,,iii #aac? ,,congress #b;d ,session ,s4 ,,res4 #dhg ,,9 ,,! ,,s5ate ,,( ,,! ,,unit$ ,,/ates ,june #bf1 #bjad ,mr4 ,cruz submitt$ ! foll[+ resolution2 :i* 0 ref]r$ to ! ,committee on ! ,judici>y ,,resolution ,express+ ! s5se ( ! ,s5ate t ,attorney ,g5]al ,eric ,h4 ,hold]1 ,jr4 %\ld appo9t a special c\nsel or prosecutor to inve/igate ! t>get+ ( cons]vative nonpr(it gr\ps by ! ,int]nal ,rev5ue ,s]vice4 ,:]eas1 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 ,:]eas1 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 #bjab1 ! ,,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$ )\t cause to delays la/+ ye>s2 ,:]eas ! ,,tigta audit report f\nd t ! gr\ps select$ = extra scrut9y bas$ on inappropriate crit]ia 7 subject$ to unreasonable & burd5some in=mation reque/s1 includ+ reque/s = in=mation ab\t donors & political beliefs2 ,:]eas ! ,exempt ,organizations ,division )9 ! ,tax-,exempt & ,gov]nm5t ,entities ,division ( ! ,,irs has jurisdiction ov] ! process+ & det]m9ation ( tax-exempt applications2 ,:]eas1 on ,septemb] #ae1 #bjaj1 ,lois ,g4 ,l]n]1 =m] ,director ( ! ,exempt ,organizations ,division1 initiat$ a project to exam9e political activity ( organizations describ$ 9 section #eja7;c77#d7 ( ! ,int]nal ,rev5ue ,code ( #aihf1 writ+ to h] colleagues1 we ne$ to be cauti\s s x isn't a p] se political project2 ,:]eas1 on ,febru>y #a1 #bjaa1 ,lois ,l]n] wrote t ! ,tea ,p>ty matt] 0 v dang]\s & t8 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 ,l]n] ord]$ ! ,tea ,p>ty tax-exempt applications to proce$ ?r\gh a multi-ti] review involv+ h] s5ior te*nical advisor & ! ,,irs ,(fice ( ,*ief ,c\nsel2 ,:]eas ,c>t] ,hull1 an ,,irs lawy] & a #dh-ye> vet]an ( ! ,unit$ ,/ates ,gov]nm5t1 te/ifi$ t ! multi-ti] review 0 unprec$5t$ 9 8 exp]i5ce2 ,:]eas1 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 ,l]n]'s s5ior te*nical advisor2 ,:]eas1 on ,m>* #bb1 #bjab1 ,commission] ( ,int]nal ,rev5ue ,d\glas ,%ulman 0 specifically ask$ ab\t ! t>get+ ( ,tea ,p>ty gr\ps apply+ = tax-exempt /atus dur+ a he>+ be=e ! ,committee on ,ways & ,means ( ! ,h\se ( ,repres5tatives1 to :i* he repli$1 ,i c give y assurances ''' t"h is absolutely no t>get+2 ,:]eas1 on ,april #bf1 #bjab1 ,lois ,l]n] in=m$ ! ,committee on ,ov]sight & ,gov]nm5t ,re=m ( ! ,h\se ( ,repres5tatives t in=mation reque/s 7 done 9 ! ord9>y c\rse ( ! application process2 ,:]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 & #i ( :i* _h n yet be5 approv$ by ! ,,irs1 9 spite ( a prohibition "u ,f$]al law aga9/ public disclosure ( application mat]ials until aft] ! application has be5 approv$2 ,:]eas ! ,,irs det]m9$1 by way ( in=mal1 int]nal review1 t #ge p]c5t ( ! applications = designation z an organization describ$ 9 section #eja7;c77#d7 ( ! ,int]nal ,rev5ue ,code ( #aihf t 7 set aside = fur!r review 7 fil$ by cons]vative-ori5t$ organizations2 ,:]eas1 on ,janu>y #bd1 #bjac1 ,lois ,l]n] wrote1 9 an e-mail to colleagues1 reg>d+ ,organiz+ = ,action1 a tax-exempt organization =m$ z an (f%oot ( ! election campaign ( ,presid5t ,b>ack ,obama3 ,maybe ,i c get ! ,,dc (fice job62 ,:]eas1 on ,may #h1 #bjac1 ,ri*>d ,pilg]1 ,director ( ! ,election ,crimes ,bran* ( ! ,public ,integrity ,section ( ! ,dep>tm5t ( ,ju/ice1 spoke to ,lois ,l]n] ab\t pot5tial prosecution = false /atem5ts ab\t political campaign int]v5tion made by tax-exempt applicants2 ,:]eas1 on ,may #aj1 #bjac1 9 response to a pre-arrang$ "q1 ,lois ,l]n] apologiz$ = ! t>get+ ( cons]vative tax-exempt applicants by ! ,,irs dur+ a spee* at an ev5t organiz$ by ! ,am]ican ,b> ,association2 ,:]eas ! ,committee on ,ways & ,means ( ! ,h\se ( ,repres5tatives det]m9$ t1 ( ! #bih applications delay$ & set aside = additional scrut9y by ! ,,irs1 #hc p]c5t 7 f "r-lean+ organizations2 ,:]eas ! ,committee on ,ways & ,means ( ! ,h\se ( ,repres5tatives det]m9$ t1 z ( ! ,may #aj1 #bjac1 apology f ,lois ,l]n]1 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$2 ,:]eas ! ,committee on ,ways & ,means ( ! ,h\se ( ,repres5tatives det]m9$ t1 ( ! gr\ps t 7 inappropriately subject to dem&s to divulge confid5tial donors1 #hi p]c5t 7 "r-lean+2 ,:]eas1 on ,may #ae1 #bjac1 ,attorney ,g5]al ,eric ,h4 ,hold]1 ,jr4 te/ifi$ be=e ! ,committee on ! ,judici>y ( ! ,h\se ( ,repres5tatives t ! ,dep>tm5t ( ,ju/ice w\ld conduct a dispassionate inve/igation into ! ,,irs matt]1 & t8 w n be ab\t p>ties ''' ?is w n be ab\t ideological p]suasions ''' anybody :o has brok5 ! law w be held acc\ntable2 ,:]eas1 on ,may #ae1 #bjac1 ,presid5t ,b>ack ,obama call$ ! t>get+ ( cons]vative tax-exempt applicants by ! ,,irs 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 ,b>b>a ,boss]man1 a trial attorney at ! ,dep>tm5t ( ,ju/ice :o 9 ! pa/ sev]al ye>s has contribut$ ne>ly #g1jjj to ! ,democratic ,national ,committee & political campaigns ( ,presid5t ,obama1 is play+ a lead+ role 9 ! inve/igation by ! ,dep>tm5t ( ,ju/ice2 ,:]eas ! ,public ,integrity ,section ( ! ,dep>tm5t ( ,ju/ice communicat$ ) ! ,,irs ab\t ! pot5tial prosecution ( tax-exempt applicants2 ,:]eas1 on ,decemb] #e1 #bjac1 ,presid5t ,obama decl>$ 9 a national television int]view t ! t>get+ ( cons]vative tax-exempt applicants by ! ,,irs 0 caus$ by a bureaucratic li/ by employees 9 an (fice 9 ,c9c9nati2 ,:]eas1 on ,april #i1 #bjad1 ! ,committee on ,ways & ,means ( ! ,h\se ( ,repres5tatives ref]r$ ,lois ,l]n] to ! ,dep>tm5t ( ,ju/ice = crim9al prosecution2 ,:]eas ! ,committee on ,ways & ,means ( ! ,h\se ( ,repres5tatives f\nd t ,lois ,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 ! ,committee on ,ways & ,means ( ! ,h\se ( ,repres5tatives f\nd t ,lois ,l]n] t>get$ ,crossroads ,grassroots ,policy ,/rategies :ile ignor+ simil> lib]al-lean+ tax-exempt applicants2 ,:]eas ! ,committee on ,ways & ,means ( ! ,h\se ( ,repres5tatives f\nd t ,lois ,l]n] imp$$ (ficial inve/igations by kn[+ly provid+ mislead+ /atem5ts to ,,tigta1 9 app>5t violation ( section #ajja ( title #ah1 ,unit$ ,/ates ,code2 ,:]eas ! ,committee on ,ways & ,means ( ! ,h\se ( ,repres5tatives f\nd t ,lois ,l]n] may h disclos$ confid5tial taxpay] in=mation1 9 app>5t violation ( section #fajc ( ! ,int]nal ,rev5ue ,code ( #aihf2 ,:]eas =m] ,dep>tm5t ( ,ju/ice (ficials h te/ifi$ be=e a subcommittee ( ! ,committee on ,ov]sight & ,gov]nm5t ,re=m ( ! ,h\se ( ,repres5tatives t ! circum/ances ( ! inve/igation by ! adm9i/ration ( ! t>get+ ( cons]vative tax-exempt applicants by ! ,,irs 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 ,:]eas1 on ,janu>y #ac1 #bjad1 unnam$ (ficials 9 ! ,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 ( ! inve/igation by ! ,dep>tm5t ( ,ju/ice2 ,:]eas1 on ,janu>y #bi1 #bjad1 ,attorney ,g5]al ,hold] told ! ,s5ate ,committee on ! ,judici>y1 ,i don't ?9k t !re is a basis = u to conclude on ! in=mation z x pres5tly exi/s t !re is any reason = ! appo9tm5t ( ! indep5d5t c\nsel ''' 4 ,! notion t someh[ ?is has caus$ a loss ( fai? 9 ?is ,ju/ice ,dep>tm5t is inconsi/5t ) ! facts2 ,:]eas1 on ,febru>y #b1 #bjad1 ,presid5t ,obama /at$ publicly t !re 0 n ev5 a smidg5 ( corruption 9 connection ) ! ,,irs t>get+ activity2 ,:]eas1 on ,april #af1 #bjad1 e-mails 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 ( ,ju/ice & und]m9$ its inve/igation2 ,:]eas1 on ,may #h1 #bjad1 ! ,,irs agre$ to provide all ( ,lois ,l]n]'s e-mails to inve/igators ( ! ,committee on ,ways & ,means ( ! ,h\se ( ,repres5tatives2 ,:]eas1 on ,may #ad1 #bjad1 e-mails obta9$ ?r\gh a reque/ "u section #eeb ( title #e1 ,unit$ ,/ates ,code 7commonly kn[n z ! ,fre$om ( ,in=mation ,act7 by ! nonpr(it gr\p ,judicial ,wat* indicate t ! ,wa%+ton (fice ( ! ,,irs 0 exam9+ applications = tax-exempt /atus by ,tea ,p>ty organizations1 :i* is contr>y to claims t ! cases 7 be+ h&l$ by l[]-level work]s 9 ,c9c9nati2 ,:]eas1 on ,june #aa1 #bjad1 ,james ,comey1 ,director ( ! ,f$]al ,bureau ( ,inve/igation 7,,fbi71 te/ifi$ to ! ,committee on ! ,judici>y ( ! ,h\se ( ,repres5tatives t ,,fbi inve/igators did n exam9e ! ,,irs database ) taxpay] in=mation1 :i* includ$ private taxpay] in=mation t is prohibit$ f be+ %>$ )\t an ord] f a judge1 & only look$ at ! table ( cont5ts2 ,:]eas1 on ,june #ac1 #bjad1 ,,irs ,(fice ( ,legislative ,affairs ,director ,leon>d ,ourls] in=m$ ! ,committee on ,f9ance ( ! ,s5ate t ! ,,irs c\ld n produce e-mails f ,janu>y #bjji ?r\gh ,april #bjaa f ,lois ,l]n] due to a comput] cra%2 ,:]eas1 on ,june #ag1 #bjad1 ! ,,irs /at$ t x c\ld n produce e-mails f #f o!r ,,irs employees2 ,:]eas1 on ,june #bc1 #bjad1 x 0 report$ t ,commission] ( ,int]nal ,rev5ue ,john ,kosk95 has contribut$ approximately #ajj1jjj to ,democratic c&idates & organizations1 includ+ #g1cjj to ,presid5t ,obama2 ,:]eas1 on ,june #bd1 #bjad1 x 0 report$ t ! ,,irs agre$ to pay #ej1jjj 9 damages to "o ( ! cons]vative gr\ps1 ! ,national ,organization = ,m>riage1 z a result ( ! unlawful release ( confid5tial in=mation to a political rival ( t gr\p2 ,:]eas1 on ,june #be1 #bjad1 accord+ to ! ,committee on ,ways & ,means ( ! ,h\se ( ,repres5tatives1 ,lois ,l]n] s\ght to h ,s5ator ,*uck ,grassley1 a sitt+ ,unit$ ,/ates ,s5ator & rank+ ,republican memb] ( ! ,committee on ! ,judici>y ( ! ,s5ate1 ref]r$ = ,,irs exam9ation2 & ,:]eas section #fjj4a ( title #bh1 ,code ( ,f$]al ,regulations1 promulgat$ "u section #eae ( title #bh1 ,unit$ ,/ates ,code1 requires ! ,attorney ,g5]al to appo9t a special c\nsel or prosecutor :5 x is det]m9$ t-- 7#a7 a crim9al inve/igation ( a p]son or matt] is w>rant$2 7#b7 inve/igation or prosecution ( t p]son or matt] by a ,unit$ ,/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/ances2 & 7#c7 "u ! circum/ances1 x w\ld be 9 ! public int]e/ to appo9t an outside special c\nsel or prosecutor to assume responsibility = ! matt]3 ,n[1 !re=e1 be x ,t x is ! s5se ( ! ,s5ate t-- 7#a7 ! /atem5ts & actions ( ! ,int]nal ,rev5ue ,s]vice 7,,irs71 ! ,dep>tm5t ( ,ju/ice1 & ! adm9i/ration ( ,presid5t ,b>ack ,obama 9 connection ) ! t>get+ ( cons]vative tax-exempt applicants by ! ,,irs h s]v$ to und]m9e ! inve/igation by ! ,dep>tm5t ( ,ju/ice2 7#b7 ! ef=ts ( ! adm9i/ration to und]m9e ! inve/igation by ! ,dep>tm5t ( ,ju/ice1 & ! appo9tm5t ( ,b>b>a ,boss]man1 :o has donat$ almo/ #g1jjj to ,presid5t ,obama & ! ,democratic ,national ,committee1 to a lead inve/igative role1 h creat$ a conflict ( int]e/ 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 ,l]n]1 =m] ,director ( ! ,exempt ,organizations ,division )9 ! ,tax-,exempt & ,gov]nm5t ,entities ,division ( ! ,,irs1 & ! ongo+ disclosure ( int]nal communications %[+ pot5tially unlawful conduct by executive bran* p]sonnel2 7#d7 appo9tm5t ( a special c\nsel or prosecutor w\ld be 9 ! public int]e/1 giv5 ! conflict ( int]e/ = ! ,dep>tm5t ( ,ju/ice & ! /rong public int]e/ 9 ensur+ t public (ficials :o inappropriately t>get individuals = ex]cis+ _! "r to free expression are held acc\ntable2 & 7#e7 ,attorney ,g5]al ,eric ,h4 ,hold]1 ,jr4 %\ld appo9t a special c\nsel or prosecutor1 ) mean+ful indep5d5ce1 to inve/igate ! t>get+ ( cons]vative nonpr(it advocacy gr\ps by ! ,,irs4