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Full-Text Articles in Law
Should The Irs Never "Target" Taxpayers? An Examination Of The Irs Tea Party Affair, Philip T. Hackney
Should The Irs Never "Target" Taxpayers? An Examination Of The Irs Tea Party Affair, Philip T. Hackney
Journal Articles
This article is part of a symposium held at Valparaiso University Law School entitled "Money in Politics: The Good, the Bad and the Ugly."
In 2013, the Treasury Inspector General for Tax Administration faulted the Internal Revenue Service for the appearance of impartiality because it used names and policy positions such as “Tea Party” and conservative ideology to pick applications for tax-exempt status for greater scrutiny. The Inspector General's review came after members of Congress accused the Service of "targeting" conservative organizations. This Article finds the Inspector General's claim lacks a firm foundation. The use of names to select organizations …