Category Archives: tax law and election law

Did you know you had a National Taxpayer Advocate?

June 26, 2013, 9:09 pmtax law and election lawJustin Levitt

It’s true. And today, in addition to her usual annual retrospective report and her usual annual look forward, Nina Olson issued a Special Report to Congress concerning political activity and tax-exempt status. An introduction is here; the report… Continue reading

Coverage of the National Taxpayer Advocate’s Report

June 26, 2013, 9:09 pmtax law and election lawJustin Levitt

The AP’s headline: “IRS Delayed Action On Progressive Groups, Too” The Wall St. Journal’s headline: “Taxpayer Advocate Cites Difficulty With IRS Division” The USA Today headline: “IRS taxpayer advocate suggests ‘apology payments’” The BNA… Continue reading

“Lawmakers Express Growing Concern Over Objectivity of TIGTA Audit on Exempts”

June 26, 2013, 9:08 pmtax law and election lawJustin Levitt

Vigorous letter-writing continues, from Rep. Levin. The concern appears to be that the Treasury IG for Tax Administration “narrowly focused on the treatment of tea party organizations” when other organizations appear also to have been subject to additional scrutiny… Continue reading

“House panel to vote on whether IRS official waived her rights”

June 26, 2013, 2:11 pmcampaign finance, tax law and election lawJustin Levitt

Looks like the House Oversight Committee has scheduled a Friday vote on whether Lois Lerner waived her Fifth Amendment rights in her May 22 opening statement.

IRS Report on Next Steps

June 24, 2013, 4:38 pmtax law and election lawJustin Levitt

John Pomeranz writes: Acting IRS Commissioner Werfel has released his promised 30-day report outlining the problems found, the measures taken to address them to date, and the next steps. Here’s the IRS release, with links to the longer report… Continue reading

“Survey: Corporations still shun super PACs”

June 21, 2013, 9:02 amcampaign finance, tax law and election lawRick Hasen

Politico: “Despite the fears of progressive activists in the post-Citizens United era, a new study finds that corporations are still very hesitant to embrace super PACs.” This doesn’t surprise me. I expect the giving from for profit corporations which… Continue reading

“High Court Ruling Spells Trouble for 501(c)(3) Restrictions”

June 21, 2013, 8:54 amcampaign finance, tax law and election lawRick Hasen

Ezra Reese (In the Arena): “Yesterday, the Supreme Court released its opinion in Agency for International Development v. Alliance for Open Society International, Inc. The Court’s opinion in AID v. Alliance spells trouble for the Internal Revenue Service’s longstanding… Continue reading

“Issue Ads Show 2014 Election Savvy as They Sidestep Campaign Laws”

June 21, 2013, 8:43 amcampaign finance, tax law and election lawRick Hasen

HuffPo reports.

“IRS Inquiry Focus Turns Away From Origins Toward Delays”

June 20, 2013, 7:04 amcampaign finance, tax law and election lawRick Hasen

Bloomberg reports.

“IRS Scandal’s Origins Become Clearer Amid Other Questions”

June 19, 2013, 8:28 amcampaign finance, tax law and election lawRick Hasen

Bloomberg reports.

“Chris Van Hollen: IRS Rules To Be Challenged In Court”

June 18, 2013, 5:47 pmcampaign finance, tax law and election lawRick Hasen

Paul Blumenthal reports for HuffPo.

“Rep. Elijah Cummings releases a full IRS interview transcript”

June 18, 2013, 4:20 pmcampaign finance, tax law and election lawRick Hasen

WaPo: The House Oversight Committee’s top Democrat on Tuesday released the full transcript of a congressional interview that he said “debunks conspiracy theories” about the IRS targeting controversy.

“6 Things We Just Learned About The IRS Scandal”

June 18, 2013, 9:56 amcampaign finance, tax law and election lawRick Hasen

Must-read from NPR’s Tamara Keith.

“More Information Emerges About IRS Targeting Of Tea Party Groups”

June 18, 2013, 7:36 amcampaign finance, tax law and election lawRick Hasen

NPR: Last month, when news broke that the IRS had improperly targeted Tea Party groups for extra scrutiny, the original message from the IRS was that it was the work of a couple of rogue agents in the Cincinnati… Continue reading