Friday, November 15, 2013

FROM THE BOARDS: A SUMMARY of the IRS SCANDAL

Generally speaking, I have stopped blogging and radically increased the amount of time I spend on political message boards. Here's an example--I posted this a few days ago after several references to the IRS scandal.

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The 2013 IRS Scandal: Who's Guilty of What Now?

Let me begin by assuring you that I do not wish to downplay the significant of what actually happened. The IRS under the Obama administration instituted a procedure of de facto discrimination against organization from an emerging far-right movement. That happened. However, as you have all heard me say before, context matters. There is a need, at least on this board, to begin to to separate the reality of the 2013 IRS Scandal from the mythology of the 2013 IRS Scandal.

I am very sorry to your attention-spans, but to do that, I'm going to have to start from the beginning.

[In The Beginning... 501]

Not so well hidden within the infinite bookshelf that holds the federal tax laws of the United States is a troublesome provision—Section 501 (c)(4), a hive of scum and villainy—that exempts non-profits working “exclusively for the promotion of social welfare” from paying income tax. It is essentially an incentive codified into law for us to create organizations for not personal gain, but for the good of the people. It is actually a perfectly reasonable and well-intended provision with just one unforeseeable catch: no two of the people in this country can seem to agree what’s good for them. To bridge that gap, we invented the forum politic.

Access to “the people” in the U.S. sometimes requires at least some interaction with the people’s noble stewards, politicians. All sarcasm aside, this is a feature of democracy, not a bug. Most anyone running any significant, charitable non-profit will occasionally have to contact a politician to ask for help, make suggestions, or raise and collect money. Collectively, we call these interactions “lobbying” and “campaign activities.” Section 501 (c)(4) was never intended for use by political organizations, but insofar as all organizations are political to some small extent, exceptions are generally made provided such political interactions are not the organization's primary operation.

This allowed these social welfare groups to participate in the political process with under a number of conditions. That is, until 2010. In 2010, Citizens United vs. the Federal Elections Commission ruled unconstitutional many of the restrictions of U.S. campaign finance, officially allowing any organization not directly affiliated with a political campaign to spend unlimited amounts of anonymous money to influence elections.

[Until the Game Changes]

The Citizens United decision was in January 2010, a year for midterm elections. Leaders of the still-politically-hypothetical Tea Party were the first to adapt to the suddenly lax and vaguely undefined campaign finance laws by starting Political Action Committees under the banners of their 501(c)(4) “social welfare” groups. Over $100 million of tax-free, “social welfare” money was spent on elections that year—twice as much as the previous midterm. The Tea Party, an ostensibly populist movement, rolled into office for the first time on a wave of corporate money. And that was just the beginning.

Conservatives argued that union spending for liberals provides a counterbalance to corporate spending for Republicans. The unions were outspent 10-to-1 in that midterm.

Republicans were pleased. Democrats were not. Democrats did not think it was fair that organizations who benefit from a tax exemption for working “exclusively to promote social welfare” for whom politics is not the “primary operation” could not raise and spend several times more money on politics than everything else they do combined. Senate Democrats asked the IRS to investigate the behavior of 501(c)(4) groups to see if they weren’t just offshoots of political parties and campaigns. The IRS upper-management did not. They asked the IRS to clearly define how much political activity a group can participate in before they have to consider it their primary operation for tax reasons. The IRS upper-management did not.

The IRS upper-management did nothing. The IRS figured that looking into the ways groups raised and spent money to assure compliance with tax law—in other words, the job of the IRS—was too politically-charged to undertake when the FEC had just suffered such a big blow. And besides, the IRS was shrinking. Between 2010 and 2012, the number of applications for 501(c)(4) status doubled, while the IRS suffered Republican-led budget cuts that left, by their own admission, unable to adequately preform its duties.

[Pay Attention Because This Is the Part You Care About]

What we know for a fact is this: in March 2010, one branch of one division of the IRS, inundated by a surge of new 501(c)(4) requests (mostly from conservative groups) resulting from the Citizens United decision and on the verge of the most expensive mid-term election in history, made a very, very bad decision. This branch instituted a system by which agents (and their computers) could single-out suspicious groups by certain words commonly used by offenders: the so-called “Be On the Look Out List.” In short, they had created a system for profiling. The “Be On the Look Out” terms leaned heavily on traditionally conservative talking points and slogans and quickly became popular with other branches.

There is an important thing to note here, which is that the IRS receives 10,000s of tax-exemption applications a year, most of which are NOT just fronts for unlimited, anonymous, political soft-money. Most of them are for people raising money to fix up parks, provide after-school care for kids in bad neighborhoods or teach old veterans how to read or something adorable like that. Some of them just want to cure cancer. The ones that want something else—the ones that are obviously political—tend to be started by a lot of the same people having the same talks at conventions and, yes, tend to use the same language. Categorically flagging applicants based on similar criteria has always been IRS policy. The problem with profiling is that it’s wrong, not that it’s stupid.

Now the numbers here get a little fuzzy, but this is the heart of the controversy: over a two-year span, it became impossible to get 501(c)(4) status if your name included “Tea Party” (although why you would name yourself after a political movement and hope to be considered non-political confuses me) “patriot” or “9/12.” No one was denied, but only 4 were approved while the rest waited in bureaucratic limbo. One liberal group actually was denied, and many were put in the same limbo, but many more were approved during the same time period. Many conservative groups without those three flagged phrases were scrutinized but approved during this time as well.

That’s it. That’s the scandal. There is a lot of context and context matters, but the fact is that there was a span of 2 years in which it was apparently harder to get certified under a certain tax exemption for conservatives than liberals.

It's worth noting that you don't actually need to be certified 501(c)(4) to file as such, but it helps fund-raising if you can show the certification in advance.

Well, okay.... it gets a little sketchier. What happens after you are selected for further scrutiny, and what people in the media aren’t talking about enough, is that the IRS starts asking you questions… Weird questions. Some people got asked if they’d done any business with the Koch brothers. Some got asked what kind of books their kids read. One Republican congressman thought the IRS asked the contents of members’ prayers; that turned out to be untrue, but not before it spreads throughout the conservative press. Some of the questions, actually, were fairly routine, but by then it didn’t matter--the scandal was in full-swing and misinformation is as good as any if you trust no one.

[And Then...]

The IRS covered their asses immediately and poorly. Lois Lerner was the first to fess up, but was also caught lying and resigned. Higher-ups Joseph Grant and Steven Miller also resigned. Miller basically ran the place. The Treasury Dept. Inspector General conducted an investigation that pointed to serious problem within the culture of the IRS—generally speaking, insolence and ineptitude at lower and middle-management levels. The House conducted an investigation looking specifically for a link to the White House and found… nothing. The actions of this limited branch of the IRS was condemned by President Obama, virtually every U.S. Congressman on either party, and the matter was more or less put to bed.

Like I said, this actually happened. A real problem emerged, a bunch of people tried to lie their ways out of it. People got fired but probably not enough, a system that has gone without oversight for several administrations finally got some light shined on it, and we move on to newer news. It's not a good day for America, but it isn't exactly Hoover's FBI either.

[So Now What?]

To this day, conservatives from the far right of the mainstream cite the IRS Scandal as evidence that the administration (whose criminality is already presupposed), will stop at nothing to silence its critics. There are just a few problems with this representation: 1) the IRS didn't stop at nothing, they just caused a delay in the certification of an optional tax status that most of these groups arguably don't deserve 2) there is only circumstantial evidence that the motivation was ever political and systematic (let's screw over conservatives) as opposed to misguided and systemic (see the definition of "sampling error"?) and 3) no one found any link to the White House.

Now I know better than to think I can convince anyone who already dislikes the president or the government in general that every single scandal out there is not only true, but obvious. However, the only thing I can say for sure is that the Obama administration should have seen this coming at least by 2012 and called themselves out on it. Of course, that was an election year.

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