
A covert IRS practice threatens constitutional liberties, sparking conservative calls for reform.
Story Highlights
- The IRS has a history of politically motivated targeting, spanning multiple administrations.
- Nixon’s “Enemies List” is infamous, but similar practices have recurred over the decades.
- The 2013 IRS targeting controversy exposed procedural flaws and partisan scrutiny.
- Reforms have been implemented, but skepticism about IRS independence persists.
Historical Precedents of IRS Misuse
The IRS has long been accused of being used as a political tool against opponents, dating back to the 1930s under FDR. The practice continued through the Kennedy administration, which targeted right-wing groups, and reached a peak during Nixon’s infamous “Enemies List.” These lists were purportedly used to target individuals for tax scrutiny based on political, ideological, or activist affiliations.
The 2013 Targeting Controversy
From 2010 to 2013, the IRS scrutinized political groups applying for tax-exempt status, sparking a major controversy in 2013. The “Be On the Look Out” (BOLO) lists were used to flag these groups, leading to an Inspector General report that found both conservative and liberal groups were scrutinized, but conservatives more so. The scandal resulted in legal settlements and an apology from the IRS under the Trump administration.
The procedural flaws exposed during this period highlighted the systemic vulnerabilities within the IRS that allowed for political manipulation. Despite reforms, the debate over the agency’s impartiality and the adequacy of these changes continues today.
Ongoing Challenges and Calls for Reform
The IRS has revised its procedures for reviewing tax-exempt applications, aiming to prevent future abuses. However, skepticism remains about the agency’s independence and the risk of politicization. Experts argue for structural reforms to insulate the IRS from political influence, emphasizing the need for transparency and accountability in its operations.
The broader nonprofit sector faces increased scrutiny and compliance burdens, adapting fundraising and advocacy strategies to perceived risks. The chilling effect on political activism remains a concern, as public trust in the IRS’s impartiality continues to waver.
Sources:
List of allegations of misuse of the IRS
Politicizing the IRS is a bipartisan tradition