HIGHLIGHTS
INAPPROPRIATE CRITERIA WERE USED TO IDENTIFY TAX-EXEMPT APPLICATIONS FOR REVIEW
Highlights
Final Report issued on May 14, 2013
Highlights of Reference Number:* 2013-10-053 to the Internal Revenue Service Acting Commissioner,*Tax Exempt and Government Entities Division.
IMPACT ON TAXPAYERS
Early in Calendar Year 2010, the IRS began using inappropriate criteria to identify organizations applying for tax‑exempt status to review for indications of significant political campaign intervention.* Although the IRS has taken some action, it will need to do more so that the public has reasonable assurance that applications are processed without unreasonable delay in a fair and impartial manner in the future.
WHY TIGTA DID THE AUDIT
TIGTA initiated this audit based on concerns expressed by members of Congress.* The overall objective of this audit was to determine whether allegations were founded that the IRS: *1) targeted specific groups applying for tax‑exempt status, 2)*delayed processing of targeted groupsÂ’ applications, and 3) requested unnecessary information from targeted groups.
WHAT TIGTA FOUND
The IRS used inappropriate criteria that identified for review Tea Party and other organizations applying for tax‑exempt status based upon their*names or policy positions instead of indications of potential political campaign intervention.* Ineffective management: *1)*allowed inappropriate criteria to be developed and stay in place for more than 18 months, 2)*resulted in substantial delays in processing certain applications, and 3) allowed unnecessary information requests to be issued.
Although the processing of some applications with potential significant political campaign intervention was started soon after receipt, no work was completed on the majority of these applications for 13*months.**This was due to delays in receivingassistance from the Exempt Organizations function Headquarters office. *For the 296 total political campaign intervention applications TIGTA reviewed as of December*17, 2012, 108 had been approved, 28*were withdrawn by the applicant, none*had been denied, and 160 were open from 206*to 1,138*calendar days (some for more than three*years and crossing two*election cycles).
More than 20 months after the initial case was identified, processing the cases began in earnest. *Many organizations received requests for additional information from the IRS that included unnecessary, burdensome questions (e.g., lists of past and future donors).* The IRS later informed some organizations that they did not need to provide previously requested information. *IRS officials stated that any donor information received in response to a request from its Determinations Unit was later destroyed.
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Who was head of the tax exempt division? Hint, last name was Lerner. Who is responsible for their division's actions?
Lets just take your first supposed fact. What is your source for this allegation? I think you distorted it by adding the word conservative to make your case.
“the Justice Department convened a meeting with former IRS official Lois Lerner in October 2010 to discuss how the IRS could assist in the criminal enforcement of campaign-finance laws
against politically active nonprofits. This meeting was arranged at the direction of Public Integrity Section Chief Jack Smith.”
The meeting occurred days before Lois Lerner spoke at a Duke University event about the immense political pressure on the IRS to “fix the problem” created by Citizens United before the 2010 midterm election.
Testimony: In 2010, Justice Department Sought Lois Lerner?s Help to Prosecute Tax Exempt Groups Engaging in Politics | Committee on Oversight & Government Reform
Because she was under pressure to fix the problem of liberal groups, which is why she targeted liberal groups for heightened scrutiny, right?
Where and when did Lerner specify either Conservative or Liberal groups?