[EL] ELB News and Commentary 5/14/13
Rick Hasen
rhasen at law.uci.edu
Tue May 14 08:09:34 PDT 2013
Toobin on the IRS Mess <http://electionlawblog.org/?p=50324>
Posted on May 14, 2013 8:07 am <http://electionlawblog.org/?p=50324> by
Rick Hasen <http://electionlawblog.org/?author=3>
New Yorker:
<http://www.newyorker.com/online/blogs/comment/2013/05/irs-scandal-tea-party-oversight.html>
It is certainly true that the I.R.S., and every other part of the
government, should be evenhanded in how it applies the law,
regarding liberal and conservative groups alike. If left-leaning
organizations were disguising their true purposes to obtain
501(c)(4) status, the I.R.S. should have turned them down, too. And
there will also be questions about how the Service, which is an
independent agency, answered questions from Congress.
But let's be clear on the real scandal here. The columnist Michael
Kinsley has often observed that the scandal isn't what's
illegal---it's what's legal
<http://www.cnn.com/ALLPOLITICS/1997/03/10/time/kinsley.html>. It's
what society chooses not to punish that tells us most about the
prevailing ethical standards of the time. Campaign finance operates
by shaky, or even nonexistent, rules, and powerful players game the
system with impunity. A handful of I.R.S. employees saw this and
tried, in a small way, to impose some small sense of order. For
that, they'll likely be ushered into bureaucratic oblivion.
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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
"Jon Stewart Slams Obama on IRS Scandal"
<http://electionlawblog.org/?p=50321>
Posted on May 14, 2013 8:01 am <http://electionlawblog.org/?p=50321> by
Rick Hasen <http://electionlawblog.org/?author=3>
Political Wire reports.
<http://politicalwire.com/archives/2013/05/14/jon_stewart_slams_obama_on_irs_scandal.html>
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Posted in campaign finance <http://electionlawblog.org/?cat=10>,
election law "humor" <http://electionlawblog.org/?cat=52>, tax law and
election law <http://electionlawblog.org/?cat=22> | Comments Off
"IRS mess adds to campaign finance free-for-all"
<http://electionlawblog.org/?p=50318>
Posted on May 14, 2013 7:45 am <http://electionlawblog.org/?p=50318> by
Rick Hasen <http://electionlawblog.org/?author=3>
Politico reports.
<http://www.politico.com/story/2013/05/irs-mess-adds-to-campaign-finance-free-for-all-91300.html?hp=t2_s>
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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
"Can Initiatives Be Used to Regulate the Manner of Selecting
Presidential Electors, and Can Initiative Proponents Defend in
Federal Court?" <http://electionlawblog.org/?p=50315>
Posted on May 14, 2013 7:44 am <http://electionlawblog.org/?p=50315> by
Rick Hasen <http://electionlawblog.org/?author=3>
Vik Amar has posted this draft
<http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2261893> on SSRN.
Here is the abstract:
We have now had more than a century to assess America's initiative
device, and the Progressive movement of which it was an outgrowth.
Beginning with South Dakota in 1898, close to two dozen states
(almost all of them west of the Mississippi) have incorporated the
initiative and/or referendum into their state constitutions. Today,
many states --- including California, Washington, Oregon and
Colorado --- transact some of their most important and high-profile
legislative business via direct democracy.
There is a wealth of scholarship analyzing the interface between
state law direct democracy devices and the U.S. Constitution. Yet
most of it has focused on a few aspects of the federal Constitution.
In particular, there has been significant work done on the interplay
between direct democracy and: (1) Article IV's Republican Guarantee
Clause; (2) the First Amendment's freedoms of speech and petition;
and (3) the Fourteenth Amendment's commands of process and equal
protection.
In this Essay I examine two questions of recent and looming
importance concerning the way state law initiatives interact with
two other important aspects of the U.S. Constitution: Article II's
delegation to state "legislatures" of the power to prescribe the
method of appointing electors to the so-called electoral college,
and Article III's requirement that federal courts limit themselves
to resolving only "cases" and "controversies." In particular, I
examine: (1) whether states can join the National Popular Vote
Compact (NPVC) --- an attempt to move the country a long way in the
direction of a national popular presidential election --- via
initiatives rather than statutes adopted by state legislatures; and
(2) whether and when official proponents (i.e., drafters and
signature gatherers) of initiatives should be allowed to defend
those initiatives against constitutional challenges in federal
court, when the elected representatives who ordinarily defend state
laws against constitutional attack -- usually the Attorney General
and/or Governor --- decline to defend. I argue that the case against
NPVC participation by initiative is relatively weak, and that states
thus should be able to join the NPVC via the initiative. I also
argue, using California's Proposition 8 (a constitutional amendment
banning same-sex marriage) as a case study, that although states can
(and should) empower initiative proponents to defend in federal
court when elected representatives decline to do so, there are
important federal limits that federal courts ought to enforce
regarding the circumstances under which proponents ought to be
permitted federal standing to defend.
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Posted in direct democracy <http://electionlawblog.org/?cat=62>,
Elections Clause <http://electionlawblog.org/?cat=70> | Comments Off
"IRS, union mum on employees held accountable in 'sin' of political
targeting" <http://electionlawblog.org/?p=50313>
Posted on May 14, 2013 7:42 am <http://electionlawblog.org/?p=50313> by
Rick Hasen <http://electionlawblog.org/?author=3>
WaPo reports.
<http://www.washingtonpost.com/politics/federal_government/irs-union-mum-on-employees-held-accountable-in-sin-of-political-targeting/2013/05/13/aa33060a-bbfe-11e2-97d4-a479289a31f9_story.html>
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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 official Lois Lerner becomes face of scandal over targeting of
conservative groups" <http://electionlawblog.org/?p=50311>
Posted on May 14, 2013 7:41 am <http://electionlawblog.org/?p=50311> by
Rick Hasen <http://electionlawblog.org/?author=3>
WaPo reports.
<http://www.washingtonpost.com/politics/irs-official-lois-lerner-becomes-face-of-scandal-over-targeting-of-conservative-groups/2013/05/13/065e1d82-bc01-11e2-a31d-a41b2414d001_story.html>
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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 nonprofit division overloaded, understaffed; 2012 banner year
for nonprofit applications" <http://electionlawblog.org/?p=50307>
Posted on May 14, 2013 7:40 am <http://electionlawblog.org/?p=50307> by
Rick Hasen <http://electionlawblog.org/?author=3>
Important CPI report.
<http://www.publicintegrity.org/2013/05/14/12660/irs-nonprofit-division-overloaded-understaffed>
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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
"Congress Put Pressure on the IRS to Investigate Conservative
Tax-Exempt Groups" <http://electionlawblog.org/?p=50304>
Posted on May 14, 2013 7:39 am <http://electionlawblog.org/?p=50304> by
Rick Hasen <http://electionlawblog.org/?author=3>
The Atlantic reports
<http://www.theatlantic.com/politics/archive/2013/05/congress-put-pressure-on-the-irs-to-investigate-conservative-tax-exempt-groups/275814/>.
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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
"How IRS Review of U.S. Nonprofits Erupted Into Scandal"
<http://electionlawblog.org/?p=50301>
Posted on May 14, 2013 7:32 am <http://electionlawblog.org/?p=50301> by
Rick Hasen <http://electionlawblog.org/?author=3>
Bloomberg reports.
<http://www.bloomberg.com/news/2013-05-14/how-irs-review-of-u-s-nonprofits-erupted-into-scandal.html?alcmpid=politics>
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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 Focus on Tea Parties Stirs Dissent on Health Care Law"
<http://electionlawblog.org/?p=50299>
Posted on May 14, 2013 7:31 am <http://electionlawblog.org/?p=50299> by
Rick Hasen <http://electionlawblog.org/?author=3>
Bloomberg reports
<http://www.bloomberg.com/news/2013-05-14/irs-focus-on-tea-parties-stirs-dissent-on-health-care-law.html?alcmpid=politics>.
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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 IRS Tea Party Scandal, Explained"
<http://electionlawblog.org/?p=50297>
Posted on May 14, 2013 7:29 am <http://electionlawblog.org/?p=50297> by
Rick Hasen <http://electionlawblog.org/?author=3>
Andy Kroll writes
<http://www.motherjones.com/politics/2013/05/irs-tea-party-scandal-congress-nonprofit-obama>
for Mother Jones.
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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
LA Mayoral Candidates' "Money Trap"
<http://electionlawblog.org/?p=50294>
Posted on May 13, 2013 8:03 pm <http://electionlawblog.org/?p=50294> by
Rick Hasen <http://electionlawblog.org/?author=3>
Jim Newton
<http://www.latimes.com/news/opinion/commentary/la-oe-newton-column-mayor-campaign-spending-20130513,0,1530977.column>:
There are good reasons for most of the city's campaign finance laws.
Individual contribution limits are intended to keep a single donor
from purchasing the support of a candidate. Public financing is
intended to level the playing field between incumbents and
challengers. Limits on gifts help deter graft.
But Los Angeles has one regulation that doesn't show up in many
other places, and it doesn't make much sense: Candidates who raise
money for an election cannot carry that money over if they fail to
win in the first round and face a runoff for the same office. What
that's meant in this election cycle is that both Councilman Eric
Garcetti
<http://www.latimes.com/topic/politics/government/eric-garcetti-PEPLT007524.topic>
and Controller Wendy Greuel
<http://www.latimes.com/topic/politics/government/wendy-greuel-PEPLT007594.topic>,
who spent years raising money for the first round of the campaign
for mayor, had to start all over when they made the runoff.
Because of the law, at the very moment a mayoral campaign gets
serious and voters tune in, candidates have to return to the
unpleasant business of begging for money. Immediately after winning
the first round in the mayor's race, for instance, Garcetti darted
off to Washington for fundraisers. And Greuel turned to stalwart
supporters to post 82 donations in 72 hours, all at the maximum
amount of $1,300 --- for a total of $106,000.
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Posted in campaign finance <http://electionlawblog.org/?cat=10> |
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"IRS Office That Targeted Tea Party Also Disclosed Confidential Docs
From Conservative Groups" <http://electionlawblog.org/?p=50291>
Posted on May 13, 2013 7:53 pm <http://electionlawblog.org/?p=50291> by
Rick Hasen <http://electionlawblog.org/?author=3>
Pro Publica:
<http://www.propublica.org/article/irs-office-that-targeted-tea-party-also-disclosed-confidential-docs>
The same IRS office that deliberately targeted
<http://www.washingtonpost.com/business/irs-apologizes-for-inappropriately-targeting-conservative-political-groups-in-2012-election/2013/05/11/ea5d5790-ba0e-11e2-b568-6917f6ac6d9d_story.html> conservative
groups applying for tax-exempt status in the run-up to the 2012
election released nine pending confidential applications of
conservative groups to ProPublica late last year
<http://www.propublica.org/article/what-karl-roves-dark-money-nonprofit-told-the-irs>.
The IRS did not respond to requests Monday following up about that
release, and whether it had determined how the applications were
sent to ProPublica.
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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
NYT Editorial on IRS Mess <http://electionlawblog.org/?p=50288>
Posted on May 13, 2013 7:50 pm <http://electionlawblog.org/?p=50288> by
Rick Hasen <http://electionlawblog.org/?author=3>
Ed Board:
<http://www.nytimes.com/2013/05/14/opinion/white-house-under-fire-it-condemns-irs-audits.html?ref=opinion>
The Internal Revenue Service was absolutely correct to look into the
abuse of the tax code by political organizations masquerading as
"social welfare" groups over the last three years. The agency's
mistake --- and it was a serious one --- was focusing on groups with
"Tea Party" in their name or those criticizing how the country is run.
The I.R.S. should have used a neutral test to scrutinize every group
seeking a tax exemption for "social welfare" activity --- Democrat
or Republican, conservative or liberal. Any group claiming
tax-exempt status under Section 501(c)(4) of the internal revenue
code can collect unlimited and undisclosed contributions, and many
took in tens of millions. They are not supposed to spend the
majority of their money on political activities, but the I.R.S. has
rarely stopped the big ones from polluting the political system with
unaccountable cash.
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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
"Conservative Outlets Reported On IRS Tea Party Targeting In 2012?
<http://electionlawblog.org/?p=50286>
Posted on May 13, 2013 7:49 pm <http://electionlawblog.org/?p=50286> by
Rick Hasen <http://electionlawblog.org/?author=3>
HuffPo reports
<http://www.huffingtonpost.com/2013/05/13/the-blaze-right-side-news_n_3267786.html?ncid=edlinkusaolp00000003&ir=Politics>.
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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
" I.R.S. Ignored Complaints on Political Spending by Big Tax-Exempt
Groups" <http://electionlawblog.org/?p=50283>
Posted on May 13, 2013 7:40 pm <http://electionlawblog.org/?p=50283> by
Rick Hasen <http://electionlawblog.org/?author=3>
NYT
<http://www.nytimes.com/2013/05/14/us/politics/irs-ignored-complaints-on-political-spending-by-big-tax-exempt-groups-watchdog-groups-say.html?pagewanted=1&ref=politics>:
Over the last two years, government watchdog groups filed more than
a dozen complaints with the Internal Revenue Service
<http://topics.nytimes.com/top/reference/timestopics/organizations/i/internal_revenue_service/index.html?inline=nyt-org>
seeking inquiries into whether large nonprofit organizations like
those founded by the Republican political operative Karl Rove
<http://topics.nytimes.com/top/reference/timestopics/people/r/karl_rove/index.html?inline=nyt-per>
and former Obama administration aides had violated their tax-exempt
status by spending tens of millions of dollars on political advertising.
The I.R.S. never responded.
During the same period, the agency singled out dozens of Tea Party
<http://topics.nytimes.com/top/reference/timestopics/subjects/t/tea_party_movement/index.html?inline=nyt-classifier>-inspired
groups that had applied for I.R.S. recognition, officials
acknowledged on Friday, subjecting them to rounds of detailed
questioning about their political activities. None of those groups
were big spenders on political advertising; most were local Tea
Party organizations with shoestring budgets.
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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 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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"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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--
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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