Category Archives: tax law and election law

“Senate panel hits auditor but clears IRS of bias in targeting scandal”

September 7, 2014, 9:00 pmcampaign finance, tax law and election lawRick Hasen

WaPo: A Senate investigative panel on Friday confirmed that the Internal Revenue Service used inappropriate methods to scrutinize tax-exempt groups but said it found “no evidence of IRS political bias” in the agency’s actions. In its 228-page report,… Continue reading

“Political Activity Limits and Tax Exemption: A Gordian’s Knot”

September 4, 2014, 7:12 amcampaign finance, tax law and election lawRick Hasen

Roger Colinvaux has posted this draft on SSRN (forthcoming, Virigina Tax Review). Here is the abstract: The article considers the correct tax treatment of political activity by the tax system and discusses the problems that have arisen from political activity… Continue reading

“IRS Can End ‘Dark Money’ in Federal Elections”

September 3, 2014, 8:58 amcampaign finance, tax law and election lawRick Hasen

Fred Wertheimer blogs.

“Political Activity Limits and Tax Exemption: A Gordian’s Knot”

August 18, 2014, 7:44 amcampaign finance, tax law and election lawRick Hasen

Roger Colinvaux has posted this draft on SSRN (forthcoming, Virginia Tax Review). Here is the abstract: The article considers the correct tax treatment of political activity by the tax system and discusses the problems that have arisen from political activity… Continue reading

“Lois Lerner’s conservative bashing: Smoking gun or just cause for investigation?”

August 5, 2014, 8:32 amtax law and election lawRick Hasen

WaPo reports.

“Ends up Lois Lerner was e-mailing her husband with the conservative knock”

August 1, 2014, 4:07 pmtax law and election lawRick Hasen

WaPo reports.

In Personal Email, Lois Lerner Called Conservatives “Assholes”

July 30, 2014, 10:26 amtax law and election lawRick Hasen

WSJ: A newly discovered email shows that former Internal Revenue Service official Lois Lerner once referred to conservatives as “—holes,” according to new documents released by House Republicans. In the November 2012 email exchange, apparently with a friend or… Continue reading

“IRS chief says agency no longer probing missing e-mails”

July 23, 2014, 7:42 pmtax law and election lawRick Hasen

WaPo: “The IRS has effectively halted its investigation of Lois Lerner’s missing e-mails to avoid interfering with an inspector general’s investigation, Internal Revenue Service Commissioner John Koskinen told lawmakers Wednesday on Capitol Hill.”

“IRS official: Lois Lerner email trail may not be cold”

July 21, 2014, 9:02 pmcampaign finance, tax law and election lawRick Hasen

Politico: “A top IRS official is now uncertain about whether backup tapes of the lost Lois Lerner emails may exist, according to testimony released by Republicans — a potentially significant plot twist in the controversy that has shaken the… Continue reading

“New report finds broad opposition to IRS regulations on political speech”

July 21, 2014, 8:38 amcampaign finance, tax law and election lawRick Hasen

Press release: “87 percent of concerned individuals sampled and 97 percent of organizations, nonprofit experts, and public officials oppose to varying degrees IRS regulations limiting the speech rights of societally important social welfare organizations, according to a new report … Continue reading

“Six questions about the IRS’s missing emails, from IT experts”

July 21, 2014, 5:52 amtax law and election lawRick Hasen

WaPo reports.

“Tea party can pursue claims against IRS”

July 18, 2014, 8:37 amtax law and election lawRick Hasen

Cincinnati Enquirer: “Tea party groups won the right Thursday to pursue their claims against IRS employees in Cincinnati for improperly holding up their applications for tax-exempt status. U.S. District Judge Susan Dlott threw out some of the claims but… Continue reading