[EL] "Den of Liberals"

Tue May 28 01:56:10 PDT 2013

It does seem a bit absurd to think that this is simply a problem of a bunch of left wing employees at the IRS office in Cincinnati. 

Similarly, it's a mistake to think that Lois Lerner is some evil left villain mastermind. I don't know Lois well - during the 15 or so months we worked together at the FEC I don't recall any serious conversations unrelated to work, but she didn't strike me as particularly partisan.

Rather, this is a much bigger and more important issue than a few rogue civil servants. The President of the United States consistently singled out tea party and conservative groups as dangerous and essentially un-American, a couple of them by name. Prominent Democratic Party Senators, such as Levin, Whitehouse, and Durbin, put political pressure on the IRS to be more aggressive in investigating the president's enemies (or, perhaps better put, organizations that just happened to be critical of the president and the liberal agenda). The Administration and the Senate Majority Leader may have leaked - and certainly implied they had knowledge of - tax info on certain of its political enemies, including the Kochs and Governor Romney.

The IRS simply took its political cues and began sharpening itself on these groups. We know that just before this policy was launched, the head of the Union that represents IRS employees also visited the White House. And we know that eventually the IRS - which probably does, as Mark notes, include more Democrats than Republicans - then began to screen the applications of the President's enemies. And then lied about it to Congress.

There is a tremendous lack of wisdom in thinking that you can have the government actively regulate political speech and not have it abused. That the IRS can do so is even more naive. 

I'm in the UK, where the press is noting, FWIW, that the IRS has far more power than Britain's tax collection agencies.

Bradley A. Smith

Josiah H. Blackmore II/Shirley M. Nault

   Professor of Law

Capital University Law School

303 E. Broad St.

Columbus, OH 43215

614.236.6317

http://law.capital.edu/faculty/bios/bsmith.aspx

________________________________________
From: law-election-bounces at department-lists.uci.edu [law-election-bounces at department-lists.uci.edu] on behalf of Mark Schmitt [schmitt.mark at gmail.com]
Sent: Sunday, May 19, 2013 6:59 PM
To: law-election at UCI.edu
Subject: Re: [EL] "Den of Liberals"

Before everyone gets too excited about this, as I pointed out to Dave Weigel, these numbers don't prove much of anything. The total number of IRS employees in the Cincinnati area  who made any federally reportable political contribution at any time since 2007 is nine. In a very large office. (There may be others who reported "US Govt" or "Treasury" as their employer, or who live in Kentucky, but I just recreated Tim Carney's CRP search.)

And the 40-27 Dem-Republican split among unionized federal employees that Dave cites is only a tiny bit more Democratic than the national party i.d. split at the time of that poll -- 36D-27R in November, 2011. IRS looks a lot like America to me -- not very interested in politics, and not very many Republicans.

------ Original Message ------
From: "Rick Hasen" <rhasen at law.uci.edu<mailto:rhasen at law.uci.edu>>
To: "law-election at UCI.edu" <law-election at uci.edu<mailto:law-election at uci.edu>>
Sent: 5/19/2013 3:21:25 PM
Subject: [EL] ELB News and Commentary 5/19/13
“A Den of Liberals: The IRS, like most government agencies, leans left. It’s just a fact of life”<http://electionlawblog.org/?p=50649>
Posted on May 19, 2013 12:19 pm<http://electionlawblog.org/?p=50649> by Rick Hasen<http://electionlawblog.org/?author=3>

Weigel<http://www.slate.com/articles/news_and_politics/politics/2013/05/steven_miller_house_testimony_the_irs_has_many_more_liberals_than_conservatives.html>:

In theory, the civil-servant structure should make an organization less prone to an eruption of bias or of hive-mind behavior. But that’s not how it works. Liberals are more likely to enter the civil service, and to stick to it, than conservatives are. And why not? Conservatives want to shrink the size of government; Republicans have negotiated deals federally, and in the states, that slashed or froze the size of the bureaucracies. Ron Swanson aside<http://en.wikipedia.org/wiki/Ron_Swanson>, the public sector is no place for a libertarian.

Every single number proves this. Tim Carney has collected<http://washingtonexaminer.com/tim-carney-the-irs-is-deeply-political-and-very-democratic/article/2529758> the campaign finance figures for IRS employees nationally and in the Cincinnati office. In the past three election cycles, IRS workers donated $247,000 to Democrats and $145,000 to Republicans. In Ohio, the number was skewed even further―75 percent to Democrats. According to a 2011 Gallup poll, around 40 percent<http://www.gallup.com/poll/146786/democrats-lead-ranks-union-state-workers.aspx> of unionized federal employees identified as Democrats; only 27 percent identified as Republicans. State and local government employees are far more likely to be Democrats than Republicans.

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“IRS Scandal, Day 10″<http://electionlawblog.org/?p=50647>
Posted on May 19, 2013 12:17 pm<http://electionlawblog.org/?p=50647> by Rick Hasen<http://electionlawblog.org/?author=3>

TaxProf has an extensive collection of links.  Here is the most recent set<http://taxprof.typepad.com/taxprof_blog/2013/05/the-irs-.html> of coverage (and this SNL skit<http://taxprof.typepad.com/taxprof_blog/2013/05/snl-on-.html>).  Earlier coverage:

  *   IRS Admits to Targeting Conservative Groups in 2012 Election<http://taxprof.typepad.com/taxprof_blog/2013/05/irs-admits.html> (May 10, 2013)
  *   WaPo and WSJ Agree: IRS Targeting of Conservatives Is Appalling<http://taxprof.typepad.com/taxprof_blog/2013/05/wsj-irs.html> (May 11, 2013)
  *   Schmalbeck on the IRS ‘Targeting’ of Conservative Groups<http://taxprof.typepad.com/taxprof_blog/2013/05/schmalbeck.html> (May 12, 2013)
  *   The Deepening IRS Scandal<http://taxprof.typepad.com/taxprof_blog/2013/05/the-deepening.html> (May 13, 2013)
  *   The IRS Scandal, Day 5<http://taxprof.typepad.com/taxprof_blog/2013/05/the-irs-scandal.html> (May 14, 2013)
  *   Jon Stewart and Vic Fleischer on the IRS Scandal<http://taxprof.typepad.com/taxprof_blog/2013/05/jon-stewart.html> (May 14, 2013)
  *   Inspector General: Ineffective IRS Management Allowed Agents to Target Conservative Groups<http://taxprof.typepad.com/taxprof_blog/2013/05/inspector-general-.html> (May 14, 2013)
  *   The IRS Scandal, Day 6<http://taxprof.typepad.com/taxprof_blog/2013/05/the-irs.html> (May 15, 2013)
  *   Ellen Aprill, The TIGTA Report on the IRS Scandal: Questions About the IRS and About the Report<http://taxprof.typepad.com/taxprof_blog/2013/05/aprill.html> (May 15, 2013)
  *   Phillip Hackney, The TIGTA Report on the IRS Scandal: Be on the Lookout for False Partisan Witchunts<http://taxprof.typepad.com/taxprof_blog/2013/05/hackney-.html> (May 15, 2013)
  *   The IRS Scandal, Day 7<http://taxprof.typepad.com/taxprof_blog/2013/05/the-.html> (May 16, 2013)
  *   The IRS Scandal, Day 8<http://taxprof.typepad.com/taxprof_blog/2013/05/irs-sc.html> (May 17, 2013)
  *   The IRS Scandal, Day 9<http://taxprof.typepad.com/taxprof_blog/2013/05/the-irs-1.html> (May 18, 2013)

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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
“Higher-Ups Knew of IRS Case”<http://electionlawblog.org/?p=50644>
Posted on May 19, 2013 12:06 pm<http://electionlawblog.org/?p=50644> by Rick Hasen<http://electionlawblog.org/?author=3>

WSJ reports.<http://online.wsj.com/article/SB10001424127887324767004578488833834357540.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
“How the IRS Spun Out of Control”<http://electionlawblog.org/?p=50642>
Posted on May 19, 2013 12:05 pm<http://electionlawblog.org/?p=50642> by Rick Hasen<http://electionlawblog.org/?author=3>

LA Times deep dive<http://www.latimes.com/news/nationworld/nation/la-na-irs-conservatives-20130519,0,2809001,print.story>.

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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
“Confusion and Staff Troubles Rife at I.R.S. Office in Ohio”<http://electionlawblog.org/?p=50638>
Posted on May 19, 2013 12:03 pm<http://electionlawblog.org/?p=50638> by Rick Hasen<http://electionlawblog.org/?author=3>

Extensive<http://www.nytimes.com/2013/05/19/us/politics/at-irs-unprepared-office-seemed-unclear-about-the-rules.html?pagewanted=all&_r=0> front-page NYT report.

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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 is About Donors, Not Tax”<http://electionlawblog.org/?p=50635>
Posted on May 19, 2013 12:01 pm<http://electionlawblog.org/?p=50635> by Rick Hasen<http://electionlawblog.org/?author=3>

Roger Colinvaux has written this CNN oped<http://www.cnn.com/2013/05/17/opinion/colinvaux-irs-taxes/index.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
“Shareholders press companies to disclose more about political spending”<http://electionlawblog.org/?p=50632>
Posted on May 19, 2013 11:58 am<http://electionlawblog.org/?p=50632> by Rick Hasen<http://electionlawblog.org/?author=3>

WaPo reports.<http://www.washingtonpost.com/business/economy/shareholders-press-companies-to-disclose-more-about-political-spending/2013/05/17/ed1392e4-bf34-11e2-97d4-a479289a31f9_story.html>

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“Dan Morain: Donors’ millions kept undercover”<http://electionlawblog.org/?p=50630>
Posted on May 19, 2013 11:57 am<http://electionlawblog.org/?p=50630> by Rick Hasen<http://electionlawblog.org/?author=3>

New SacBee column.<http://www.sacbee.com/2013/05/19/5429846/donors-millions-kept-undercover.html>

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CCP Comments to House Ways & Means on IRS Scandal<http://electionlawblog.org/?p=50627>
Posted on May 17, 2013 5:16 pm<http://electionlawblog.org/?p=50627> by Rick Hasen<http://electionlawblog.org/?author=3>

Here<http://www.campaignfreedom.org/wp-content/uploads/2013/05/2013-05-17_Keating-WM-Testimony_US-House_IRS-Targeting-Conservative-Groups.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
Disclosure of 501c4 Files to Pro Publica Was “Inadvertent”<http://electionlawblog.org/?p=50624>
Posted on May 17, 2013 5:11 pm<http://electionlawblog.org/?p=50624> by Rick Hasen<http://electionlawblog.org/?author=3>

See the Update at the bottom of this Pro Publica story<http://www.propublica.org/article/irs-office-that-targeted-tea-party-also-disclosed-confidential-docs>.

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“IRS Scandal Rooted in Money, Power and Washington”<http://electionlawblog.org/?p=50622>
Posted on May 17, 2013 5:09 pm<http://electionlawblog.org/?p=50622> by Rick Hasen<http://electionlawblog.org/?author=3>

Bloomberg View<http://www.bloomberg.com/news/2013-05-15/irs-scandal-rooted-in-money-power-and-washington.html>:

Until Congress passes the Disclose Act, which would end the practice of anonymous political spending, the IRS will continue to oversee groups that spend millions to influence the political process. What’s more, well-financed, powerful groups with deep political connections and access to first-rate legal advice will continue to whiz through the IRS express lane while genuine citizen organizations, Tea-Party-inspired and otherwise, will endure long waits to have their applications approved. The inspector general found one hapless applicant waiting 1,138 days for approval. We don’t know the victim’s name. We’re pretty sure it wasn’t “Rove.”

I make the pitch for DISCLOSE II to solve the broader IRS problem here.<http://www.slate.com/articles/news_and_politics/jurisprudence/2013/05/the_irs_tea_party_scandal_the_lesson_is_better_campaign_finance_disclosure.html>

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“How the IRS’s Nonprofit Division Got So Dysfunctional”<http://electionlawblog.org/?p=50619>
Posted on May 17, 2013 2:28 pm<http://electionlawblog.org/?p=50619> by Rick Hasen<http://electionlawblog.org/?author=3>

Must-read<http://www.propublica.org/article/how-irs-nonprofit-division-got-so-dysfunctional> Pro Publica deep dive.

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“How to Stop the Next IRS Scandal”<http://electionlawblog.org/?p=50616>
Posted on May 17, 2013 1:43 pm<http://electionlawblog.org/?p=50616> by Rick Hasen<http://electionlawblog.org/?author=3>

Jonathan Bernstein<http://prospect.org/article/how-prevent-another-irs-scandal> wants unlimited disclosed contributions to candidates.

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Read About How Lerner Planted Question with Lawyer at ABA Tax Meeting<http://electionlawblog.org/?p=50612>
Posted on May 17, 2013 1:26 pm<http://electionlawblog.org/?p=50612> by Rick Hasen<http://electionlawblog.org/?author=3>

Here<http://livewire.talkingpointsmemo.com/entry/irs-official-lois-lerner-called-lawyer-to-plant>.

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“Official Says Treasury Dept. Knew of I.R.S. Inquiry in 2012″<http://electionlawblog.org/?p=50609>
Posted on May 17, 2013 12:10 pm<http://electionlawblog.org/?p=50609> by Rick Hasen<http://electionlawblog.org/?author=3>

NYT <http://www.nytimes.com/2013/05/18/us/politics/irs-scandal-congressional-hearings.html?hp&_r=0> on today’s hearing.

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“House panel opens hearing on IRS targeting of conservative groups”<http://electionlawblog.org/?p=50605>
Posted on May 17, 2013 12:07 pm<http://electionlawblog.org/?p=50605> by Rick Hasen<http://electionlawblog.org/?author=3>

WaPo reports<http://www.washingtonpost.com/politics/house-panel-opens-hearing-on-irs-targeting-of-conservative-groups/2013/05/17/f1d7d352-beea-11e2-97d4-a479289a31f9_story.html?hpid=z2>.

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“IRS Speaks Out: We Messed Up, But We Would’ve Scrutinized Tea Partiers Anyway”<http://electionlawblog.org/?p=50602>
Posted on May 17, 2013 11:41 am<http://electionlawblog.org/?p=50602> by Rick Hasen<http://electionlawblog.org/?author=3>

Andy Kroll reports<http://www.motherjones.com/mojo/2013/05/irs-response-tea-party-debacle-congress> for Mother Jones.

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Two from Bloomberg on IRS<http://electionlawblog.org/?p=50599>
Posted on May 17, 2013 11:25 am<http://electionlawblog.org/?p=50599> by Rick Hasen<http://electionlawblog.org/?author=3>

IRS Probe Sheds Light on Nonprofit Election-Year Surge<http://www.bloomberg.com/news/2013-05-17/irs-probe-sheds-light-on-nonprofit-election-year-surge.html?alcmpid=Politics>

Exiting IRS Chief Denies Targeting as Republicans Pounce<http://www.bloomberg.com/news/2013-05-17/camp-says-irs-shows-administration-s-culture-of-cover-ups.html?alcmpid=Politics>

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“New IRS List Harms Tax-Exempt Groups”<http://electionlawblog.org/?p=50596>
Posted on May 17, 2013 11:23 am<http://electionlawblog.org/?p=50596> by Rick Hasen<http://electionlawblog.org/?author=3>

CCP release.<http://www.campaignfreedom.org/2013/05/17/ccp-urges-irs-to-act-more-carefully/>

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“Election Finance Reform: Viable Proposals vs. Long-Term Goals”<http://electionlawblog.org/?p=50593>
Posted on May 17, 2013 11:21 am<http://electionlawblog.org/?p=50593> by Rick Hasen<http://electionlawblog.org/?author=3>

Raph Graybill blogs<http://isps.yale.edu/news/blog/2013/05/election-finance-reform-viable-proposals-vs-long-term-goals#.UZZ09IL3hBF>.

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“IRS Rationale for Tea Party Scandal Is Debunked by Data”<http://electionlawblog.org/?p=50590>
Posted on May 17, 2013 11:17 am<http://electionlawblog.org/?p=50590> by Rick Hasen<http://electionlawblog.org/?author=3>

Important item<http://philanthropy.com/article/IRS-Rationale-for-Tea-Party/139277/> in the Chronicle of Philanthropy (via Jonathan Adler)<http://www.volokh.com/2013/05/17/irs-disclosure-was-planted/>.

Whether or not the total number of c4 applications were going up, c4 political spending was exploding, beginning with WRTL and continuing into Citizens United.  See my charts here <http://t.co/rUnyRpng6a> from last year’s presentation at Stanford PACs, based upon data from the Center for Responsive Politics.

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“At Cincinnati IRS office, surprise over claims of partisan villainy”<http://electionlawblog.org/?p=50588>
Posted on May 17, 2013 11:15 am<http://electionlawblog.org/?p=50588> by Rick Hasen<http://electionlawblog.org/?author=3>

WaPo went to talk<http://www.washingtonpost.com/lifestyle/style/at-cincinnati-irs-office-surprise-over-claims-of-partisan-villainy/2013/05/17/f693c60e-bd81-11e2-97d4-a479289a31f9_story.html?hpid=z1> to the Cincinnati office workers.

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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
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949.824.0495 - fax
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