,h4 ,,res4 #efe ,9 ! ,h\se ( ,repres5tatives1 ,u4 ,s41 ,may #g1 #bjad ,,resolution ,:]eas 9 ,febru>y ( #bjaj1 ! ,int]nal ,rev5ue ,s]vice 7,,irs7 began t>get+ cons]vative nonpr(it gr\ps = extra scrut9y 9 connection ) applications = tax-exempt /atus2 ,:]eas on ,may #ad1 #bjac1 ! ,treasury ,inspector ,g5]al = ,tax ,adm9i/ration 7,,tigta7 issu$ an audit report entitl$1 ,inappropriate ,crit]ia ,7 ,us$ to ,id5tify ,tax-,exempt ,applications = ,review2 ,:]eas ! ,,tigta audit report f\nd t f #bjaj until #bjab ! ,,irs sy/ematically subject$ tax-exempt applicants to extra scrut9y bas$ on inappropriate crit]ia1 includ+ use ( ! phrases ,tea ,p>ty1 ,patriots1 & #i_/ab2 ,:]eas ! ,,tigta audit report f\nd t ! gr\ps select$ = extra scrut9y bas$ on inappropriate crit]ia 7 subject$ to ye>s-long delay )\t cause2 ,:]eas ! ,,tigta audit report f\nd t ! gr\ps select$ = extra scrut9y bas$ on inappropriate crit]ia 7 subject$ to inappropriate & burd5some in=mation reque/s1 includ+ reque/s = in=mation ab\t donors & political beliefs2 ,:]eas on ,janu>y #bg1 #bjaj1 9 8 ,/ate ( ! ,union ,address1 ,presid5t ,b>ack ,obama criticiz$ ! ,citiz5s ,unit$ v4 ,f$]al ,election ,commission decision1 say+3 ,) all due def]5ce to sep>ation ( p[]s1 la/ week ! ,supreme ,c\rt rev]s$ a c5tury ( law t ,i believe w op5 ! floodgates = special int]e/s--includ+ =eign corporations--to sp5d )\t limit 9 our elections2 ,:]eas ?r\gh\t #bjaj1 ,presid5t ,b>ack ,obama & congressional ,democrats publicly criticiz$ ! ,citiz5s ,unit$ decision & cons]vative-ori5t$ tax-exempt organizations2 ,:]eas ! ,exempt ,organizations ,division )9 ! ,,irs's ,tax-,exempt & ,gov]nm5t ,entities ,division has jurisdiction ov] ! process+ & det]m9ation ( tax-exempt applications2 ,:]eas on ,septemb] #ae1 #bjaj1 ,lois ,g4 ,l]n]1 ,director ( ! ,exempt ,organizations ,division1 initiat$ a project to exam9e political activity ( #eja7;c77#d7 organizations1 writ+ to h] colleagues1 we ne$ to be cauti\s s x isn't a p] se political project2 ,:]eas on ,octob] #ai1 #bjaj1 ,lois ,g4 ,l]n] told an audi5ce at ,duke ,univ]sity's ,san=d ,s*ool ( ,public ,policy t ev]ybody is scream+ at ! ,,irs to fix ! problem pos$ by ! ,citiz5s ,unit$ decision2 ,:]eas on ,febru>y #a1 #bjaa1 ,lois ,g4 ,l]n] wrote t ! ,tea ,p>ty matt] 0 v dang]\s1 expla9+ ,?is c\ld be ! vehicle to g to c\rt on ! issue ( :e!r ,citiz5's sic ,unit$ ov]turn+ ! ban on corporate sp5d+ applies to tax exempt rules2 ,:]eas ,lois ,g4 ,l]n] ord]$ ! ,tea ,p>ty tax-exempt applications to proce$ ?r\gh a multi-ti] review involv+ h] s5ior te*nical advisor & ! ,*ief ,c\nsel's (fice ( ! ,,irs2 ,:]eas ,c>t] ,hull1 a #dh-ye> vet]an ( ! ,f$]al ,gov]nm5t1 te/ifi$ t ! multi-ti] review 0 unprec$5t$ 9 8 exp]i5ce2 ,:]eas on ,june #a1 #bjaa1 ,holly ,paz1 ,director ( ,rul+s & ,agreem5ts )9 ! ,exempt ,organizations ,division1 reque/$ ! tax-exempt application fil$ by ,crossroads ,grassroots ,policy ,/rategies = review by ,lois ,g4 ,l]n]'s s5ior te*nical advisor2 ,:]eas 9 ,june #bjaa1 ,lois ,g4 ,l]n] ord]$ ! ,tea ,p>ty cases to be r5am$ because %e view$ ! t]m ,tea ,p>ty to be pejorative2 ,:]eas on ,m>* #bb1 #bjab1 ,,irs ,commission] ,d\glas ,%ulman 0 specifically ask$ ab\t ! t>get+ ( ,tea ,p>ty gr\ps apply+ = tax-exempt /atus dur+ a he>+ be=e ! ,h\se ,committee on ,ways & ,means1 to :i* he repli$1 ,i c give y assurances 99 99 99 t"h is absolutely no t>get+42 ,:]eas on ,april #bf1 #bjab1 ,,irs ,exempt ,organizations ,director ,lois ,g4 ,l]n] in=m$ ! ,h\se ,committee on ,ov]sight & ,gov]nm5t ,re=m t in=mation reque/s 7 done 9 ! ord9>y c\rse ( ! application process2 ,:]eas on ,may #d1 #bjab1 ,,irs ,exempt ,organizations ,director ,lois ,g4 ,l]n] provid$ to ! ,h\se ,committee on ,ov]sight & ,gov]nm5t ,re=m specific ju/ification = ! ,,irs's in=mation reque/s2 ,:]eas prior to ! ,novemb] #bjab election1 ! ,,irs provid$ #ca applications = tax-exempt /atus to ! inve/igative website ,pro,publica1 all ( :i* 7 f cons]vative gr\ps & n9e ( :i* _h n yet be5 approv$ by ! ,,irs1 & ,f$]al law prohibits public disclosure ( application mat]ials until aft] ! application has be5 approv$2 ,:]eas ! initial te/ cases develop$ by ! ,,irs 7 applications fil$ by cons]vative-ori5t$ ,tea ,p>ty organizations2 ,:]eas ! ,,irs det]m9$1 by way ( in=mal1 int]nal review1 t #ge p]c5t ( ! affect$ applications = #eja7;c77#d7 /atus 7 fil$ by cons]vative-ori5t$ organizations2 ,:]eas on ,janu>y #bd1 #bjac1 ,lois ,g4 ,l]n] e-mail$ colleagues ab\t ,organiz+ = ,action1 a tax-exempt organization =m$ z an (f%oot ( ,presid5t ,b>ack ,obama's election campaign1 writ+3 ,maybe ,i c get ! ,,dc (fice job62 ,:]eas on ,may #h1 #bjac1 ,ri*>d ,pilg]1 ,director ( ! ,election ,crimes ,bran* ( ! ,dep>tm5t ( ,ju/ice's ,public ,integrity ,section1 spoke to ,lois ,g4 ,l]n] ab\t pot5tial prosecution = false /atem5ts ab\t political campaign int]v5tion made by tax-exempt applicants2 ,:]eas on ,may #aj1 #bjac1 ,,irs ,exempt ,organizations ,director ,lois ,g4 ,l]n] apologiz$ = ! ,,irs's t>get+ ( cons]vative tax-exempt applicants dur+ a spee* at an ev5t organiz$ by ! ,am]ican ,b> ,association2 ,:]eas ! ,ways & ,means ,committee det]m9$ t1 ( ! #bih applications delay$ & set aside = extra scrut9y by ! ,,irs1 #hc p]c5t 7 f "r-lean+ organizations2 ,:]eas ! ,ways & ,means ,committee also det]m9$ t1 z ( ,lois ,g4 ,l]n]'s ,may #aj1 #bjac apology1 only #de p]c5t ( ! "r-lean+ gr\ps set aside = extra scrut9y _h be5 approv$1 :ile #gj p]c5t ( left-lean+ gr\ps & #ajj p]c5t ( ! gr\ps ) progressive names _h be5 approv$2 ,:]eas ! ,ways & ,means ,committee has also det]m9$ t1 ( ! gr\ps t 7 inappropriately subject to dem&s to divulge confid5tial donors1 #hi p]c5t 7 "r-lean+2 ,:]eas on ,may #ae1 #bjac1 ,attorney ,g5]al ,hold] te/ifi$ be=e ! ,judici>y ,committee t ! ,dep>tm5t ( ,ju/ice w\ld conduct a dispassionate inve/igation into ! ,,irs matt]1 & t8 w n be ab\t p>ties 99 99 99 ?is w n be ab\t ideological p]suasions 99 99 99 anybody :o has brok5 ! law w be held acc\ntable2 ,:]eas on ,may #ae1 #bjac1 ,presid5t ,b>ack ,obama call$ ! ,,irs's t>get+ inexcusable & promis$ t he w\ld n tol]ate ?is k9d ( behavior 9 any ag5cy1 b especially 9 ! ,,irs1 giv5 ! p[] t x has & ! rea* t x has into all ( our lives2 ,:]eas ! ,attorney ,g5]al has /at$ t ! ,dep>tm5t ( ,ju/ice's inve/igation involves compon5ts f ! ,civil ,rights ,division & ! ,public ,integrity ,section2 ,:]eas ! ,civil ,rights ,division ( ! ,dep>tm5t ( ,ju/ice has a hi/ory ( politicization1 z evid5t 9 ! report by ! ,dep>tm5t ( ,ju/ice ,(fice ( ,inspector ,g5]al entitl$1 ,a ,review ( ! ,op]ations ( ! ,vot+ ,rights ,section ( ! ,civil ,rights ,division2 ,:]eas ,b>b>a ,boss]man1 a trial attorney 9 ! ,civil ,rights ,division :o 9 ! pa/ sev]al ye>s has contribut$ ne>ly #g1jjj to ! ,democratic ,national ,committee & ,presid5t ,b>ack ,obama's political campaigns1 is play+ a lead+ role 9 ! ,dep>tm5t ( ,ju/ice's inve/igation2 ,:]eas ! ,public ,integrity ,section communicat$ ) ! ,,irs ab\t ! pot5tial prosecution ( tax-exempt applicants2 ,:]eas on ,decemb] #e1 #bjac1 ,presid5t ,b>ack ,obama decl>$ 9 a national television int]view t ! ,,irs's t>get+ ( cons]vative tax-exempt applicants 0 caus$ by a bureaucratic li/ by employees 9 an (fice 9 ,c9c9nati2 ,:]eas on ,april #i1 #bjad1 ! ,h\se ,committee on ,ways & ,means ref]r$ ,lois ,g4 ,l]n] to ! ,dep>tm5t ( ,ju/ice = crim9al prosecution2 ,:]eas ! ,h\se ,committee on ,ways & ,means f\nd t ,lois ,g4 ,l]n] us$ h] position to improp]ly influ5ce ag5cy action aga9/ cons]vative tax-exempt organizations1 d5y+ ^! gr\ps due process & equal protection rights z gu>ante$ by ! ,unit$ ,/ates ,con/itution1 9 app>5t violation ( section #bdb ( title #ah1 ,unit$ ,/ates ,code2 ,:]eas ! ,h\se ,committee on ,ways & ,means f\nd t ,lois ,g4 ,l]n] t>get$ ,crossroads ,grassroots ,policy ,/rategies :ile ignor+ simil> lib]al-lean+ tax-exempt applicants2 ,:]eas ! ,h\se ,committee on ,ways & ,means f\nd t ,lois ,g4 ,l]n] imp$$ (ficial inve/igations by kn[+ly provid+ mislead+ /atem5ts to ! ,treasury ,inspector ,g5]al = ,tax ,adm9i/ration1 9 app>5t violation ( section #ajja ( title #ah1 ,unit$ ,/ates ,code2 ,:]eas ! ,h\se ,committee on ,ways & ,means f\nd t ,lois ,g4 ,l]n] may h disclos$ confid5tial taxpay] in=mation1 9 app>5t violation ( section #fajc ( ! ,int]nal ,rev5ue ,code2 ,:]eas =m] ,dep>tm5t ( ,ju/ice (ficials h te/ifi$ be=e a subcommittee ( ! ,h\se ,committee on ,ov]sight & ,gov]nm5t ,re=m t ! circum/ances ( ! ,adm9i/ration's inve/igation ( ! ,,irs's t>get+ ( cons]vative tax-exempt applicants w>rant ! appo9tm5t ( a special c\nsel2 ,:]eas ,dep>tm5t ( ,ju/ice regulations c\nsel attorneys to avoid ! appe>ance ( a conflict ( int]e/ likely to affect ! public p]ception ( ! integrity ( ! inve/igation or prosecution2 ,:]eas s9ce ,may #ae1 #bjac1 ! ,dep>tm5t ( ,ju/ice & ! ,f$]al ,bureau ( ,inve/igation h refus$ to coop]ate ) congressional ov]sight ( ! ,adm9i/ration's inve/igation ( ! ,,irs's t>get+ ( cons]vative tax-exempt applicants2 ,:]eas on ,janu>y #ac1 #bjad1 unnam$ (ficials at ! ,dep>tm5t ( ,ju/ice leak$ to ! m$ia t no crim9al *>ges w\ld be appropriate = ,,irs (ficials :o engag$ 9 ! t>get+ activity1 :i* und]m9$ ! integrity ( ! ,dep>tm5t ( ,ju/ice's inve/igation2 ,:]eas on ,febru>y #b1 #bjad1 ,presid5t ,b>ack ,obama /at$ publicly t !re 0 n ev5 a smidg5 ( corruption 9 connection ) ! ,,irs t>get+ activity2 ,:]eas on ,april #af1 #bjad1 electronic mail communications betwe5 ! ,dep>tm5t ( ,ju/ice & ! ,,irs 7 releas$ %[+ t ! ,dep>tm5t ( ,ju/ice consid]$ prosecut+ cons]vative nonpr(it gr\ps = engag+ 9 political activity t is legal "u ,f$]al law1 :i* damag$ ! integrity ( ! ,dep>tm5t & und]m9$ its inve/igation2 & ,:]eas ! ,code ( ,f$]al ,regulations requires ! ,attorney ,g5]al to appo9t a ,special ,c\nsel :5 he or %e det]m9es-- 7#a7 t crim9al inve/igation ( a p]son or matt] is w>rant$1 7#b7 t inve/igation or prosecution ( t p]son or matt] by a ,unit$ ,/ates ,attorney's ,(fice or litigat+ ,division ( ! ,dep>tm5t ( ,ju/ice w\ld pres5t a conflict ( int]e/ = ! ,dep>tm5t or o!r extraord9>y circum/ances1 & 7#c7 t "u ! circum/ances1 x w\ld be 9 ! public int]e/ to appo9t an outside ,special ,c\nsel to assume responsibility = ! matt]3 ,n[1 !re=e1 be x ,t x is ! s5se ( ! ,h\se ( ,repres5tatives t-- 7#a7 ! /atem5ts & actions ( ! ,,irs1 ! ,dep>tm5t ( ,ju/ice1 & ! ,obama ,adm9i/ration 9 connection ) ?is matt] h s]v$ to und]m9e ! ,dep>tm5t ( ,ju/ice's inve/igation2 7#b7 ! ,adm9i/ration's ef=ts to und]m9e ! inve/igation1 & ! appo9tm5t ( a p]son :o has donat$ almo/ sev5 ?\s& doll>s to ,presid5t ,obama & ! ,democratic ,national ,committee 9 a lead inve/igative role1 h creat$ a conflict ( int]e/ = ! ,dep>tm5t ( ,ju/ice t w>rants removal ( ! inve/igation f ! normal processes ( ! ,dep>tm5t ( ,ju/ice2 7#c7 fur!r inve/igation ( ! matt] is w>rant$ due to ! app>5t crim9al activity by ,lois ,g4 ,l]n]1 & ! ongo+ disclosure ( int]nal communications %[+ pot5tially unlawful conduct by ,executive ,bran* p]sonnel2 7#d7 giv5 ! ,dep>tm5t's conflict ( int]e/1 z well z ! /rong public int]e/ 9 ensur+ t public (ficials :o inappropriately t>get$ ,am]ican citiz5s = ex]cis+ _! "r to free expression are held acc\ntable1 appo9tm5t ( a ,special ,c\nsel w\ld be 9 ! public int]e/2 & 7#e7 ,attorney ,g5]al ,hold] %\ld appo9t a ,special ,c\nsel1 )\t fur!r delay1 to inve/igate ! ,,irs's t>get+ ( cons]vative nonpr(it advocacy gr\ps4 ,cl]k4