The IRS began targeting conservative groups a couple of years ago. The Commissioner at the time was Douglas Shulman, a Bush appointee who conveniently resigned about 6 months ago.
The woman who runs the Exempt Organizations Division is Lois Lerner. She's already been caught lying to investigators about when she knew what. She was appointed to the position in 2005 by Mark W. Everson, another Bush appointee.
The Acting Commission of the IRS since Shulman resigned is Steven T. Miller, a career bureaucrat who was Deputy Commissioner under Shulman. He was the Director of Exempt Organizations before Lerner.
In other words, all the key players in this scandal at the IRS worked in the very department which is the center of the controversy and all but one were Republican appointees. Each should have known what was going on.
The story was first broken by Jay Sekulow, a far-right wing lawyer once connected with Pat Robertson's CBN who now runs the right wing American Center for Law and Justice. He's a frequent commentator on FOX and other conservative outlets. Robertson, you may recall, was one of the founding fathers of the Republican dominated Evangelical movement.
Conspiracy theory: Did the Republican appointees direct lower level employees to target right wing organizations on purpose, just to generate a "gotcha" moment for Barack Obama? Were those right wing organizations tipped to show Sekulow what the IRS was demanding of them? Is it coincidence that Shulman resigned just as Sekulow began to make noise about it? Has Miller been set up to take the fall?
Y'all like conspiracy theories. How about this one?
Hackery. Like almost all conspiracy theories it requires a lot of hackery. This would require far to many people putting things into place without any knowledge of what was to come and then taking large risks for almost no gain whatsoever. That is rather silly.
At least those that think Obama is at the heart of this are really only relying on one person telling the head of the IRS that he is going to give his political opponents some resistance in 501c status. The other, more likely, scenario is that one of the lead IRS bureaucrats was over zelous and thought what he was doing was right and legal. Most things end up being people with chips on their shoulders and overzealous people that donÂ’t understand there are limits to power.
It wouldn't require the participants to know in advance that Obama would be elected or for George Bush to order it. It could simply be a case of taking advantage of what happened to have been in place. And, given that the same people already had experience in doing it to leftist groups, it wouldn't be much of a stretch to believe it could have been done deliberately, would it?
I'm not saying this is what happened. I'm merely pointing out the possibility exists and, given the modern-day GOP's proclivity for secret operations going back to Richard Nixon, their ability to lie right in the faces of the American people (Reagan and Iran/Contra) and
the machinations of Karl Rove et. al, it's not really any more farfetched than the current conspiracy theory that Obama knew all about it and ordered it done.