[EL] ELB News and Commentary 5/11/13

Rick Hasen rhasen at law.uci.edu
Fri May 10 21:55:31 PDT 2013


    Bipartisan Calls for Investigations in IRS Case, But Where are the
    Reform Groups? <http://electionlawblog.org/?p=50157>

Posted on May 10, 2013 9:51 pm <http://electionlawblog.org/?p=50157> by 
Rick Hasen <http://electionlawblog.org/?author=3>

Both the White House and Senator Levin 
<http://www.bloomberg.com/news/2013-05-10/irs-apologizes-for-extra-scrutiny-of-anti-tax-groups.html> 
have joined Republicans in calling for an investigation.

The only ones missing from the calls so far? The campaign reform groups.

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Posted in tax law and election law <http://electionlawblog.org/?cat=22> 
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    "McConnell Decries 'Thuggish' Obama Administration"
    <http://electionlawblog.org/?p=50154>

Posted on May 10, 2013 9:45 pm <http://electionlawblog.org/?p=50154> by 
Rick Hasen <http://electionlawblog.org/?author=3>

Roll Call reports 
<http://blogs.rollcall.com/wgdb/mcconnell-decries-thuggish-obama-administration/>.

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Posted in tax law and election law <http://electionlawblog.org/?cat=22> 
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    Cleta Mitchell Letter to the IRS Re 501c4 Controversy
    <http://electionlawblog.org/?p=50150>

Posted on May 10, 2013 9:36 pm <http://electionlawblog.org/?p=50150> by 
Rick Hasen <http://electionlawblog.org/?author=3>

I've posted it here 
<http://electionlawblog.org/wp-content/uploads/05-10-2013-Letter-to-IRS-re-Exempt-Organizations.doc>.

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Posted in tax law and election law <http://electionlawblog.org/?cat=22> 
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    "I.R.S. Apologizes to Tea Party Groups Over Audits of Applications
    for Tax Exemption" <http://electionlawblog.org/?p=50147>

Posted on May 10, 2013 9:31 pm <http://electionlawblog.org/?p=50147> by 
Rick Hasen <http://electionlawblog.org/?author=3>

NYT reports 
<http://www.nytimes.com/2013/05/11/us/politics/irs-apologizes-to-conservative-groups-over-application-audits.html?hp&_r=0>.

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Posted in tax law and election law <http://electionlawblog.org/?cat=22> 
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    "The IRS's Big Admission: What It Means"
    <http://electionlawblog.org/?p=50145>

Posted on May 10, 2013 9:30 pm <http://electionlawblog.org/?p=50145> by 
Rick Hasen <http://electionlawblog.org/?author=3>

Aaron Blake writes 
<http://www.washingtonpost.com/blogs/the-fix/wp/2013/05/10/the-irss-big-admission-what-it-means/>.

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Posted in tax law and election law <http://electionlawblog.org/?cat=22> 
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    "The IRS was wrong to target the tea party. They should've gone
    after all 501(c)4s." <http://electionlawblog.org/?p=50143>

Posted on May 10, 2013 9:29 pm <http://electionlawblog.org/?p=50143> by 
Rick Hasen <http://electionlawblog.org/?author=3>

Ezra Klein writes 
<http://www.washingtonpost.com/blogs/wonkblog/wp/2013/05/10/the-irs-was-wrong-to-target-the-tea-party-they-shouldve-gone-after-all-501c4s/>.

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Posted in tax law and election law <http://electionlawblog.org/?cat=22> 
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    Gans Responds to Clegg on African-American Voter Turnout and the
    Shelby County Case <http://electionlawblog.org/?p=50140>

Posted on May 10, 2013 9:23 pm <http://electionlawblog.org/?p=50140> by 
Rick Hasen <http://electionlawblog.org/?author=3>

Here 
<http://theusconstitution.org/text-history/1982/turnout-2012-elections-and-shelby-county-response-roger-clegg>.

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Posted in Supreme Court <http://electionlawblog.org/?cat=29>, Voting 
Rights Act <http://electionlawblog.org/?cat=15> | Comments Off


    "Democrats, Voting Rights Activists Strike Back on Elections Laws"
    <http://electionlawblog.org/?p=50137>

Posted on May 10, 2013 9:17 pm <http://electionlawblog.org/?p=50137> by 
Rick Hasen <http://electionlawblog.org/?author=3>

Stateline: 
<http://www.pewstates.org/projects/stateline/headlines/democrats-voting-rights-activists-strike-back-on-elections-laws-85899475147>

    Republicans several years ago seized the upper hand in the so-called
    "voting wars" by pushing voter ID and other measures that created
    new voting restrictions. But now Democrats across the country are
    fighting back.

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Posted in election administration <http://electionlawblog.org/?cat=18>, 
The Voting Wars <http://electionlawblog.org/?cat=60> | Comments Off


    Judge Quotes Extensively from Brennan Center Voter ID Study in
    Rejecting ID for Plan B Emergency Contraception
    <http://electionlawblog.org/?p=50133>

Posted on May 10, 2013 1:17 pm <http://electionlawblog.org/?p=50133> by 
Rick Hasen <http://electionlawblog.org/?author=3>

See around page 9 
<http://www.documentcloud.org/documents/699110-judges-order-refuses-request-for-stay-on.html>.

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Posted in voter id <http://electionlawblog.org/?cat=9> | Comments Off


    IRS Statement: "Mistakes Were Made"
    <http://electionlawblog.org/?p=50128>

Posted on May 10, 2013 10:45 am <http://electionlawblog.org/?p=50128> by 
Rick Hasen <http://electionlawblog.org/?author=3>

IRS Statement:

    Between 2010 and 2012, the IRS saw the number of applications for
    section 501(c)(4) status double. As a result, local career employees
    in Cincinnati sought to centralize work and assign cases to
    designated employees in an effort to promote consistency and
    quality. This approach has worked in other areas. However, the IRS
    recognizes we should have done a better job of handling the influx
    of advocacy applications. While centralizing cases for consistency
    made sense, the way we initially centralized them did not. Mistakes
    were made initially, but they were in no way due to any political or
    partisan rationale. We fixed the situation last year and have made
    significant progress in moving the centralized cases through our
    system. To date, more than half of the cases have been approved or
    withdrawn. It is important to recognize that all centralized
    applications received the same, even-handed treatment, and the
    majority of cases centralized were not based on a specific name. In
    addition, new procedures also were implemented last year to ensure
    that these mistakes won't be made in the future. The IRS also
    stresses that our employees -- all career civil servants --- will
    continue to be guided by tax law and not partisan issues.

According to tweets from the IRS conference call, one of the IRS 
officials said he or she was "not good at math."  Links to press 
coverage to come.

This is not one of the best days for the IRS.  Conservatives are 
absolutely right to call for a congressional investigation of this one, 
even if it turns out to be an isolated problem.

For liberals who think this is no big deal, imagine if during the Bush 
Administration the IRS targeted political groups that were "progressive" 
for special scrutiny.

And we should not lose sight of the need for serious disclosure reform, 
to deal fairly and fully with shadow super PACs which have taken the 
501c4 and other forms to avoid constitutional disclosure of large 
amounts of money being used to fund election advertising.

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Posted in campaign finance <http://electionlawblog.org/?cat=10>, tax law 
and election law <http://electionlawblog.org/?cat=22> | Comments Off


    "Teaching Citizens United v. FEC in the Introductory Business
    Associations Course" <http://electionlawblog.org/?p=50125>

Posted on May 10, 2013 9:29 am <http://electionlawblog.org/?p=50125> by 
Rick Hasen <http://electionlawblog.org/?author=3>

The terrific Mike Guttentag has posted this draft 
<http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2262512> on SSRN 
(/Journal of Business and Technology Law/).  Here is the abstract:

    The influence of corporations in the political arena is a timely
    issue. Funding for political campaigns by corporate entities has
    increased dramatically in the past ten years, and lobbying continues
    to be a growth industry. A few firms have recently taken positions
    on controversial political issues, such as the President of
    Chick-fil-A sanctioning opposition to same-sex marriage. The 2010
    Supreme Court decision in Citizens United v. Federal Election
    Commission, holding that many restraints on corporate involvement in
    contests for federal political office are an unconstitutional
    infringement on a corporation's constitutional right to free speech,
    has made it easier for corporations to get involved in the political
    arena. This Essay offers one perspective on how to bring issues
    related to the role of the firm in the political arena and, in
    particular, the Supreme Court's decision in Citizens United into the
    introductory business associations course.

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Posted in campaign finance <http://electionlawblog.org/?cat=10> | 
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    Question of the Day <http://electionlawblog.org/?p=50122>

Posted on May 10, 2013 9:20 am <http://electionlawblog.org/?p=50122> by 
Rick Hasen <http://electionlawblog.org/?author=3>

If the IRS is going to apologize for singling out some groups on a 
political basis for special scrutiny, why wouldn't it do so in an 
official public document, instead of in response to a question at a 
conference where there's not even an official transcript?

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Posted in tax law and election law <http://electionlawblog.org/?cat=22> 
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    DOJ, Others Urges Affirmance in Texas Voter ID Case Before Supreme
    Court <http://electionlawblog.org/?p=50119>

Posted on May 10, 2013 9:13 am <http://electionlawblog.org/?p=50119> by 
Rick Hasen <http://electionlawblog.org/?author=3>

The Lawyers' Committee has posted 
<http://www.lawyerscommittee.org/projects/voting_rights/page?id=0124> 
the Supreme Court documents:

    *Supreme Court Documents*:

    Click *here
    <http://www.lawyerscommittee.org/admin/voting_rights/documents/files/Texas-Voter-ID-Jurisdictional-Statement.pdf>*
    for Texas' Jurisdictional Statement.

    Click *here*
    <http://www.lawyerscommittee.org/admin/voting_rights/documents/files/4-D-I-motion-to-affirm.pdf>for
    the Lawyers' Committee's Motion to Affirm.

    Click *here*
    <http://www.lawyerscommittee.org/admin/voting_rights/documents/files/SG-Motion-to-affirm.pdf>
    for the Justice Department's Motion to Affirm.

    Click *here*
    <http://www.lawyerscommittee.org/admin/voting_rights/documents/files/Rodriguez-Intervenor-Appellees-Motion-to-Affirm.pdf>
    for another intervenor's Motion to Affirm.

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Posted in Department of Justice <http://electionlawblog.org/?cat=26>, 
Supreme Court <http://electionlawblog.org/?cat=29>, The Voting Wars 
<http://electionlawblog.org/?cat=60>, voter id 
<http://electionlawblog.org/?cat=9>, Voting Rights Act 
<http://electionlawblog.org/?cat=15> | Comments Off

-- 
Rick Hasen
Chancellor's Professor of Law and Political Science
UC Irvine School of Law
401 E. Peltason Dr., Suite 1000
Irvine, CA 92697-8000
949.824.3072 - office
949.824.0495 - fax
rhasen at law.uci.edu
http://law.uci.edu/faculty/page1_r_hasen.html
http://electionlawblog.org

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