Welcome to Scribd. Sign in or start your free trial to enjoy unlimited e-books, audiobooks & documents.Find out more
Download
Standard view
Full view
of .
Look up keyword or section
Like this
2Activity
0 of .
Results for:
No results containing your search query
P. 1
House panel's IRS report

House panel's IRS report

Ratings:
(0)
|Views: 12|Likes:
Published by The Washington Post
House Oversight and Government Reform Committee report on IRS targeting of tax-exempt organizations
House Oversight and Government Reform Committee report on IRS targeting of tax-exempt organizations

More info:

Published by: The Washington Post on Mar 11, 2014
Copyright:Attribution Non-commercial

Availability:

Read on Scribd mobile: iPhone, iPad and Android.
download as PDF, TXT or read online from Scribd
See more
See less

05/04/2015

pdf

text

original

 
 
C
OMMITTEE ON
O
VERSIGHT AND
G
OVERNMENT
EFORM
 
D
ARRELL
I
SSA
,
 
C
HAIRMAN
 
L
OIS
L
ERNER 
S
I
NVOLVEMENT
 
IN THE
 IRS
 
T
ARGETING OF
T
AX
-E
XEMPT
O
RGANIZATIONS
 
S
TAFF
EPORT
C
OMMITTEE ON
O
VERSIGHT AND
G
OVERNMENT
EFORM
 U.S.
 
H
OUSE OF
EPRESENTATIVES
 113
TH
C
ONGRESS
 M
ARCH
11,
 
2014
 
2
I. Table of Contents
 
3
II. Executive Summary
In February 2012, the Committee on Oversight and Government Reform began investigating allegations that the Internal Revenue Service inappropriately scrutinized certain applicants seeking tax-exempt status. Section 501(c)(4) of the Internal Revenue Code permits incorporation of organizations that meet certain criteria and focus on advancing
social welfare
 goals.
1
 With a 501(c)(4) designation, such organizations are not subject to federal income tax. Donations to these organizations are not tax deductible. Consistent with the Constitutionally  protected right to free speech, these organizations
 – 
 commonly referred to as
501(c)(4)s
 
 – 
 may engage in campaign-related activities provided that these activities do not comprise a majority of the organizations
 efforts.
2
 On May 12, 2013, the Treasury Inspector General for Tax Administration (TIGTA) released a report that found that the Exempt Organizations (EO) division of the IRS inappropriately targeted
Tea Party
 and other conservative applicants for tax-exempt status and subjected them to heightened scrutiny.
3
 This additional scrutiny resulted in extended delays that, in most cases, sidelined applicants during the 2012 election cycle, in spite of their Constitutional right to participate. Meanwhile, the majority of liberal and left-leaning 501(c)(4) applicants won approval.
4
 Documents and information obtained by the Committee since the release of the TIGTA report show that Lois G. Lerner, the now-retired Director of IRS Exempt Organizations (EO), was extensively involved in targeting conservative-oriented tax-exempt applicants for inappropriate scrutiny. This report details her role in the targeting of conservative-oriented organizations, which would later result in some level of increased scrutiny of applicants from across the political spectrum. It also outlines her obstruction of the Committee
s investigation. Prior to joining the IRS, Lerner was the Associate General Counsel and Head of the Enforcement Office at the Federal Elections Commission (FEC).
5
 During her tenure at the FEC, she also engaged in questionable tactics to target conservative groups seeking to expand their  political involvement, often subjecting them to heightened scrutiny.
6
 Her political ideology was evident to her FEC colleagues. She brazenly subjected Republican groups to rigorous investigations. Similar Democratic groups did not receive the same scrutiny.
7
 The Committee
s investigation of Lerner 
s role in the IRS
s targeting of tax-exempt organizations found that she led efforts to scrutinize conservative groups while working to
1
 I.R.C. § 501(c)(4).
2
 I.R.C. § 501(c)(4); Treas. Reg. § 1.501(c)(4)-1(a)(2).
3
 T
REASURY
I
 NSPECTOR
G
EN
.
 FOR
T
AX
A
DMIN
.,
 
I
 NAPPROPRIATE
C
RITERIA
W
ERE
U
SED TO
I
DENTIFY
T
AX
-E
XEMPT
A
PPLICATIONS FOR
EVIEW
 (May 14, 2013).
4
 Gregory Korte,
 IRS Approved Liberal Groups while Tea Party in Limbo
, USA Today, May 15, 2013.
5
 Eliana Johnson,
 Lois Lerner at the FEC 
, N
AT
L
EVIEW
 (May 23, 2013) [hereinafter
 Lois Lerner at the FEC 
].
6
 
 Id.
 
7
 
 Id.
; Rebekah Metzler,
 Lois Lerner: Career Gov’t Employee Under Fire
, U.S.
 
 N
EWS
&
 
W
ORLD
EP
. (May 30, 2013),
available at 
 http://www.usnews.com/news/articles/2013/05/30/lois-lerner-career-government-employee-under-fire (last accessed Jan. 14, 2014).

You're Reading a Free Preview

Download
scribd
/*********** DO NOT ALTER ANYTHING BELOW THIS LINE ! ************/ var s_code=s.t();if(s_code)document.write(s_code)//-->