Bader \| November 21, 2016 \| 4:29 PM EST Yet another judge has ruled against the IRS over its unconstitutional targeting of conservative and tea party groups based on their political views. As USA Today noted, a federal judge found this month that there was “strong” evidence that the IRS “ had discriminated against conservative groups because of their political stances.” Judge Michael R. Barrett wrote in his decision that the Texas Patriots tea party group had “made a strong showing of a likelihood of success” on its claim that its free speech rights were violated by the IRS lengthy delay in processing its application. “The evidence strongly suggests that the IRS initiated the delay” because the Texas group was affiliated with the tea party, the judge wrote. As USA Today reported, “IRS officials in 2013 acknowledged they had singled out conservative-leaning ‘public interest’ groups for extra attention while reviewing their applications for nonprofit status … That led to a major scandal and several investigations by Congress … It also caused the resignations or firings of several top IRS officials, including then-Commissioner Steven Miller as well as other administrators tied to the targeting.” Ad Feedback But since then, the Obama administration has falsely claimed there was no discrimination against conservative or Tea Party groups. Treasury Secretary Jacob Lew has said it was a “ phony scandal.” He claimed the IRS did not target conservative groups, and that any delay in their applications involved “equal opportunity bad judgment” that affected not just “conservative groups” but also “progressive groups.” After initially suggesting that the IRS’s targeting of conservatives was “outrageous,” Obama later denied that any targeting had taken place. As the New York Post notes, Obama initially stated “that the harassment was ‘inexcusable’ and made him ‘angry’ on May 15, 2013.” But “less than a year later, when the heat was off, he said there was ‘not even a smidgen of corruption.’” Similarly, Congressional Democrats claimed that the IRS’s delay in processing conservative applications for non-profit status merely reflected “mismanagement” and that the IRS treated all applicants for nonprofit status in the same poor manner regardless of ideology. But these denials were untrue. Even according to liberal NPR, the list of targeted groups was “top-heavy with conservative groups”: “282 conservative groups were on the IRS list, about two-thirds of the total number of groups that got additional scrutiny.” (NPR’s analysis understated the IRS’s bias, since NPR classified liberal groups like the League of Women Voters as ideologically neutral.) Moreover, in documents recently unearthed by Judicial Watch, a top Obama IRS official admitted it targeted groups based on “guilt by association.” Tom Fitton of Judicial Watch, which is counsel to the Texas Patriots, says “We’re getting document after document showing the IRS both in Washington and Cincinnati knew that [IRS employees] were doing things outside the rules … they were asking inappropriate questions based on guilt by association or party affiliations.” This recent ruling follows earlier court decisions against the IRS. Two federal appeals courts have also ruled against the IRS in unanimous decisions. The Sixth Circuit Court of Appeals pointed out that: Ad Feedback “Among the most serious allegations a federal court can address are that an executive agency has targeted citizens for mistreatment based on their political views. No citizen—Republican or Democrat, socialist or libertarian —should be targeted or even have to fear being targeted on those grounds. Yet those are the grounds on which the plaintiffs allege they were mistreated by the IRS here. The allegations are substantial: most are drawn from findings made by the Treasury Department’s own Inspector General for Tax Administration. Those findings include that the IRS used political criteria to round up applications for tax-exempt status filed by so called tea-party groups; that the IRS often took four times as long to process tea-party applications as other applications; and that the IRS served tea-party applicants with crushing demands for what the Inspector General called ‘unnecessary information.’” Similarly, in reviving a lawsuit against the IRS by other conservative groups it targeted, the D.C. Circuit Court of Appeals noted in True the Vote v. IRS (2016) that: ack “Instead of processing these applications in the normal course of IRS business, as would have been the case with other taxpayers, the IRS selected out these applicants for more rigorous review on the basis of their names, which were in each instance indicative of a conservative or anti-Administration orientation[. … This] was admitted by the Department of Treasury in the 2013 report of the Treasury Inspector General for Tax Administration (TIGTA).” ............ https://www.cnsnews.com/commentary/hans-bader/another-judge-confirms-irs-targeted-tea-party-groups ------------------------------------------ ....... Last month, the ACLJ secured an important victory when District Judge Reggie Walton ordered that the IRS stop delaying determinations on outstanding tax-exempt applications of Tea Party groups and other conservative organizations and gave the agency 30 days to comply. Judge Walton also determined that the IRS must disclose the details of its scheme to target Tea Party organizations.This includes answering questions regarding the determination process prior to the targeting, how and why the targeting began, how the applications were treated during the targeting, and what the agency is doing to prevent further retaliation or discrimination. ............ https://www.thenewamerican.com/usnews/politics/item/24644-irs-denies-tea-party-groups-tax-exempt-status-after-lengthy-wait