Excuse #1. There was a sudden flood of applications which slowed down the process
There was no flood of applications according to the I.G. report. Actually the total number was down from previous years.
Excuse #2. The Republicans cut funding
The Obama Administration expanded the IRS in preparation of Obamacare by over 15,000 agents. This is the same excuse Obama and Hillary tried with the lapse in security at Benghazi.
Excuse#3. They've been treating everyone equally so this all about nothing
The IRS admitted already that conservative groups were unfairly targeted. Obama himself said if this were true it is unacceptable behavior. It doesn't matter if Salon.com provides a couple of examples of liberal groups being rejected or in their opinions harassed. The shear numbers cancel any claims out.