[EL] more IRS, etc.
Rick Hasen
rhasen at law.uci.edu
Mon May 13 17:37:48 PDT 2013
<http://electionlawblog.org/?p=50281>
"IRS officials in Washington were involved in targeting of
conservative groups" <http://electionlawblog.org/?p=50281>
Posted on May 13, 2013 5:35 pm <http://electionlawblog.org/?p=50281> by
Rick Hasen <http://electionlawblog.org/?author=3>
WaPo
<http://www.washingtonpost.com/politics/obama-denounces-reported-irs-targeting-of-conservative-groups/2013/05/13/a0185644-bbdf-11e2-97d4-a479289a31f9_story.html>:
"Internal Revenue Service officials in Washington and at least two other
offices were involved in the targeting of conservative groups seeking
tax-exempt status, making clear the effort reached well beyond the
branch in Cincinnati that was initially blamed, according to documents
obtained by The Washington Post."
Meanwhile, since this scandal broke, I can't get this TV theme song
<http://www.youtube.com/watch?v=2drv0joKUcA> out of my head.
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Posted in campaign finance <http://electionlawblog.org/?cat=10>, tax law
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"Senate Democrats demanded stricter IRS standards for tax-exempt
groups" <http://electionlawblog.org/?p=50278>
Posted on May 13, 2013 5:03 pm <http://electionlawblog.org/?p=50278> by
Rick Hasen <http://electionlawblog.org/?author=3>
WaPo reports.
<http://www.washingtonpost.com/blogs/federal-eye/wp/2013/05/13/senate-democrats-demanded-stricter-irs-standards-for-tax-exempt-groups/>
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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
"Scandal Could Change How IRS Regulates Political Groups"
<http://electionlawblog.org/?p=50275>
Posted on May 13, 2013 4:25 pm <http://electionlawblog.org/?p=50275> by
Rick Hasen <http://electionlawblog.org/?author=3>
NLJ reports
<http://www.law.com/corporatecounsel/PubArticleCC.jsp?id=1368353630017&Scandal_Could_Change_How_IRS_Regulates_Political_Groups&slreturn=20130413192431>.
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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
"There Is No Good Fix for the IRS Tea Party Problem"
<http://electionlawblog.org/?p=50272>
Posted on May 13, 2013 3:45 pm <http://electionlawblog.org/?p=50272> by
Rick Hasen <http://electionlawblog.org/?author=3>
Josh Barro
<http://www.bloomberg.com/news/2013-05-13/there-is-no-good-fix-for-the-irs-tea-party-problem.html>
for Bloomberg View.
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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
"IRS Scandal Could Blunt Potency Of Campaign Finance Reform"
<http://electionlawblog.org/?p=50270>
Posted on May 13, 2013 3:45 pm <http://electionlawblog.org/?p=50270> by
Rick Hasen <http://electionlawblog.org/?author=3>
BuzzFeed reports
<http://www.buzzfeed.com/johnstanton/irs-scandal-could-blunt-potency-of-campaign-finance-reform>.
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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
"The Dignity of the South" <http://electionlawblog.org/?p=50268>
Posted on May 13, 2013 3:44 pm <http://electionlawblog.org/?p=50268> by
Rick Hasen <http://electionlawblog.org/?author=3>
Joey Fishkin has posted this draft
<http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2258789> on SSRN
(Yale L.J. Online). Here is the abstract:
The plaintiffs in Shelby County v. Holder argue that section 5 of
the Voting Rights Act should be struck down because it offends the
"equal dignity" of the covered states --- an argument the Court
appeared to credit in its last brush with section 5 in NAMUDNO. This
Essay, written in advance of the decision in Shelby County,
critically examines this equal dignity of the states argument and
situates it in a larger context. Americans have been fighting for
150 years, since the Civil War and Reconstruction, about the
structural implications of the events of 1861--70 for the
sovereignty, dignity, and equality of the states --- and of the
Southern states in particular. The equal dignity of the states
argument thus stakes a claim on the meaning of the Civil War and
Reconstruction in American historical memory, a claim whose
implications are problematic and profound,
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Posted in Supreme Court <http://electionlawblog.org/?cat=29>, Voting
Rights Act <http://electionlawblog.org/?cat=15> | Comments Off
"For Tax-Exempt Groups, How Much Politics Is Too Much?"
<http://electionlawblog.org/?p=50265>
Posted on May 13, 2013 3:30 pm <http://electionlawblog.org/?p=50265> by
Rick Hasen <http://electionlawblog.org/?author=3>
Peter Overby reports
<http://www.npr.org/2013/05/13/183700362/irs-under-fire-for-targeting-conservative-groups>
for NPR.
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Posted in campaign finance <http://electionlawblog.org/?cat=10>, tax law
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Nate Silver: IRS Story Could Have Political Legs in 2014
<http://electionlawblog.org/?p=50262>
Posted on May 13, 2013 3:16 pm <http://electionlawblog.org/?p=50262> by
Rick Hasen <http://electionlawblog.org/?author=3>
I agree with this.
<http://fivethirtyeight.blogs.nytimes.com/2013/05/13/i-r-s-targeting-of-conservative-groups-could-resonate-in-2014/?smid=tw-fivethirtyeight&seid=auto>
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Posted in tax law and election law <http://electionlawblog.org/?cat=22>
| Comments Off
"IRS: Top official first told of targeting in 2012?
<http://electionlawblog.org/?p=50259>
Posted on May 13, 2013 3:05 pm <http://electionlawblog.org/?p=50259> by
Rick Hasen <http://electionlawblog.org/?author=3>
AP
<http://bigstory.ap.org/article/senator-obama-should-condemn-irs-targeting>:
"The Internal Revenue Service says acting IRS Commissioner Steven T.
Miller was first informed in May 2012 that tea party groups were
inappropriately targeted for scrutiny. A month later he wrote a member
of Congress to explain the process of reviewing applications for
tax-exempt status without mentioning the controversy."
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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
"Levin-McCain statement on IRS investigation"
<http://electionlawblog.org/?p=50256>
Posted on May 13, 2013 3:03 pm <http://electionlawblog.org/?p=50256> by
Rick Hasen <http://electionlawblog.org/?author=3>
"The Permanent Subcommittee on Investigations has been for several
months examining on a bipartisan basis whether the IRS has adequately
enforced rules regarding the extent to which tax exempt nonprofit
501(c)4 groups engage in partisan politics. We had tentatively planned
a hearing on that issue for June. After Friday's announcement that the
IRS, to the extent it has been enforcing the law, may have done so in
ways that singled out some groups for special scrutiny, we have
determined that the subcommittee should investigate that additional
issue as well. As a result, we have decided to delay our hearing in
order to examine this issue carefully. We will continue to work on a
bipartisan basis to ensure the integrity of our political process and of
enforcement efforts."
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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
"Jungle Primary Angst for California Democratic Consultants | Shop
Talk" <http://electionlawblog.org/?p=50252>
Posted on May 13, 2013 1:50 pm <http://electionlawblog.org/?p=50252> by
Rick Hasen <http://electionlawblog.org/?author=3>
Verrrrrry interesting
<http://www.rollcall.com/news/jungle_primary_angst_for_california_democratic_consultants_shop_talk-224766-1.html>:
The fallout in the consulting world from two obscure local races
continues to reverberate in the Golden State political world. At
issue is the involvement of Democratic consultants in two 2012
Democrat-vs.-Democrat California Assembly general-election campaigns.
Two union-backed Democratic incumbents lost re-election to
Democratic challengers who were supported by business groups that
sent out anti-union mail. Irate union groups and high-level
California Democrats began to look into who was behind the mailers.
The Sacramento Bee reports that Steve Glazer, a 2010 campaign aide
to Democratic Gov. Jerry Brown, was involved in the anti-incumbent
efforts as a consultant to the state Chamber of Commerce.
In March, CQ Roll Call first reported that this digging resulted in
the breakup of the Mack|Crounse Group, a nationally prominent
Democratic direct mail firm.
In an email to the Bee, Glazer defended his participation in the
effort, further exhibiting the new world order of California politics.
"The party and labor used to hand pick candidates," Dan Morain of
The Bee writes. "The top-two primary system alters that equation."
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Posted in political parties <http://electionlawblog.org/?cat=25>,
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ABC News Posts Some of the Leaked TIGTA Report on IRS Tea Party Mess
<http://electionlawblog.org/?p=50250>
Posted on May 13, 2013 1:32 pm <http://electionlawblog.org/?p=50250> by
Rick Hasen <http://electionlawblog.org/?author=3>
Here
<http://abcnews.go.com/images/Politics/Appendix%20VI%20and%20Appendix%20VII.PDF>.
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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
Democracy 21 Statement Calls IRS "Dead Wrong" to Target Conservative
Groups, But.... <http://electionlawblog.org/?p=50247>
Posted on May 13, 2013 1:30 pm <http://electionlawblog.org/?p=50247> by
Rick Hasen <http://electionlawblog.org/?author=3>
notice the almost exclusive focus on the other wrongs Democracy 21 has
called out in the past, and no endorsement of hearings on the targeting
of conservative groups: [*NOTE: See update at end of post.]*
*Statement of Democracy 21 President Fred Wertheimer on IRS
Improperly Targeting Conservative Groups and Groups Improperly
Claiming 501(c)(4) Tax Status*
The IRS was dead wrong to target conservative groups claiming
tax-exempt status as section 501(c)(4) "social welfare"
organizations based on their names and identified interests. This
never should have happened and steps should be taken to ensure it
does not happen again.
At the same time, however, it is clear that a number of groups have
improperly claimed tax-exempt status as section 501(c)(4) "social
welfare" organizations in order to hide the donors who financed
their campaign activities in the 2010 and 2012 federal elections.
Democracy 21, joined by the Campaign Legal Center, sent a series of
letters to the IRS, starting in October 2010 asking for
investigations and appropriate action against certain groups that
clearly appeared to be improperly claiming tax-exempt status as
501(c)(4) groups.
The groups included Crossroads GPS, the pro-Republican group created
by Karl Rove, Priorities USA, the pro-Obama group created by former
Obama White House officials, American Action Network, a
pro-Republican group, and Americans Elect, an independent group
seeking to run an independent for President in 2012.
In each of these cases, we provided information that documented the
groups were not 'social welfare" organizations and not entitled to
501(c)(4) tax status.
It is these groups and others like them that should have been the
focus of the IRS's attention.
To date, however, the IRS has taken no action against these groups
who are improperly claiming tax status as section 501(c)(4) "social
welfare" organizations.
We believe the information and supporting materials we sent to the
IRS documented an overwhelming case that both Crossroads GPS and
Priorities USA are not "social welfare" organizations within the
meaning of the Internal Revenue Code and are therefore not eligible
for section 501(c)(4) tax status.
Similarly, we believe the cases are open and shut that the American
Action Network and Americans Elect are not entitled to section
501(c)(4) tax status.
For example, as we informed the IRS, an article from the Center for
Public Integrity's /iWatch News /(October 31, 2011)
<http://www.publicintegrity.org/2011/10/31/7205/fine-line-between-politics-and-issues-spending-secretive-501c4-groups> reported
that American Action Network spent $30 million in 2010.
According to the article and federal campaign finance reports, $26
million of the $30 million spent by American Action Network in 2010
was spent for "independent expenditures" and "electioneering
communications," as defined by federal campaign finance laws. The
article stated:
The conservative American Action Network, a leading independent
player in last year's election, poured $26 million -- out of some
$30 million in spending -- from secret donors into political ads and
activities to help Republican candidates. . . .
As required by law, the network reported the $26 million it spent on
political activities to the Federal Election Commission before
Election Day.
Our letter to the IRS noted that this means that /87 percent /of
American Action Network's expenditures in 2010 were made for
campaign-related activities reported to the FEC under the campaign
finance laws. The article further stated:
"If over 80 percent of a group's expenditures are for political
purposes that require reporting to the FEC, then that organization
will not qualify for tax exempt status under section 501(c)(4),"
Marc Owens, who was director of the IRS exempt organizations
division for a decade, told /iWatch News. /
Our IRS letter stated that no one understands the tax laws to say
that an organization is eligible for section 501(c)(4) tax-exempt
status if /87 percent /of its expenditures are made for
campaign-related activities reported under the nation's campaign
finance laws.
In the case of Americans Elect, we informed the IRS that this group
was registering as a political party around the country in order to
provide the opportunity for an independent candidate to run for
President. At the same time, the group was claiming to be a
501(c)(4) "social welfare" organization so they could keep their
donors secret. It is an oxymoron for an organization to be
registered as a political party and also to claim to be a 501(c)(4)
"social welfare organization.
There is absolutely no basis on which a registered political party
can qualify as a 501(c)(4) "social welfare" organization.
These four cases and others like them must not be ignored or swept
under the rug because of the wrongful actions of the IRS in the case
of the conservative groups who were targeted.
The congressional committees that have announced investigations of
the IRS treatment of conservative groups must also investigate the
failure of the IRS to address the blatant abuses by groups that have
improperly claimed section 501(c)(4) tax-status.
*UPDATE: *After I posted this, Fred Wertheimer sends along the following
additional thoughts:
The last paragraph of my statement is an endorsement of both the
hearings on the IRS wrongdoing on the tea party groups, hearings
that have already been announced, and a call for hearings on the
failure of the IRS to enforce the laws against groups that have been
improperly claiming 501(c)(4) status as "social welfare" organizations
I fully support hearings on both.
The main focus of my statement today is on the blatant abuses of the
tax laws by certain groups improperly claiming 501(c)(4) tax status
and the failure of the IRS to do anything about it, because this
problem is being all but ignored in the current discussion. This is
also a serious IRS problem that is relevant to the current
discussion and deserves public attention.
If the IRS targeting issue becomes a basis for ignoring and walking
away from the blatant abuses of the tax laws that have gone on for
the past two elections, as some no doubt would like to see happen,
then citizens can expect to see groups improperly claiming 501(c)(4)
tax status continue to spend hundreds of millions of dollars in
secret contributions in future elections to influence their votes.
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and election law <http://electionlawblog.org/?cat=22> | Comments Off
"What Does the IRS Scandal Have to Do with SuperPAC's?"
<http://electionlawblog.org/?p=50244>
Posted on May 13, 2013 1:08 pm <http://electionlawblog.org/?p=50244> by
Rick Hasen <http://electionlawblog.org/?author=3>
I spoke with Warren Olney
<http://www.kcrw.com/news/programs/tp/tp130513is_the_pentagon_losi> on
"To the Point" about the IRS Mess (listen at 1:42 mark).
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"Pelosi Injects Campaign Finance Debate Into IRS Scandal"
<http://electionlawblog.org/?p=50241>
Posted on May 13, 2013 12:29 pm <http://electionlawblog.org/?p=50241> by
Rick Hasen <http://electionlawblog.org/?author=3>
Roll Call reports.
<http://blogs.rollcall.com/goppers/pelosi-injects-campaign-finance-debate-into-irs-scandal/>
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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
--
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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