Sens. Hatch and Baucus Send Letter to Get IRS Mess Docs for Finance Committee

Bloomberg BNA posts the letter.

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“Crossroads GPS believes it is under IRS scrutiny”

LAT:

Crossroads GPS, the behemoth conservative advocacy group behind some of the most robust attacks against President Obama’s administration, said Monday that it believes it is among those organizations subjected to special scrutiny by the Internal Revenue Service.

The statement by the group comes as campaign finance reform advocates and congressional Democrats have claimed that the IRS failed to examine the activities of Crossroads and other major political players, even as agents in Cincinnati were inappropriately flagging conservative groups based on terms such as “tea party” and “patriot.”

But on Monday, a spokesman for Crossroads said the group’s experience with the IRS indicates that it was also caught in the dragnet.

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“Democrats strike back at GOP voting measures”

AP:

In a bitter fight, Colorado Democrats recently muscled through the Statehouse a massive elections reform bill that allows voters to register up until Election Day and still cast their ballots.

It’s the latest – and most substantial – development in a nationwide Democratic Party effort to strike back at two years of Republican success in passing measures to require identification at polling places and purge rolls of suspect voters.

Democratic-controlled states like California, Connecticut and Maryland also all have sought to make it easier to cast a ballot as late as possible. They recently passed versions of same-day voter registration measures, which traditionally help younger and poorer voters – the sort who lean Democratic.

Undaunted, the GOP is aggressively fighting the efforts.

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“Republican National Hispanic Assembly expected to file formal complaint for suspicious votes”

Absentee ballot fraud alleged in Bakersfield.

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“Voting Rights Institute to Train New Generation of Voting Rights Lawyers”

Wish I could be in D.C. for this:

The Campaign Legal Center and American University’s Washington College of Law will jointly launch a new Voting Rights Law Institute this summer to help train the next generation voting rights litigators.  The four-night Institute will be held June 24 – 27, to train and update law students and practitioners on enforcement of voting rights law, particularly cases brought to enforce Section 2 of the Voting Rights Act, and the Fourteenth and Fifteenth Amendments to the Constitution.   The Voting Rights Institute is believed to be the first of its kind.

Experts in the field will provide background on the Voting Rights Act and relevant Supreme Court cases and will then focus on teaching participants the litigation mechanics of voting rights litigation.  Participants will gain detailed knowledge of the Voting Rights Act and how it impacts voting rights laws state-by-state.  Institute instructors will teach the skills needed to litigate voting rights cases.  J. Gerald Hebert, the Legal Center’s Executive Director will serve as the Institute’s lead instructor and each night he will be joined by seasoned voting rights litigators, appellate advocates, and scholars in the field.

 

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Really? with Seth and Amy on IRS Scandal

Via TaxProf.

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“The Good News About Race and Voting”

Andrew Kohut in WSJ:

In the next several weeks the Supreme Court is expected to rule on the constitutionality of the requirement that several states, mostly in the South, get “pre-clearance” from the Justice Department before they make any changes to their election laws. The requirement was part of the Voting Rights Act of 1965, which was an emergency measure to outlaw the profound racial discrimination that was disenfranchising African-Americans.

The justices won’t necessarily find a rationale for their decision based on current election polling data. Nevertheless, the experience of voters in recent elections will no doubt be illuminating to the justices, and to all Americans who are concerned with voting rights.

In the past three presidential elections, very few Americans reported having problems or difficulties voting according to Pew Research Center surveys. In its Nov. 8-12 poll in 2012, just 4% of whites answered yes to the question: “Did you have any problems or difficulties voting this year, or not.” Only 2% of African-Americans responded affirmatively.

 

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“W&M law students draft report on 2012 election delays”

See this press release.

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Nice Touch

Chief Justice Roberts cites Justice Kagan’s and Justice Breyer’s academic writings against them in his dissent in today’s important statutory interpretation opinion on Chevron deference, Arlington v. FCCSee page 3 of the dissent (p. 29 of pdf).

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Supreme Court Summarily Affirms in Mississippi Redistricting Case

Here is the order list and here’s the background from Justin Levitt’s All About Redistricting site.

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“A bushel of Pinocchios for IRS’s Lois Lerner”

WaPo’s fact checker gives Lerner Four Pinocchios for a number of statements she made in connection with the IRS controversy.

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“Time to shed light on disclosure bill”

David Keating and Eric Wang: “For a bill supposedly about “disclosure,” Sens. Ron Wyden (D-Ore.) and Lisa Murkowski (R-Alaska) gave surprisingly few details about their Follow the Money Act in their POLITICO op-ed, (“Shedding Light on Anonymous Ads,” May 13). While they wrote in broad generalities about requiring “full transparency on the part of independent political spenders,” they had already articulated that principle in a Washington Post op-ed last December. Five months later, they now have a completed bill pending in the Senate yet shy away from discussing the legislative details. What are they hiding?”

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“IRS probe ignored most influential groups”

AP: “There’s an irony in the Internal Revenue Service’s crackdown on conservative groups. The nation’s tax agency has admitted to inappropriately scrutinizing smaller tea party organizations that applied for tax-exempt status, and senior Treasury Department officials were notified in the midst of the 2012 presidential election season that an internal investigation was underway. But the IRS largely maintained a hands-off policy with the much larger, big-budget organizations on the left and right that were most influential in the elections and are organized under a section of the tax code that allows them to hide their donors.”

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Bauer on Samples and Corruption/Separation of Powers

Here.

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“I.R.S. Inquiry Status Told to White House in April”

NYT reports.

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“Is nuclear winter coming to the Senate this summer?”

Sarah Binder sees confusion ahead.

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“How the IRS seeded the clouds in 2010 for a political deluge three years later”

WaPo: “The story of the IRS’s policy of targeting right-leaning groups, which played out over several years in Cincinnati, Washington and dozens of other cities and towns, was one of a bureaucracy caught in a morass of uncertainty and outside pressure. The actions also confirmed the suspicions of many conservatives after they had complained for years of harassment by the tax agency.”

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“‘Who’s going to jail’ over IRS scandal? Probably nobody.”

Aaron Blake writes for WaPo.

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“Dan Pfeiffer: Legal questions in IRS scandal ‘irrelevant’ to ‘inexcusable’ actions”

WaPo reports.

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“Obama’s Counsel Told of IRS Audit Findings Weeks Ago”

WSJ: “The White House’s chief lawyer learned weeks ago that an audit of the Internal Revenue Service likely would show that agency employees inappropriately targeted conservative groups, a senior White House official said Sunday. That disclosure has prompted a debate over whether the president should have been notified at that time.”

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“Is Dependence Corruption the Solution to America’s Campaign Finance Problems?”

Bruce Cain has posted this draft on SSRN (forthcoming, California Law Review).  Here is the abstract:

Lawrence Lessig has suggested that the answer to contemporary campaign finance issues is reframing it as dependence corruption problem. I examine the merits of this approach from a political science perspective, and offer an alternative way to look at the same problem. Professor Lessig’s original intent account rests on too many contestable counterfactual assumptions about what the Founders would have thought about conditions and political practices that they could not have imagined in their day. Moreover, the argument that the Constitution’s intent is direct popular sovereignty alone ignores the Electoral College and US Senate elections based on geography. Nonetheless, I suggest that a simpler alternative is to think of the problem as one of democratic distortion, and that the solution under the current constitutional constraints requires continuing efforts to open up donor participation to all voters, fixing the broken disclosure system and preserving the current system of congestion pricing.

This is a must-read from Bruce, responding to Larry’s Jorde lecture. I particularly like Bruce’s take on Larry’s originalist argument for the “dependence corruption” rationale. (For those not following earlier, continues a conversation on “dependence corruption” and political equality begun with my Harvard Law Review book review of Larry’s book, Republic, Lost, followed by Larry’s reply at the Harvard Law Review Forum, and continued with my Response to be published in the Election Law Journal.)

 

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“A Den of Liberals: The IRS, like most government agencies, leans left. It’s just a fact of life”

Weigel:

In theory, the civil-servant structure should make an organization less prone to an eruption of bias or of hive-mind behavior. But that’s not how it works. Liberals are more likely to enter the civil service, and to stick to it, than conservatives are. And why not? Conservatives want to shrink the size of government; Republicans have negotiated deals federally, and in the states, that slashed or froze the size of the bureaucracies. Ron Swanson aside, the public sector is no place for a libertarian.

Every single number proves this. Tim Carney has collected the campaign finance figures for IRS employees nationally and in the Cincinnati office. In the past three election cycles, IRS workers donated $247,000 to Democrats and $145,000 to Republicans. In Ohio, the number was skewed even further—75 percent to Democrats. According to a 2011 Gallup poll, around 40 percent of unionized federal employees identified as Democrats; only 27 percent identified as Republicans. State and local government employees are far more likely to be Democrats than Republicans.

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“IRS Scandal, Day 10″

TaxProf has an extensive collection of links.  Here is the most recent set of coverage (and this SNL skit).  Earlier coverage:

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“Higher-Ups Knew of IRS Case”

WSJ reports.

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“How the IRS Spun Out of Control”

LA Times deep dive.

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“Confusion and Staff Troubles Rife at I.R.S. Office in Ohio”

Extensive front-page NYT report.

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“IRS Scandal is About Donors, Not Tax”

Roger Colinvaux has written this CNN oped.

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“Shareholders press companies to disclose more about political spending”

WaPo reports.

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“Dan Morain: Donors’ millions kept undercover”

New SacBee column.

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CCP Comments to House Ways & Means on IRS Scandal

Here.

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Disclosure of 501c4 Files to Pro Publica Was “Inadvertent”

See the Update at the bottom of this Pro Publica story.

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“IRS Scandal Rooted in Money, Power and Washington”

Bloomberg View:

Until Congress passes the Disclose Act, which would end the practice of anonymous political spending, the IRS will continue to oversee groups that spend millions to influence the political process. What’s more, well-financed, powerful groups with deep political connections and access to first-rate legal advice will continue to whiz through the IRS express lane while genuine citizen organizations, Tea-Party-inspired and otherwise, will endure long waits to have their applications approved. The inspector general found one hapless applicant waiting 1,138 days for approval. We don’t know the victim’s name. We’re pretty sure it wasn’t “Rove.”

I make the pitch for DISCLOSE II to solve the broader IRS problem here.

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“How the IRS’s Nonprofit Division Got So Dysfunctional”

Must-read Pro Publica deep dive.

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“How to Stop the Next IRS Scandal”

Jonathan Bernstein wants unlimited disclosed contributions to candidates.

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Read About How Lerner Planted Question with Lawyer at ABA Tax Meeting

Here.

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“Official Says Treasury Dept. Knew of I.R.S. Inquiry in 2012″

NYT on today’s hearing.

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“House panel opens hearing on IRS targeting of conservative groups”

WaPo reports.

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“IRS Speaks Out: We Messed Up, But We Would’ve Scrutinized Tea Partiers Anyway”

Andy Kroll reports for Mother Jones.

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Two from Bloomberg on IRS

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“New IRS List Harms Tax-Exempt Groups”

CCP release.

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“Election Finance Reform: Viable Proposals vs. Long-Term Goals”

Raph Graybill blogs.

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“IRS Rationale for Tea Party Scandal Is Debunked by Data”

Important item in the Chronicle of Philanthropy (via Jonathan Adler).

Whether or not the total number of c4 applications were going up, c4 political spending was exploding, beginning with WRTL and continuing into Citizens United.  See my charts here from last year’s presentation at Stanford PACs, based upon data from the Center for Responsive Politics.

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“At Cincinnati IRS office, surprise over claims of partisan villainy”

WaPo went to talk to the Cincinnati office workers.

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The Rube Goldberg Campaign Finance Machine

A picture’s worth a 1000 words.

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IRS PR: Even Worse Than I Thought

Following up on this post, it turns out that not only was Lerner going in prepared to bring up the tea party targeting; the question was planted too.  Watch.

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Dept. of Profoundly Dumb PR Moves: IRS Edition

Apparently the Lerner response on Friday (to a question, not in her prepared remarks) on Tea Party targeting was planned.  {Update: It’s even worse than we thought: the question was planted too}

Look: the IRS should have revealed its targeting of Tea Party groups much sooner, and it should not have had officials fail to report it (or perhaps even lie about it) when asked by Members of Congress.

But simply as a matter of PR, if the IRS decided it needed to get out in front of the damning upcoming TIGTA report, this was not the way to do it.  It should have issued a press release later that day on Friday, ahead of the weekend.  But it did it this way, in an offhanded, almost cavalier way (look at the exact text of what Lerner said: “So I guess my bottom line here is that we at the IRS should apologize for that, it was not intentional, and as soon as we found out what was going on, we took steps to make it better and I don’t expect that to reoccur.”) as part of the answer at a tax meeting where word was sure to leak out; it then was unprepared for questions at the press call afterwards (including the Lerner line that she was not good at math—true she’s a lawyer, not an accountant, but the optics) and then no formal response for a few days, and then apparently posting further private information about who was approved and put through this process on its website.

The bumbling nature of this seems to demonstrate that Lerner and others did not realize, at all, the extent to which this was politically radioactive and damaging.  The IRS probably isn’t an agency used to interacting often with the national press, and it shows, very starkly, in this incident.

More about today’s hearings later.

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“Committee on House Administration Democrats Introduce Bill to Reform and Reauthorize the Election Assistance Commission”

See this press release.

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“Blame Congress For the IRS-Tea Party Mess”

Andy Kroll writes for Mother Jones.

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“Stevens: Rationale for Bush v. Gore was ‘unacceptable’; The former Supreme Court justice speaks out on John Roberts and the case that decided the 2000 election.”

Salon reports (via How Appealing).

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Sen. Baucus Says IRS Controversy Will Grow

Watch Bloomberg (via Political Wire)

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