“A Sleeper Scandal Awakens, Post-Election”

Michael Shear (NYT): “The allegations had all the makings of a perfect election-year scandal that might threaten President Obama’s chances for a second term and re-energize a listless Tea Party movement: an activist president, running an overbearing government, treating conservative groups unfairly by wielding the federal taxing power to undermine his adversaries. But a year ago, when the current Internal Revenue Service scandal that has swirled around Mr. Obama first emerged, Washington — and, apparently, the White House — shrugged.”

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“With more clarity, White House adds to confusion on IRS”

Worth reading Dan Balz’s Take.

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“CREW Sues IRS for Failing to Revise Rules Governing 501(c)(4)”

Press release:

Today, Citizens for Responsibility and Ethics in Washington (CREW) filed a lawsuit against the Internal Revenue Service (IRS) in United States District Court for the District of Columbia to compel the agency to initiate a rulemaking procedure to address serious conflicts between the Tax Code’s requirements for section 501(c)(4) groups and implementing IRS regulations.  Current IRS regulations grant tax-exempt status under section 501(c)(4) of the Tax Code to groups “primarily engaged” in promoting social welfare.  The tax laws, however, require such groups to be “operated exclusively” for social welfare purposes.

Read CREW’s complaint against the IRS

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Question of the Night (Election Administration Snark Edition)

What do the Commissioners of the U.S. Election Assistance Commission, which Congress set up after the 2000 Florida election debacle to provide advice about best election practices, think about the just-announced composition of the new Bauer-Ginsberg election commission?

Oh wait….

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“Charities in Politics: A Reappraisal”

Timely new article by Brian Galle, Charities in Politics: A Reappraisal, 54 William & Mary L. Rev. 1561 (2013).

 

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Montana Law Review Election Law Symposium Now Available

Via the revamped MLR website:

Articles

Essays

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Lois Lerner to Plead the Fifth in IRS Mess

The LA Times reports.

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Breaking: Bauer-Ginsberg Election Reform Commission Names Members, Appoints Nate Persily as Sr. Research Director

Here is the press release from the Commission.  And now here’s a release from the White House:

THE WHITE HOUSE

Office of the Press Secretary

FOR IMMEDIATE RELEASE

May 21, 2013

President Obama Announces His Intent to Appoint Individuals to the Presidential Commission on Election Administration

 

WASHINGTON, DC – Today, President Barack Obama announced his intent to appoint ten individuals to the Presidential Commission on Election Administration.  The Presidential Commission on Election Administration was created following President Obama’s State of the Union pledge to identify non-partisan ways to shorten lines at polling places, promote the efficient conduct of elections, and provide better access to the polls for all voters.

 

  • Robert F. Bauer –  Co-Chair, Presidential Commission on Election Administration
  • Benjamin L. Ginsberg  – Co-Chair, Presidential Commission on Election Administration
  • Brian Britton – Member, Presidential Commission on Election Administration
  • Joe Echevarria – Member, Presidential Commission on Election Administration
  • Trey Grayson – Member, Presidential Commission on Election Administration
  • Larry Lomax – Member, Presidential Commission on Election Administration
  • Michele Coleman Mayes – Member, Presidential Commission on Election Administration
  • Ann McGeehan – Member, Presidential Commission on Election Administration
  • Tammy Patrick – Member, Presidential Commission on Election Administration
  • Christopher Thomas – Member, Presidential Commission on Election Administration

President Obama said, “The right to vote is one of the most essential rights provided by the Constitution.  As I said in my State of the Union Address, when any American, no matter where they live or what their party, is denied that right simply because too many obstacles stand in their way, we are betraying our ideals.  We have an obligation to ensure that all eligible voters have the opportunity to cast their ballots without unwarranted obstructions or unnecessary delay. I am pleased that these committed individuals have agreed to offer their expertise to the Presidential Commission on Election Administration and I look forward to working with them in the coming months.”

President Obama announced his intent to appoint the following individuals to the Presidential Commission on Election Administration:

 

Robert F. Bauer, Appointee for Co-Chair, Presidential Commission on Election Administration

Robert F. Bauer is currently a partner at Perkins Coie LLP and General Counsel to the Democratic National Committee.  He previously served as General Counsel to Obama for America and served as White House Counsel from 2009 to 2011.  In his 30 years of practice, Mr. Bauer has provided counseling and representation on matters involving regulation of political activity before courts and administrative agencies for national party committees, candidates, political committees, individuals, Federal officeholders, corporations and trade associations, and tax-exempt groups.  He received a B.A. from Harvard University and a J.D. from the University of Virginia School of Law.

 

Benjamin L. Ginsberg, Appointee for Co-Chair, Presidential Commission on Election Administration

Benjamin L. Ginsberg is currently a partner at Patton Boggs LLP where he represents campaigns, candidates, members of Congress and state legislatures, Governors, corporations, trade associations and individuals participating in the political process.  He was formerly General Counsel to the Republican National Committee, and currently represents the National Republican Senatorial Committee and the National Republican Congressional Committee.  He also serves as Counsel to the Republican Governors Association.  Mr. Ginsberg recently served as National Counsel to the Romney for President campaign and previously served as National Counsel to the Bush-Cheney presidential campaign in 2000 and 2004.  He received an A.B. from the University of Pennsylvania and a J.D. from Georgetown University Law Center.

 

Brian Britton, Appointee for Member, Presidential Commission on Election Administration

Brian Britton is currently the Vice President of Global Park Operations and Initiatives at Walt Disney World Company.  He joined Disney in 1999 and was previously the Vice President of Labor Operations, Operations Strategy, and Operations Support.  He is a board member of Community Based Care of Central Florida, a non-profit organization that manages Central Florida’s foster care program, and a board member for the Florida Attractions Association, a tourism industry trade association.  Mr. Britton is a Navy veteran and a former Naval Aviator.  He received a B.S. in Systems Engineering from the U.S. Naval Academy, a Master’s degree equivalent in the theory and operation of avionic systems in Naval Flight Officer School, and an M.B.A. from Harvard Business School.

 

Joe Echevarria, Appointee for Member, Presidential Commission on Election Administration

Joe Echevarria has served as Chief Executive Officer of Deloitte LLP since June 2011.  Mr. Echevarria joined Deloitte in 1978 and became an audit partner in 1988.  Since that time, he has held a wide range of leadership positions, most recently as U.S. Managing Partner for Operations.  As part of his current role, Mr. Echevarria chairs the U.S. Executive Committee, and is a member of the U.S. Board of Directors, the Deloitte Touche Tohmatsu Limited Board, and the Americas Executive Committee.  Mr. Echevarria serves on the Board of Trustees and chairs the University of Miami School of Business’s Board of Overseers.  He received a B.A. in Business Administration from the University of Miami.

 

Trey Grayson, Appointee for Member, Presidential Commission on Election Administration

Trey Grayson is currently the Director of the Institute of Politics at the John F. Kennedy School of Government at Harvard University.  Mr. Grayson previously served as Secretary of State for Kentucky, elected in 2003 and re-elected in 2007.  Prior to his election, Mr. Grayson practiced law at the law firms of Greenebaum Doll & McDonald and Keating Muething & Klekamp.  Mr. Grayson has served as the president of the National Association of Secretaries of State (NASS), chair of the NASS Elections Committee, and vice chair of the NASS Committee on Voter Participation.  He received an A.B. from Harvard College, and a J.D. and M.B.A. from the University of Kentucky.

 

Larry Lomax, Appointee for Member, Presidential Commission on Election Administration

Larry Lomax is currently the Clark County Registrar in Nevada, a position he has held since 1999.  Mr. Lomax serves as Nevada’s representative to the Election Assistance Commission’s Standards Board, was elected by the board’s members to the Standards Board Executive Board, and served on a Pew Foundation Committee focused on modernizing our nation’s system of registering voters.  He previously served as Assistant Registrar in Clark County from 1998 to 1999.  Prior to working in Clark County, Mr. Lomax was a Professor of Leadership and Ethics at the Air War College.  As a former Air Force pilot, he accumulated over 4,000 hours of flying time in a 30-year career.  He served two tours on the Joint Staff in Washington D.C. and was chosen to serve as the Air Force Colonel on the staff group supporting the Chairman of the Joint Chiefs of Staff.  Mr. Lomax received a B.A. from Stanford University and an M.B.A. from the University of North Dakota.  He is a Distinguished Graduate from the U.S. Air Force Officer Training School.

 

Michele Coleman Mayes, Appointee for Member, Presidential Commission on Election Administration

Michele Coleman Mayes is currently Vice President, General Counsel, and Secretary for the New York Public Library (NYPL).  Ms. Mayes joined NYPL in August 2012 after serving as Executive Vice President and General Counsel for Allstate Insurance Company since 2007.  She served as a Senior Vice President and the General Counsel of Pitney Bowes Inc. from 2003 to 2007 and in several legal capacities at Colgate-Palmolive from 1992 to 2003.  In 1982, Ms. Mayes entered the corporate sector as managing attorney of Burroughs Corporation.  After Burroughs and Sperry Corporation merged, creating Unisys Corporation, she was appointed Staff Vice President and Associate General Counsel for Worldwide Litigation.  From 1976 through 1982, she served in the U.S. Department of Justice as an Assistant United States Attorney in Detroit and Brooklyn, eventually assuming the role of Chief of the Civil Division in Detroit.  Ms. Mayes received a B.A. from the University of Michigan and a J.D. from the University of Michigan Law School.

 

Ann McGeehan, Appointee for Member, Presidential Commission on Election Administration

Ann McGeehan is currently the Assistant General Counsel of the Texas County and District Retirement System.  Previously, she served 22 years in the Elections Division of the Texas Secretary of State’s Office, including as the Director of Elections from 1995 to 2011 and the Director of the Elections Legal Section from 1991 to 1995.  Ms. McGeehan is a past president of the National Association of State Election Directors, and a former member of the U.S. Election Assistance Commission Standards Board and Technical Guidelines Development Committee.  Ms. McGeehan also served on an advisory group to the Pew Center on the States’ Election Initiative.  She received a B.A. from the University of Texas and a J.D. from the University of Texas School of Law.

 

Tammy Patrick, Appointee for Member, Presidential Commission on Election Administration

Tammy Patrick is currently a Federal Compliance Officer for the Maricopa County Elections Department in Arizona.  In 2013, she became a voting member of the Institute of Electrical and Electronics Engineers’ working group on developing standards for a universal format for election results reporting.  She is also a representative on the Mailer’s Technical Advisory Committee to the U.S. Post Office and serves as the co-chair of the Postal Task Force for the Election Center.  She has previously served as a member of the Election Assistance Commission’s working group on Language Assistance for Unwritten Language, as an organizer of the 2007 Native American Voter Outreach Summit, and as a member of the Election Center’s National Task Force on Education and Training.  Ms. Patrick received her B.A. from Purdue University.

 

Christopher Thomas, Appointee for Member, Presidential Commission on Election Administration

Christopher Thomas is the Director of Elections in the Michigan Department of State, a position he has held since 1981.  Mr. Thomas also teaches election law as an Adjunct Professor at the Thomas M. Cooley Law School in Lansing, Michigan.  From 1977 to 1981, Mr. Thomas served as Director of Campaign Finance Information and Director of Campaign Finance Operations for the State of Michigan.  Mr. Thomas served as the Director of Public Communications at the Federal Election Commission from 1975 to 1977.  He began his election administration career in 1974 in Washington, D.C. where he was a Staff Assistant responsible for managing campaign finance filings in the Office of the Clerk of the U.S. House of Representatives.  Mr. Thomas is a founding member of the National Association of State Election Directors and currently serves as President.  Mr. Thomas has served on the Board of Advisors to the Election Assistance Commission since 2005.  He received a B.A. from Michigan State University, an M.A. from St. Louis University, and a J.D. from the Thomas M. Cooley Law School.

 

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How Much Did White House Contribute to IRS PR Disaster?

Politico:

Just a day after telling reporters that chief of staff Denis McDonough had learned of the situation about a month ago, press secretary Jay Carney revealed that White House officials had consulted with the IRS on how to initially present to the public the story that the agency had targeted conservative tax-exempt groups for extra scrutiny.

There was “discussion about the possibility of a speech” by Lois Lerner, who oversaw the IRS’s work on tax-exempt groups, Carney said, and conversation about testimony by the acting commissioner of the agency and “what he would say” if asked about the issue.

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Two from Political Wire on Election Administration Studies

Study Finds Election Officials Biased Against Latino Voters: “A new Harvard study contacted over 7,000 election administrators in 28 states and found they provide different information about voter ID requirements to voters of different ethnicities.”

Majority of Republicans Don’t Think Election Was Fair: A new Hamilton College poll finds that heading into the 2012 election, “both Democrats and Republicans expressed concerns about the fairness of the election. Only 15% of Republicans and 19% of Democrats were very confident that the election would be decided fairly.”

The latter study is consistent with research I report in The Voting Wars: winners tend to retrospectively view the fairness of elections in much rosier ways than losers.  If my guy won, the election was fair and square; if the other guy won, there was fraud or chicanery.

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True the Vote Sues IRS and IRS Officials Regarding Its Tax Status

Read the complaint, which gives the personal home addresses of the sued IRS officials.

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“Ciara Torres-Spelliscy: Somebody Give Bill Gates and Drew Faust a Copy of Citizens Disunited”

Here, at Guernica.

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“The Secret Donors Behind the Center for American Progress and Other Think Tanks”

Interesting report in The Nation.

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Questions About 501(c)(4)s?

Donald Tobin has provided these updated and much-needed FAQs.

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TaxProf IRS Scandal Roundup, Day 12

Here.

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New Book Project

I’m delighted to announced that I’ve signed a deal with Aspen to write: “Legislation, Statutory Interpretation, and Election Law: Examples and Explanations.”  This will follow Aspen’s well-received “Examples and Explanations” format, essentially a student-oriented treatise with mini-essay questions and answers after each portion of text. (I’ve written an Examples and Explanations book on Remedies, which is now in its third edition.) It will also be suitable for practitioners as a basic treatise on issues of: Legislation and Representation (including issues related to legislative enactments, filibuster rules, etc.); Statutory Interpretation; Voting Rights and Representation (including redistricting, the Voting Rights Act, political parties); and Campaign Finance Law.

The book will be suitable for use in Legislation, Statutory Interpretation, and Election Law courses as either a student study aid or a supplemental text.  It will be designed to work with all of the major casebooks in these fields.

 

 

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Trevor Potter Emerges from “Mazda Scandal Booth” to Help Colbert File Application for 501c4 Status with IRS

Watch:

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“Miller under attack as he pursues campaign finance reform”

News from Nevada [corrected link].

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“Obama’s Defense in IRS Case Is Pre-Election Ignorance”

Bloomberg reports.

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“Some Small Stuff is TOO Small: Dutchess County, NY Order on Student Voting”

A ChapinBlog.

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“‘True the Vote,’ the Victim? Voter Vigilante Group Says IRS Targeted Its ‘Verify the Recall’ Effort in Wisconsin”

PR Watch reports.  Note that TTV is a c3, and so the legal question about political intervention is different from the one involving c4s’ “primary purpose.”

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“Reid Mulls Nuclear-Style Filibuster Reform For Nominations”

TPM reports.

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“Virginia’s Republican Slate Picked by Tiny Sliver”

WaPo editorial:

MORE THAN a quarter of Virginia’s electorate considers itself Republican, which translates to almost 1 million voters. Of that number, about 8,000 — less than 1 percent — showed up at the party’s convention in Richmond over the weekend to choose the GOP candidates in this November’s races for governor, lieutenant governor and attorney general.

That, in addition to the party’s overall rightward tilt, helps explain how, in one of the nation’s most centrist states, Republicans came to choose a slate of hard-right conservatives.

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“How Not to Handle a Scandal”

Politico reports.

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“White House Says It Didn’t Loop Obama In on I.R.S. Inquiry”

NYT: “White House officials were first notified on April 16 about an investigation into Internal Revenue Service scrutiny of conservative groups and discussed its potential findings with the Treasury Department but never told President Obama, the White House said Monday.”

Jonathan Weisman: “Knowing of an explosive investigation and hiding it during campaign = scandal. Knowing a few wks before official release = press rollout.”

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“What Are All These Ballots Doing On Some Guy’s Bed?”

A picture’s worth….an investigation?

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“IRS’s Lerner Had History of Harassment, Inappropriate Religious Inquiries at FEC”

This item appears at the blog of the Weekly Standard.

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Texas Redistricting Court Sets Hearing to Consider Next Steps in Case

Read the order here.  Much depends upon whether Section 5 remains valid once the Supreme Court decides the Shelby County case.

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“Elections officials debunk claims of voter fraud”

Follow-up from Bakersfield: “In Election Day-eve accusation by a Republican political organization of massive, sweeping voter fraud in the 16th Senate District race turned out to be unfounded Monday after Kern County elections officials reviewed vote-by-mail ballots cast in the race. None of the 26 vote-by-mail ballots that were alleged to have been hijacked had actually been used to cast a vote. In fact, they had been returned by the postal service to Kern County untouched.”

That was quick!

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“Registering Millions: Celebrating the Success and Potential of the National Voter Registration Act at 20″

Demos reports.

Miles Rapoport:

It may seem unthinkable now, but as late as the 1980s, Americans in many states had only one option if they wanted to register to vote: Show up in person at a central registrar’s office, which might be open only during restricted business hours and located far from the voter’s home. Even in places where voter registration applications could be distributed outside the registrar’s office, strict limits often applied — such as in Indianapolis where groups like the League of Women Voters were allowed to pick up only 25 voter registration applications at a time. Overly complicated and restrictive procedures meant that fewer and fewer eligible voters were registering — and without registering, they couldn’t vote.

Voting rights advocates knew that America must fiercely protect the freedom to vote for all citizens, regardless of race or privilege. So, they began a multi-year campaign to make voter registration more accessible. Their efforts paid off in 1992 when Congress first passed the National Voter Registration Act (NVRA), only to see President George H.W. Bush veto the bill. Not to be discouraged, the movement kept fighting, and 20 years ago this week, Congress passed the NVRA and President Clinton signed it into law.

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“How Bad Would the Nuclear Option Fallout Be?”

More Sarah Binder on potential changes to the filibuster rules.

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“Foggy Tax Law Breakdown”

Eliza ($): “The IRS scandal triggered by its targeting of conservative groups has pulled back the curtain on an agency profoundly ill-equipped to respond to modern tax and campaign finance challenges, and Congress is at least partly to blame.”

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“Senior W.H. staff knew of IRS investigation, did not tell Obama”

Politico reports.

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Ellen Aprill PowerPoint Slides on Political Activities and Tax Status

(Via TaxProf.)

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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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