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Judicial Watch • IRS Consultation 14-cv-1956 32

IRS Consultation 14-cv-1956 32

IRS Consultation 14-cv-1956 32

Page 1: IRS Consultation 14-cv-1956 32

Category:Obtained Document

Number of Pages:1

Date Created:June 18, 2015

Date Uploaded to the Library:June 18, 2015

Tags:explained, Consultation, 1956, attorneys, Criminal, political, organizations, Exempt, FBI, DOJ, FOIA, IRS

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October 2010, Lois Lerner, Joe Urban, Judy Kindell, Justin Lowe, and Siri Buller met
with the section chief and other attorneys from the Department Justice Criminal Division
Public Integrity Section and one representative from the FBI discuss recent attention
the political activity exempt organizations
The section attorneys expressed concern that certain section 501(c) organizations are
actually political committees posing they are not subject FEC law, and therefore
may subject criminal liability. The attorneys mentioned several possible theories
bring criminal charges under FEC law. response, Lois and Judy eloquently explained the
following points:
Under section 7805(b), may only revoke modify organization exemption
retroactively omitted misstated material fact operated manner materially
different from that originally represented. not have these misrepresentations, the organization may rely our
determination that exempt. However, the likelihood revocation
diminished the fact that section 501(c)(4) -(c)(6) organizations are not required apply for recognition exemption. discussed the hypothetical situation section 501(c)(4) organiza tion that
declares itself exempt social welfare organization, but the end the
taxable year has fact functioned political organization Judy explained
that such organization, order compliance, would simply file Form
1120-POL and paying tax the highest corporate rate.
Lois stated that although not believe that organizations which are subject civil
audit subsequently receive any type immunity from criminal investigation, she will refer
them individuals from who can better answer that question. She explained that are
legally required separate the civil and criminal aspects any examination and that while not have law experts CI, our FIU agents are experienced ordinating with
The attorneys asked whether change the law necessary, and whether three -way
partnership among DOJ, the FEC, and the IRS possible prevent prohibited activity
these organizations. Lois listed number obstacles the attorneys heories:
b(5)-DP She pointed Revenue Ruli 2004-6, which was drafted
light the electioneering communication rules before they were litigated.