[EL] IG report greatest hits

[Rick Hasen]

<http://electionlawblog.org/>


    Incompetence Not Malfeasance? <http://electionlawblog.org/?p=50359>

Posted on May 14, 2013 3:10 pm <http://electionlawblog.org/?p=50359> by 
Rick Hasen <http://electionlawblog.org/?author=3>

 From the IG report:

"Specifically, only first-line management approved references to the Tea 
Party in the BOLO listing criteria before it was implemented. As a 
result, inappropriate criteria remained in place for more than 18 
months. *Determinations Unit employees also did not consider the public 
perception of using politically sensitive criteria when identifying 
these cases.* Lastly, the criteria developed showed a lack of knowledge 
in the Determinations Unit of what activities are allowed by I.R.C. § 
501(c)(3) and I.R.C. § 501(c)(4) organizations."

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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


    Additional Quote of the Day <http://electionlawblog.org/?p=50356>

Posted on May 14, 2013 3:07 pm <http://electionlawblog.org/?p=50356> by 
Rick Hasen <http://electionlawblog.org/?author=3>

 From the IG Report:

"We also believe that Determinations Unit specialists lacked knowledge 
of what activities are allowed by I.R.C. § 501(c)(3) and I.R.C. § 
501(c)(4) tax-exempt organizations."

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Posted in Uncategorized <http://electionlawblog.org/?cat=1> | Comments Off


    Inspector General May Do Follow Up Audit on How IRS Determines if
    (c)(4)'s are Engaged in Impermissible Political Activitiy
    <http://electionlawblog.org/?p=50353>

Posted on May 14, 2013 2:56 pm <http://electionlawblog.org/?p=50353> by 
Rick Hasen <http://electionlawblog.org/?author=3>

Very important fn 12 of thereport: 
<http://electionlawblog.org/wp-content/uploads/201310053fr-revised-redacted-1.pdf>

    A future audit is being considered to assess how the EO function
    monitors I.R.C. §§ 501(c)(4)--(6) organizations to ensure that
    political campaign intervention does not constitute their primary
    activity.

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Posted in campaign finance <http://electionlawblog.org/?cat=10>, tax law 
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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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