May 14, 2018

POLITICAL SPEECH SHOULD NOT BE TAXED THOUGH:

Bradley Smith's WSJ Op-Ed Is A 'Breathtaking' Distortion Of The Facts Of The IRS 'Scandal' (David Cay Johnston, 5/13/18, TaxProf Blog)

The record shows that there was no "targeting" of right wing groups and the "hassling" Smith writes about was against all dubious applicants.

Likewise, there was no favoritism for liberal or centrist or establishment or any other C4 organizations. Indeed, the only C4s who had their status revoked were two liberal organizations.

The record shows that the number of conservative groups whose applications were given extra scrutiny was larger than the number of centrist and liberal groups. That, however, tells us nothing about IRS bias, only about the competency and propriety of the applicants. I expect drunks in bars to misunderstand such issues, but not professors.

The record shows that the C4 applications set aside for scrutiny stated or indicated plans to engaged in prohibited activity. Among applications declaring such intent, the facts show, more were in the Tea Party zone of politics than centrist or liberal zones.

One obvious question this raises is whether there are lawyers and other advisers to conservative groups who simply did not understand the C4 law and, logically, saw nothing amiss in the applications they prepared. Was there bad advice circulating among conservative groups? That issue has, as best I can tell, never been investigated.

The Be On the Lookout (BOLO) directive for applications was even handed. It included "Tea Party" because many questionable applications used those two words, making it like some other terms shorthand for identifying which applications were most likely to be problematic.

The BOLO memo also cited "progressive," "blue" and "medical marijuana." Only the last of those might be affiliated with conservative groups, likely libertarian.

The BOLO directive came from a mid-level manager, a self-described conservative Republican who testified that he acted on hown authority. The record shows he did so with good reason.

Many C4 applications -- on their face -- stated or indicated the organization would engage in prohibited activity or strongly suggested that. The facts show that more of these flawed applications, came from right wing groups that the center or left. Had the IRS approved any or all of them without scrutiny THAT would have been a scandal.



Posted by at May 14, 2018 4:16 AM

  

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