The Emerging Junta | National Review Online

The Emerging Junta | National Review Online

Here is what happened. In the run-up to the 2012 election, senior IRS executives including Lois Lerner, then the head of the IRS branch that oversees the activities of tax-exempt nonprofit groups, began singling out conservative-leaning organizations for extra attention, invasive investigations, and legal harassment. The IRS did not target groups that they believed might be violating the rules governing tax-exempt organizations; rather, as e-mails from the agency document, the IRS targeted these conservative groups categorically, regardless of whether there was any evidence that they were not in compliance with the relevant regulations. Simply having the words “tea party,” “patriot,” or “9/12” (a reference to one of Glenn Beck’s many channels of activism) in the name was enough. Also targeted were groups dedicated to issues such as taxes, spending, debt, and, perhaps most worrisome, those that were simply “critical of the how the country is being run.” Organizations also were targeted based on the identity of their donors. Their applications were delayed, their managements harassed, and the IRS demanded that they answer wildly inappropriate questions, such as the content of their prayers. When an internal review threatened to expose the fact that, in the words of the IRS’s inspector general, the agency was “using inappropriate criteria to identify organizations applying for tax-exempt status,” Ms. Lerner staged an event at a tax-law conference at which she used a planted questioner to preemptively disclose the issue on her own terms, and the agency began claiming that the tea-party targeting, while regrettable, was the work of a few misguided agents at a satellite office in Cincinnati. In fact, the direction came from Washington and was, in the words of the agency’s own e-mails, “coordinated with” a senior manager there, Rob Choi, director of rulings and agreements. This began at the behest of Democratic officeholders, including Senator Carl Levin of Michigan, who requested that the IRS disclose to him information about tea-party groups that it would have been illegal for the IRS to disclose. It subsequently emerged that IRS officials had intentionally misled members of Congress and investigators about the matter. During this period, IRS operatives were, according to the Office of Special Counsel, openly campaigning for the reelection of Barack Obama on IRS time using IRS resources. A few were later disciplined for their actions, but the extent of the political activity of IRS agents remains unknown.

The IRS is not just a revenue agency — it is a law-enforcement agency, a police agency with far greater powers of investigation and coercion that any normal police force. Its actions in this matter are not only inappropriate — they are illegal. Using government resources for political ends is a serious crime, as is conspiring to mislead investigators about those crimes. But so far, other than holding Lois Lerner in contempt for refusing to comply with the demands of congressional investigators, almost nothing has happened. The characteristic feature of a police state is that those who are entrusted with the power to enforce the law are not themselves bound by it.

Context is again here important. The IRS scandal is not a standalone issue but comes at a time when the Democratic party is seeking to radically expand the power of the federal government to regulate political speech; we can safely assume that the same people who were using the IRS’s political-speech regulations for political ends will have precisely the same motives and precisely the same opportunity to use other political-speech regulations for precisely the same political ends: to benefit their allies and persecute their enemies. So committed are the Democrats to keeping their critics under the thumb of federal police powers that they have introduced an amendment in the Senate that would effectively repeal the free-speech provisions of the First Amendment, those having proved inconvenient to Democrats in Supreme Court rulings such as McCutcheon and Citizens United, the latter case involving a federal attempt to make it a crime to show a film critical of a political figure under unapproved circumstances.