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Judicial Watch • IRS HQ FOIA 01559 Full Production

IRS HQ FOIA 01559 Full Production

IRS HQ FOIA 01559 Full Production

Page 1: IRS HQ FOIA 01559 Full Production

Category:IRS Scandal

Number of Pages:1436

Date Created:May 13, 2014

Date Uploaded to the Library:May 13, 2014

Tags:zaton, Barre, sinno, suzanne, Holly, tigta, CATHERINE, Nikole, Department of the Treasury, Thursday, Wednesday, senate, acorn, Lerner, obtained, Exempt, treasury, Obama, ATF, DOJ, Supreme Court, EPA, IRS, ICE, CIA


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  • demand_answers

See Generated Text   ˅

Autogenerated text from PDF

To:  Sinno Suzanne; Haynes Patricia Lunger Richard; Flax Nikole  
Cc:  Barre Catherine  
Subject:  RE: Questions for hearing  

Unless wants our help the materiality piece, I'll stay out that one --I would assume anywhere there bright line makes difficult prove materiality criminal forum. you want some bullets let know. 
Lois Lerner 
Director Exempt Organizations 
From: Sinno Suzanne Sent: Monday, April 08, 2013 12:06 To: Haynes Patricia J;Lunger Richard;Flax Nikole C;Lerner Lois Cc: Barre Catherine Subject: Questions for hearing 
This morning reiterated both Whitehouse and Graham's staff that Patty wil discussing criminalenforcement and the referralprocess general
She wil
egalor administrative not discussing any substantive tax -exempt lissues. Whitehouse's staff came back with this: 
The only caveat might include that Sen. Whitehouse may ask about issues the intersection criminal enforcement and criminal tax rules (e.g., does the absence bright -line rule for pending make difficult
olitical sprove that materially false statement when someone checks no Form 1024 other questions relating
olitical activity?) have tald back the staff with something?
king point this question? shoul
Additional the staff said want send them some friendld questions woulike Senator Whitehouse ask Patty, they wil
make sure gets them. ease send any suggestive questions you have.
Thank you, 
Suzie 
Suzanne Sinno, J.D., LL.M. (Tax) Legisl
ative Counsel Office Legisl
ative Affairs InternalRevenue Service 202-927-6922 202-622-5247 (fax) Suzanne.R.Sinno@irs.gov 
From:  Fish David  
Sent:  Wednesday, September 19, 2012 11:02  
To:  Lerner Lois  
Subject:  FW: history  
Attachments:  Exclusively Standard 09-02-11.doc  

Justin around but haven't seen him while. the meantime, the first couple pages gives the background the (c)(3) and (c)(4 regs. 
Both the (c)(3) and (c)(4) regs. lack the "will not regs. have the "primarily" language, but the (c)(4[exempt] more than insubstantial part its activities not furtherance exempt purpose." explanation provided. 
From: Lowe Justin Sent: Wednesday, March 21, 2012 12:03 To: Fish David Subject: history 
This document still very much work progress (various Counsel and IRS people have worked it), but gives some insight into the state things and what they should be. 
(b)(5) (b)(5) (b)(5) (b)(5) (b)(5) (b)(5) (b)(5) (b)(5) (b)(5) (b)(5) (b)(5) (b)(5) (b)(5) (b)(5) (b)(5) (b)(5) 
From:  Paterson Troy TIGTA   
Sent:  Saturday, November 03, 2012 5:10  
To:  Lerner Lois  
Cc:  Paz Holly  
Subject:  RE: Responses  

Lois and Holly, 
Thank you for taking the time respond our questions and review the timeline. Ill work with the team determine whether have any follow -up questions. apprec
iate it. 
Troy 

From: Lerner Lois [mailto:Lois.G.Lerner@irs.gov] Sent: Friday, November 02, 2012 11:34AM To: Paterson Troy TIGTA Cc: Paz Holly Subject: Responses 
Attached our redlined version the long time line you prepared. have made changes where thought your folks didn't get exactly right, and have added some comments for your consideration. Also attached are response your three questions. Rather than repetitive, have comb
ined the response questions and into one comprehensive response. out the country next week, bab Holly can probly answer any questions you may have the meantime. 
Lois Lerner 
Director Exempt Organizations 
From:  Paz Holly  
Sent:  Friday, November 09, 2012 1:12  
To:  Lerner Lois  
Subject:  RE: Responses -TIGTA  

Thanks. 
From: Lerner Lois Sent: Friday, 
November 09, 2012 11:33 To: Paz Holly Subject: Re: 
Responses -TIGTA 
Nice 
job. I'm with this Lois Lerner-------------------------Sent from BlackBerry Wireless Handheld 
From: Paz 
Holly Sent: Friday, November 09, 2012 10:48 To: Lerner 
Lois Subject: FW: Responses -TIGTA 
Lois, 
Troy had three questions response our comments. Please see the questions and draft answers below. These have been reviewed and approved Nan and Sharon, but wanted see you are comfortable with them. Troy not pressing for the answers just yet Ithink we'd good place could respond the end the day today. 
Thanks, 
Holly the response questions and Lois states 

Were trying determine the May 14,
 2012 entry the timeline, the function changed the additional details 
JW1559-000231 
column read the May 2012 entry the timeline, the function deleted our wording 

the case, 

From: Paterson Troy TIGTA 
[mailto:Troy.Paterson@tigta.treas.gov] Sent: Tuesday, November 06, 
2012 3:00 To: Paz Holly Cc: Seidell Thomas TIGTA; 
Medina Cheryl TIGTA Subject: FW: Responses
olly, 
Thank you again for taking the time review and provide feedback the questions submitted and the long timeline. have few follow -up questions. the response questions and Lois states the May 14, 2012 entry the timeline, the function changed the additional 
the May 2012 entry the timeline, the function deleted our wording always, appreciate the assistance and look forward your response. 
Troy 
From: Lerner Lois 
[mailto:Lois.G.Lerner@irs.gov] Sent: Friday, November 02, 2012 11:34 
To: Paterson Troy TIGTA 
Cc: Paz Holly Subject: Responses 
Attached our redlined 
version the long time line you prepared. have made changes where thought your folks didn't get exactly right, and have added some comments for your consideration. Also attached are response your three questions. Rather than bined the response repetitive, have combquestions and into one comprehensive response. out the country next week, bab Holly can probly answer any questions you may have the meantime. 
Lois Lerner 
Director Exempt Organizations 
From:  Lerner Lois  
Sent:  Wednesday, November 14, 2012 12:53  
To:  Marks Nancy J;Paz Holly  
Cc:  Light Sharon  
Subject:  RE: Responses  

Thanks Nan 

Lois Lerner 
Director Exempt Organizations 
From: Marks Nancy Sent: Wednesday, November 14, 2012 1:52 To: Lerner Lois PazHolly Cc: Light Sharon Subject: Re: Responses basically agree with Lois. Holly take another look your notes sure have our best recollection. Then assuming 

Sent using BlackBerry 
From: Lerner Lois Sent: Wednesday, November 14, 2012 10:47 To: PazHolly Cc: Light Sharon Marks Nancy Subject: RE: Responses 

Lois Lerner 
Director Exempt Organizations 
From: PazHolly Sent: Wednesday, November 14, 2012 10:41 To: Lerner Lois 

Cc: Light Sharon Marks Nancy Subject: RE: Responses 

From: Lerner Lois Sent: Wednesday, November 14, 2012 10:34 To: PazHolly Cc: Light Sharon Marks Nancy Subject: RE: Responses think you are being too cautious. think can say that 

thoughts? 

Lois Lerner 
Director Exempt Organizations 
From: PazHolly Sent: Wednesday, November 14, 2012 10:21 To: Lerner Lois Cc: Light Sharon Marks Nancy Subject: FW: Responses 
Lois, 

Holly 
From: Paterson Troy TIGTA [mailto:Troy.Paterson@tigta.treas.gov] Sent: Wednesday, November 14, 2012 10:01 To: PazHolly Cc: Seidell Thomas TIGTA; Medina Cheryl TIGTA; Lerner Lois Subject: RE: Responses 
Holly, 

Troy 

From: PazHolly [mailto:Holly.O.Paz
@irs.gov] Sent: Friday, November 09, 2012 2:14 To: Paterson Troy TIGTA Cc: Seidell Thomas TIGTA; Medina Cheryl TIGTA; Lerner Lois Subject: RE: Responses 
Troy, 
Please see answers your follow -up questions below. Please let know you her uestions you 
ave any furththelpful. 
ink discussion would
Holly 

Does mean the May 14, 2012 entry the timeline, thanged function che additional details column read the timeline, May 2012 entry the function deleted our wording always, appreciate the assistance and look forward your response. Troy 
From: Lerner Lois [mailto:Lois.G.Lerner@irs.gov] Sent: Friday, November 02, 2012 11:34 To: Paterson Troy TIGTA Cc: PazHolly Subject: Responses 
Attached our redlined version the long time line you pared. pWe have made changes where thought your folks didn't get exactly right, and have added some comments for your consideration. Also attached are respRather than 
onse your three questions. reponse questions and into one comp
etitive, have combined the resprehensive response. out the country next week, but Holly can
robably answer any questions you may have the meantime. 
Lois Lerner 
Director Exempt Organizations 
From:  Sinno Suzanne  
Sent:  Wednesday, March 27, 2013 8:01  
To:  Flax Nikole Lerner Lois Barre Catherine Landes Scott Amato Amy  
Subject:  FW: Hearing  
Attachments:  IRS Invitation Campaign Finance Hearing.pdf  

Please let know how you want proceed this. 
Thanks, Suzie 
From: Griffin, Ayo (Judiciary-Dem) [mailto:Ayo_Griffin@judiciary-dem.senate.gov] Sent: Tuesday, March 26, 2013 7:44 To: Sinno Suzanne Subject: Hearing Suzanne, hope youre well. You may recall met last mmer during couple very helpful IRS
riefings that you put together for staff for several Senators relating political spending 501(c)(4) groups. wanted get touch bcommit tee Crime and 
ecause Sen. Whitehouse convening hearing the Judiciary SubTerrorism criminal enforcement campaign finance law April which think you may have already have heard abat DoJ. Specifically, Sen. Whitehouse 
out from Bill ErbOne the topics actually involves enforcement tax law. interested the investigation and prosecution material false statements the IRS regarding political activity 501(c)(4) groups forms 990 and 1024 under U.S.C.  7206. 
Sen. Whitehouse would like invite IRS witness testify thes issues. Could you please let know would ble for you provide witness? possib sincerely apologize for the late notice. had
een hoping that DoJ witness could discuss all the topics that Sen. Whitehouse was interested cover ing this hearing, were recently informed that they would not ble speak ab 7206 this context. 
out enforcement have attached official invitation case you require one two weeks prior the hearing date (as DoJ does). 
Perhaps can discuss all this the phone tomorrow you have time. 
Thanks very much, 
Ayo 
Ayo Griffin Counsel Subcommittee Crime and Terrorism Senator Sheldon Whitehouse, Chair 
U.S. Senate Committee the Judiciary 
(202)
4-5168 
From:  Lerner Lois  
Sent:  Wednesday, March 27, 2013 12:31  
To:  Sinno Suzanne; FlaxNikole Barre Catherine Landes Scott Amato Amy  
Subject:  RE: UPDATE -FW: Hearing looking their testimony though, it's all about criminal prosecution federal campaign laws--so we're all talking apples and oranges. the bottom line. both instances, the issue whether particular expenditure was political intervention.
hether there was false statement fraud regarding description alleged political expenditure that doesn't say vote for vote against not realistic under current law. Everyone looking for magic bullet scapegoat--there isn't one. The law this area just hard. 

Lois Lerner 
Director Exempt Organizations 
From: Sinno Suzanne Sent: Wednesday, March 27, 2013 1:19 To: Flax Nik
ole Lerner Lois Barre Catherine Landes Scott Amato Amy Subject: UPDATE -FW: Hearing just spoke with Ayo. toldoes the initial investigations into violations IRC section 7206 that DOJ said the IRS d(fraudandfalse statements) andDOJ prosecutes IRS referrals. DOJ saidthey have not gotten any referrals from the IRS. 
The Subcommittee interestedin IRS witness testify on: -the process investigation before case turnedover DOJ -howade
etermination mad-how different elements the offense are interpretedunder IRC section 7206 
Please let know your thoughts. 
Thanks, Suzie 
From: Sinno Suzanne Sent: Wednesday, March 27, 2013 12:51 To: Griffin, Ayo (Judiciary-Dem) Subject: RE: Hearing 
Ayo, hope you are well too. remember meeting with you 501(c)(4)s last July and
Regarding the hearing, this very short notice andI not sure that can properly prepare witness time andclear testimony. will needto check with the subject matter experts andget back you. 
What wouldbe most helpful you can ell specifically what the Subcommittee wants the IRS ress,
cannot comment any specific cases/taxpayers. Are there questions that DOJ cannot answer that you want the IRS answer instead 
Feel free call d-6922 you wouldiscuss over the phone.
irectly 927 like
Thank you, Suzie 
Suzanne Sinno, J.D., LL.M. (Tax) Legislative Counsel Office Legislative Affairs Internal Revenue Service 202-927-6922 202-622-5247 (fax) 
Suzanne.R.Sinno@irs.gov 
From: Griffin, Ayo (Judiciary-Dem) [mailto:Ayo_Griffin@judiciary-dem.senate.gov] Sent: Tuesday, March 26, 2013 7:44 To: Sinno Suzanne Subject: Hearing Suzanne, hope youre well. You may recall met last summer during couple very helpful IRS
riefings that you put together for staff for several Senators relating political spending 501(c)(4) groups. wanted get touch bcommittee Crime and
ecause Sen. Whitehouse convening hearing the Judiciary SubTerrorism criminal enforcement campaign finance law April which think you may have already have heard abat DoJ. Specifically, Sen. Whitehouse
out from Bill ErbOne the topics actually involves enforcement tax law. interested the investigation and prosecution material false statements the IRS regarding political activity 501(c)(4) groups forms 990 and 1024 under U.S.C.  7206. 
Sen. Whitehouse would like invite IRS witness testify these issues. Could you please let know would ble for you provide witness? possib sincerely apologize for the late notice. had
een hoping that DoJ witness could discuss all the topics that Sen. Whitehouse was interested covering this hearing, were recently informed that they would not ble speak ab 7206 this context.
out enforcement have attached official invitation case you require one two weeks prior the hearing date (as DoJ does). 
Perhaps can discuss all this the phone tomorrow you have time. 
Thanks very much, 
Ayo 
Ayo Griffin Counsel Subcommittee Crime and Terrorism Senator Sheldon Whitehouse, Chair 
U.S. Senate Committee the Judiciary 
(202)
4-5168 
From:  Lerner Lois  
Sent:  Wednesday, March 27, 2013 12:39  
To:  Flax Nikole Sinno Suzanne; Barre Catherine Landes Scott Amato Amy; Vozne  
Jennifer  
Subject:  RE: UPDATE -FW: Hearing mentioned yesterday--there are several groups folks from the FEC world that are pushing tax fraud prosecution for c4s who report they are not conducting political activity when they are(One exformer General these folks think they are). -boss Larry Noble(Counsel the FEC), who now president Americans for Campaign Reform. This their latest push shut these down. One IRS prosecution would make impact and they wouldn't feel comfortable doing the stuff. 
So, don't fooled about how this being articulated --it ALL about 501(4) orgs and 
c)(political activity 

Lois Lerner 
Director Exempt Organizations 
From: Flax Nikole Sent: Wednesday, March 27, 2013 1:31 To: Sinno Suzne Jennifer 
anne; Lerner Lois Barre Catherine Landes Scott Amato Amy; VozSubject: RE: UPDATE -FW: Hearing 
thanks -this helpful. Can regroup internally before get back the Hill? sounds like their intere 7206 not 501c4 specific? 
From: Sinno Suz
anne Sent: Wednesday, March 27, 2013 1:19 To: Flax Nikole Lerner Lois Barre Catherine Landes Scott Amato Amy Subject: UPDATE -FW: Hearing just spoke with Ayo. told that DOJ said the IRS does the initial investigations into violations IRC section 7206 (fraud and false statements) and DOJ prosecutes IRS referrals. DOJ said they have not gotten any referrals from the IRS. 
The Subcommittee interested IRS witness testify on: -the process investigation before case turned over DOJ -how determination made -how different elements the offense are interpreted under IRC section 7206 
Please let know your oughts. 
Thanks, Suzie 
From: Sinno Suz
anne Sent: Wednesday, March 27, 2013 12:51 To: Griffin, Ayo (Judiciary-Dem) Subject: RE: Hearing 
Ayo, remember meeting with you 501(c)(4)s last July and hope you are well too. 
Regarding the hearing, this very short notice and not sure that can properly prepare witness time and clear testimony. will need check with the subject matter experts and get back you. 
What would most helpful you can ell specifically what the Subcommittee wants the IRS address, cannot comment any specific cases/taxpayers. Are there questions that DOJ cannot answer that you want the IRS answer instead? 
Feel free call directly 927 -6922 you would like discuss over the phone. 
Thank you, Suzie 
Suzanne Sinno, J.D., LL.M. (Tax) Legislative Counsel Office Legislative Affairs Internal Revenue Service 202-927-6922 202-622-5247 (fax) 
Suzanne.R.Sinno@irs.gov 
From: Griffin, Ayo (Judiciary-Dem) [mailto:Ayo_Griffin@judiciary-dem.senate.gov] Sent: Tuesday, March 26, 2013 7:44 To: Sinno Suz
anne Subject: Hearing Suzanne, hope youre well. You may recall met last mmer during couple very helpful IRS
riefings that you put together for staff for several Senators relating political spending 501(c)(4) groups. wanted get touch bcommit tee Crime and 
ecause Sen. Whitehouse convening hearing the Judiciary SubTerrorism criminal enforcement campaign finance law April which think you may have already have heard abat DoJ. Specifically, Sen. Whitehouse 
out from Bill ErbOne the topics actually involves enforcement tax law. interested the investigation and prosecution material false statements the IRS regarding political activity 501(c)(4) groups forms 990 and 1024 under U.S.C.  7206. 
Sen. Whitehouse would like invite IRS witness testify these issues. Could you please let know would ble for you provide witness? possib
een hoping that DoJ witness could discuss all the topics that Sen. Whitehouse was interested covering this hearing, abI sincerely apologize for the late notice. had were recently informed that they would not ble speak ab 7206 this context. 
out enforcement have attached official invitation case you require one two weeks prior the hearing date (as does). 
Perhaps can discuss all this the phone tomorrow you have time. 
Thanks very much, 
Ayo 
Ayo Griffin Counsel Subcommittee Crime and Terrorism Senator Sheldon Whitehouse, Chair 
U.S. Senate Committee the Judiciary 
(202)
4-5168 
From:  Sinno Suzanne  
Sent:  Wednesday, March 27, 2013 12:41  
To:  Sinno Suzanne; Flax Nikole Lerner Lois Barre Catherine Landes Scott Amato  
Amy; Vozne Jennifer  
Subject:  RE: UPDATE -FW: Hearing  
Attachments:  IRS Invitation Campaign Finance Hearing.pdf  

From: Sinno Suzanne Sent: Wednesday, March 27, 2013 1:41 To: Flax Nik
ole Lerner Lois Barre Catherine Landes Scott Amato Amy; Vozne Jennifer Subject: RE: UPDATE -FW: Hearing 
The hearing titled "Current Issues Campaign Finance Law Enforcement." have attached the invitation. 
They are interested the investigation and prosecution false statements (as defined under section 7206) the regarding political activity 501(c)(4)s forms 990 and 1024. 
From: Flax Nik
ole Sent: Wednesday, March 27, 2013 1:31 To: Sinno Suzanne; Lerner Lois Barre Catherine Landes Scott Amato Amy; Vozne Jennifer Subject: RE: UPDATE -FW: Hearing 
thanks -this helpful. Can regroup internally before get back the Hill? sounds like their interest 7206 not 501c4 specific? 
From: Sinno Suzanne Sent: Wednesday, March 27, 2013 1:19 To: Flax Nik
ole Lerner Lois Barre Catherine Landes Scott Amato Amy Subject: UPDATE -FW: Hearing just spoke with Ayo. told that DOJ said the IRC section 7206 does the initial investigations into violations IR(fraud and false statements) and DOJ prosecutes IRDOJ said they have not gotten any referrals from the referrals. 
The Subcommittee interested witness testify on: -the process investigation before case turned over -how determination made -how different elements the offense are interpreted under IRC section 7206 
Please let know your thoughts. 
Thanks, Suzie 
From: Sinno Suzanne Sent: Wednesday, March 27, 2013 12:51 To: Griffin, Ayo (Judiciary-Dem) Subject: RE: Hearing 
Ayo, remember meeting with you 501(c)(4)s last July and hope you are well too.
egarding the hearing, this very short notice and not sure that can properly prepare witness time and clear testimony. will need check with the subject matter experts and get back you. 
What would most helpful you can tell specifically what the Subcommittee wants the add ress, cannot comment any specific cases/taxpayers. Are there questions that DOJ cannot answer that you want the answer instead? 
Feel free call directly 927 -6922 you would like discuss over the phone. 
Thank you, Suzie 
Suzanne Sinno, J.D., LL.M. (Tax) Legislative Counsel Office Legislative Affairs Internal
evenue Service 202-927-6922 202-622-5247 (fax) Suzanne.R
.Sinno@irs.gov 
From: Griffin, Ayo (Judiciary-Dem) [mailto:Ayo_Griffin@judiciary-dem.senate.gov] Sent: Tuesday, March 26, 2013 7:44 To: Sinno Suzanne Subject: Hearing Suzanne, hope youre well. You may recall met last mmer during couple very helpful IRS
riefings that you put together for staff for several Senators relating political spending 501(c)(4) groups. wanted get touch bcommit tee Crime and 
ecause Sen. Whitehouse convening hearing the Judiciary SubTerrorism criminal enforcement campaign finance law April which think you may have already have heard abat DoJ. Specifically, Sen. Whitehouse 
out from Bill ErbOne the topics actually involves enforcement tax law. interested the investigation and prosecution material false statements the IRS regarding political activity 501(c)(4) groups forms 990 and 1024 under U.S.C.  7206. 
Sen. Whitehouse would like invite IRS witness testify these issues. Could you please let know would ble for you provide witness? possib sincerely apologize for the late notice. had
een hoping that DoJ witness could discuss all the topics that Sen. Whitehouse was interested covering this hearing, were recently informed that they would not ble speak ab 7206 this context. 
out enforcement have attached official invitation case you require one two weeks prior the hearing date (as does). 
Perhaps can discuss all this the phone tomorrow you have time. 
Thanks very much, 
Ayo 
Ayo Griffin Counsel Subcommittee Crime and Terrorism Senator Sheldon Whitehouse, Chair 
U.S. Senate Committee the Judiciary 
(202)
4-5168 
From:  Sinno Suzanne  
Sent:  Wednesday, March 27, 2013 12:54  
To:  Flax Nikole Vozne Jennifer Lerner Lois Barre Catherine Landes Scott Amato  
Amy  
Subject:  FW: Hearing  

From: Griffin, Ayo (Judiciary-Dem) [mailto:Ayo_Griffin@judiciary-dem.senate.gov] Sent: Wednesday, March 27, 2013 1:52 To: Sinno Suzanne Subject: RE: Hearing Suzie, 
Good talking with you. Thanks again for looking into this. said the phone, Sen. Whitehouse has intention asking about specifictaxpayers cHis interest really the procases. Questions 
ases. ess investigating these cmight relate issues like: What might precase under  7206 for misrepresentations about politic
ipitate IRS investigation cal
tivity? 
What are the timing come into play with regard to, for example, return filing dates? 

onsiderations that 
How does the IRS determine what rises the level material misstatement with regard politictivity acunder  7206? 
General information about the procirces referral would made DoJ 

ess; under what cumstanc
grand jury would requested, etc. hope this helpful. 
Thanks, Ayo 
From: Sinno Suzanne [mailto:Suzanne.R.Sinno@irs.gov]
 Sent: Wednesday, March 27, 2013 12:51
 To: Griffin, Ayo (Judiciary-Dem)
 Subject: RE: Hearing
 
Ayo, remember meeting with you 501(c)(4)s last July and hope you are well too.
 Regarding the hearing, this very short notice and not sure that can properly prepare witness time and clear
 
testimony. will need check with the subject matter experts and get back you.
 What would most helpful you can tell specifically what the Subcommittee wants the IRS address,
 
cannot comment any specific cases/taxpayers. Are there questions that DOJ cannot answer that you want the IRS
 answer instead?
 Feel free call directly 927 -6922 you would like discuss over the phone. 
Thank you, Suzie 
Suzanne R.Sinno, J., LL.(Tax)
D.M.Legislative Counsel Office Legislative Affairs Internal Revenue Service 202-927-6922 202-622-5247 (fax) Suzanne.Sinno@irs.
R.gov 
From: Griffin, Ayo (Judiciary-Dem) [mailto:Ayo_Griffin@judiciary-dem.senate.gov] Sent: Tuesday, March 26, 2013 7:44 To: Sinno Suzanne Subject: Hearing Suzanne, hope youre well. You may recouple very helpful IRS briefings that you put
all met last summer during ctogether for staff for sev eral Senators relating politic)(4) groups. spending 501(c wanted get touch because Sen. Whitehouse ciary Subc
onvening hearing the Judicommittee Crime and Terrorism criminal enforcement law April whi
ampaign financh think you may have already have heard about from Bill Erb DoJ. One the topictually involves enforcSpecally, Sen. Whitehouse acement tax law. ificinterested the investigation and prosecal
ution material false statements the IRS garding politictivity 501(c
)(4) groups forms 990 and 1024 under U.S.C.  7206. 
Sen. Whitehouse would like invite IRS witness testify these issues. Could you please let know would possible for you provide witn ess? since. ould discs that Sen.
erely apologize for the late noticWe had been hoping that DoJ witness cuss all the topicWhitehouse was interested cently informed that they would not able
overing this hearing, but were recspeak about enforcement  7206 this
ontext. have attacial invitation
hed officase you require one two weeks prior the hearing date (as DoJ does). 
Perhaps cuss all this the phone tomorrow you have time. disc
Thanks very much, 
Ayo 
Ayo Griffin Counsel Subcommittee Crime and Terrorism Senator Sheldon Whitehouse, Chair 
U.S. Senate Committee the Judiciary 
(202)
4-5168 
From:  Flax Nikole  
Sent:  Wednesday, March 27, 2013 5:15  
To:  Sinno Suzanne; Lerner Lois Vozne Jennifer  
Subject:  RE: UPDATE -FW: Hearing  
yes, lets hold off right now  

From: Sinno Suzanne Sent: Wednesday, March 27, 2013 4:08 To: Flax
ikole Lerner Lois Vozne Jennifer Subject: RE: UPDATE -FW: Hearing 
oops. just got your availability and scheduled call for tomorrow 10. can obviously cancel. 
From: Flax
ikole Sent: Wednesday, March 27, 2013 4:06 To: Sinno Suzanne; Lerner Lois Vozne Jennifer Subject: Re: UPDATE -FW: Hearing 
Thanks -need hold off bit. tting feedback from folks. 
From: Sinno Suzanne Sent: Wednesday, March 27, 2013 02:09 Eastern Standard Time To: Flax
ikole Lerner Lois Vozne Jennifer Subject: RE: UPDATE -FW: Hearing can schedule time for discuss before back the hill. need invite others? 
From: Flax
ikole Sent: Wednesday, March 27, 2013 1:31 To: Sinno Suzanne; Lerner Lois Barre Catherine Landes Scott Amato Amy; Vozne Jennifer Subject: RE: UPDATE -FW: Hearing 
thanks -this helpful. Can regroup internally before get back the Hill? sounds like their interest 7206 not 501c4specific? 
From: Sinno Suzanne Sent: Wednesday, March 27, 2013 1:19 To: Flax
ikole Lerner Lois Barre Catherine Landes Scott Amato Amy Subject: UPDATE -FW: Hearing just spoke with Ayo. told that DOJ said the IRS does the initial investigations into violations IRC section 7206 (fraud and false statements) and DOJ prosecutes IRS referrals. DOJ said they have not gotten any referrals from the IRS. 
The Subcommittee interested IRS witness testify on: -the process investigation before case turned over DOJ -how determination made -how different elements the offense are interpreted under IRC section 7206 
Please let know your thoughts. 
Thanks, Suzie 
From: Sinno Suzanne Sent: Wednesday, March 27, 2013 12:51 To: Griffin, Ayo (Judiciary-Dem) Subject: RE: Hearing 
Ayo, remember meeting with you 501(c)(4 last July and hope you are well too. 
Regarding the hearing, this very short notice and not sure that can properly prepare witness time and clear testimony. will need check with the subject matter experts and get back you. 
What would most helpful you can tell specifically what the Subcommittee wants the IRS address, cannot comment any specific cases/taxpayers. Are there questions that DOJ cannot answer that you want the IRS answer instead? 
Feel free call directly 927 -6922 you would like discuss over the phone. 
Thank you, Suzie 
Suzanne Sinno, J.D., LL.M. (Tax) Legislative Counsel Office Legislative Affairs Internal Revenue Service 202-927-6922 202-622-524 (fax) 
Suzanne.R.Sinno@irs.gov 
From: Griffin, Ayo (Judiciary-Dem) [mailto:Ayo_Griffin@judiciary-dem.senate.gov] Sent: Tuesday, March 26, 2013 7:44 To: Sinno Suzanne Subject: Hearing Suzanne, hope youre well. You may recall met last summer during couple very helpful IRS briefings that you put together for staff for several Senators relating political spending 501(c)(4) groups.
anted get touch because Sen. Whitehouse convening hearing the Judiciary Subcommittee Crime and Terrorism criminal enforcement campaign finance lawon April
hich think you may have already have heard about from Bill Erb DoJ. One the topics actually involves enforcement tax law. Specifically, Sen. Whitehouse 
interested the investigation and prosecution material false statements the IRS regarding political activity 501(c)(4) groups forms 990 and 1024 under U.S.C.  7206. 
Sen. Whitehouse would like invite IRS witness testify these issues.
Could you please let knowould possible for you provide
itness? sincerely apologize for the late notice. had been hoping that DoJ
itness could discuss all the topics that Sen. Whitehouse would not able interested covering this hearing, but were recently informed that they wspeak about enforcement  7206 this context. have attached official invitation case you require one tweeks prior the hearing date (as DoJ does).
Perhaps wif you have time. can discuss all this the phone tomorrow
Thanks very much, 
Ayo 
Ayo Griffin Counsel Subcommittee Crime and Terrorism Senator Sheldon Whitehouse, Chair 
U.S. Senate Committee the Judiciary 
(202)
4-5168 
From: Flax Nikole Sent: Thursday, March 28, 2013 1:34 To: Lerndell Judith Lowe Justin Lois Paz Holly KinCc: Grancy Joseph Marks NanSubject: FW: UPDATE -FW: Hearin Attachments: IRS Into Campaignang.pdf
vitationFince Hearin going work something 7206. Need pull together something short (just few pages) law, including the 1024 and 990. think Justin/Joe may have drafted testimony last year adding him may have placPulling together meeting Monday discThanks start. uss. 
From: Flax Nikole Sent: Thursday, March 28, 2013 2:11 To: Stern Christopher Subject: FW: UPDATE -FW: Hearin 
Chris -can you let know when you have minute discuss? wanted see someone
ould draft few pages 7206 that can use this testimony. Will need rather quic
kly, but just few pages. 
From: Sin Suza Sent: Wedn
esday, March 27, 2013 1:19 To: Flax Nikole Lerne Lan Lois arre Catherindes Scott Amato Amy Subject: UPDATE -FW: Hearin just spoke with Ayo. told that DOJ said the IRS does the initial investigations into violations IRC sec
tion 7206 (fraud and false statements) and DOJ prosecDOJ said they have not gotten any referrals from the
utes IRS ref errals. 
IRS. 
The Subc
ommittee interested IRS witness testify on: -the procase turned over DOJ
ess investigation before c-how determination made -how different elements the offense are interpreted under IRC section 7206 
Please let know your thoughts. 
Thanks, Suzie 
From: Sin Suza Sent: Wedn
esday, March 27, 2013 12:51 To: Griffin-Dem) Ayo (JudiciarySubject: RE: Hearin 
Ayo, remember meeting with you 501(c
)(4)s last July and hope you are well too. 
Regarding the hearing, this very short notican properly prepare witness time and and not sure that clear testimony. will need with the subjeck you.
hect matter experts and get bac 
What would most helpful you cificommittee wants the IRS address, tell specally what the Subccannot comment any specificases/taxpayers. Are there questions that DOJ
cannot answer that you want the IRS answer instead? 
Feel free ctly 927 uss over the phone.
all direc-6922 you would like disc
Thank you, Suzie 
Suzanne Sinno, J.D., LL.M. (Tax) Legislative Counsel Offic Legislative Affairs Internal Revenue Servic 202-927-6922 202-622-5247 (fax) Suzanne.R.Sinno@irs.gov 
From: Griffin@judiciaryate.gov] Ayo (Judiciary-Dem) [mailto:Ayo_Griffin-dem.senSent: Tuesday, March 26, 2013 7:44 To: Sin Suza Subject: Hearin Suzanne, hope youre well. You may recall met last summer during couple very helpful IRS byou put
riefings that together for staff for several Senators relating political spending 501(c)(4) groups. wanted get touch bcommittee Crime and
ecause Sen. Whitehouse convening hearing the Judiciary SubTerrorism criminal enforcement mpaign finance law April which think you may have already have heard abat DoJ. Specifically, Sen. Whitehouse
out from Bill ErbOne the topics actually involves enforcement tax law. interested the investigation and prosecution mater ial false statements the IRS regarding political activity 501(c)(4) groups forms 990 and 1024 under U.S.C.  7206. 
Sen. Whitehouse would like invite IRS witness testify these issues. Could you please let know would ble for you provide witness? possib sincerely apologize for the late notice. had
een hoping that DoJ witness could discuss all the topics that Sen. Whitehouse was interested covering this hearing, bthey would not ble were recently informed that abspeak ab 7206 this context.
out enforcement have attached official invitation case you require one two weeks prior the hearing date (as DoJ does). 
Perhaps can discuss all this the phone tomorrow you have time. 
Thanks very much, 
Ayo 
Ayo Griffin Counsel Subcommittee Crime and Terrorism 
Senator Sheldon Whitehouse, Chair 
U.S. Senate Committee the Judiciary 
(202)
4-5168 
From:  Flax Nikole  
Sent:  Thursday, March 28, 2013 1:47  
To:  Sinno Suzanne; Lerner Lois Barre Catherine Landes Scott Amato Amy; Vozne  
Jennifer  
Subject:  RE: UPDATE -FW: Hearing  

thanks much -monday good -still working 
From: Sinno Suzanne Sent: Thursday, March 28, 2013 12:19 To: Flax Nik
ole Lerner Lois Barre Catherine Landes Scott Amato Amy; Vozne Jennifer Subject: RE: UPDATE -FW: Hearing 
The hill staffer just called and wanted know our status. told him are working but might not able get back him with definitive answer till Monday. said timing issue, the SIf can't the hearing 
ubcommittee willing consider pushing the hearing back. because substantive issue, wants know soon possible they can plan accordingly. told him would try and get him answer Monday since tomorrow Good Friday and folks are not available. 
From: Flax Nik
ole Sent: Wednesday, March 27, 2013 1:31 To: Sinno Suzanne; Lerner Lois Barre Catherine Landes Scott Amato Amy; Vozne Jennifer Subject: RE: UPDATE -FW: Hearing 
thanks -this helpful. Can regroup internally before get back the Hill? sounds like their interest 7206 not 501c4 specific? 
From: Sinno Suzanne Sent: Wednesday, March 27, 2013 1:19 To: Flax Nik
ole Lerner Lois Barre Catherine Landes Scott Amato Amy Subject: UPDATE -FW: Hearing just spoke with Ayo. told that DOJ said the IRSdoes the initial investigations into violations IRC section 7206 (fraud and false statements) and DOJ prosecutes IRSreferra ls. DOJ said they have not gotten any referrals from the IRS. 
The
ubcommittee interested IRS witness testify on: -the process investigation before case turned over DOJ -how determination made -how different elements the offense are interpreted under IRC section 7206 
Please let know your thoughts. 
Thanks,
uzie 
From: Sinno Suzanne Sent: Wednesday, March 27, 2013 12:51 To: Griffin, Ayo (Judiciary-Dem) Subject: RE: Hearing 
Ayo, remember meeting with you 501(c)(4)s last July and hope you are well too. 
Regarding the hearing, this very short notice and not sure that can properly prepare witness time and clear testimony. will need check with the subject matter experts and get back you. 
What would most helpful you can tell specifically what the Sto address, 
ubcommittee wants the IRScannot comment any specific cases/taxpayers. Are there questions that DOJ cannot answer that you want the IRSto answer instead? 
Feel free call directly 927 -6922 you would like discuss over the phone. 
Thank you,
uzie 
Sinno, J.D., LL.M. (Tax) 
uzanne SLegislative Counsel Office Legislative Affairs Internal Revenue
ervice 202-927-6922 202-622-5247 (fax) 
Sinno@irs.gov 
uzanne.R.S
From: Griffin, Ayo (Judiciary-Dem) [mailto:Ayo_Griffin@judiciary-dem.senate.gov] Sent: Tuesday, March 26, 2013 7:44 To: Sinno Suzanne Subject: Hearing Suzanne, hope youre well. You may recall met last mmer during couple very helpful IRS
riefings that you put together for staff for several Senators relating political spending 501(c)(4) groups. wanted get touch bcommittee Crime and 
ecause Sen. Whitehouse convening hearing the Judiciary SubTerrorism criminal enforcement campaign finance law April which think you may have already have heard abat DoJ. Specifically, Sen. Whitehouse 
out from Bill ErbOne the topics actually involves enforcement tax law interested the investigation and prosecution material false statements the IRS regarding political activity 501(c)(4) groups forms 990 and 1024 under U.S.C.  7206. 
Sen. Whitehouse would like invi IRS witness testify these issues. Could you please let know would ble for you provide witness? possib
een hoping that DoJ witness could discuss all the topics that Sen Whitehouse was interested covering this hearing, abI sincerely apologize for the late notice. had were recently informed that they would not ble speak ab 7206 this context. 
out enforcement have attached official invitation case you require one two weeks prior hearing date (as DoJ does). 
Perhaps can discuss all this the phone tomorrow you have time. 
Thanks very much, 
Ayo 
Ayo Griffin Counsel Subcommittee Crime and Terrorism Senator Sheldon Whitehouse, air 
U.S. Senate Committee the Judiciary 
(202)
4-5168 
From:  Lowe Justin  
Sent:  Thursday, March 28, 2013 1:51  
To:  Lerner Lois PazHolly Kindell Judith  
Cc:  Grant Joseph Marks Nancy  
Subject:  RE: UPDATE -FW: Hearing have the testimony from last May (c)(4)s. pages, but Ill cut down and circulate both versions you shortly. 
From: Flax Nikole Sent: Thursday, March 28, 2013 2:34 To: Lerndell Judith Lowe Justin Lois Paz Holly KinCc: Grancy Joseph Marks NanSubject: FW: UPDATE -FW: Hearin going work something 7206. Need pull together something short (just few pages) law, incI think Justin/Joe may have drafted testimony ast year adding him may have
luding the 1024 and 990. place start. Pulling together meeting Monday discThanks
uss. 
From: Flax Nikole Sent: Thursday, March 28, 2013 2:11 To: Stern Christopher Subject: FW: UPDATE -FW: Hearin 
Chris -cuss? wanted see someone
ould draft few you let know when you have minute disccpages 7206 that can use this testimony. Will need rather quic
kly, but just few pages. 
From: Sin Suza Sent: Wedn
esday, March 27, 2013 1:19 To: Flax Nikole Lerne Lan Lois Barre Catherindes Scott Amato Amy Subject: UPDATE -FW: Hearin just spoke with Ayo. told that DOJ said the IRS does the initial investigations into violations IRC sec
tion 7206 (fraud and false statements) and DOJ prosecDOJ said they have not gotten any referrals from the
utes IRS referrals. IRS. 
The Subc
ommittee interested IRS witness testify on: -the procase turned over DOJ
ess investigation before c-how determination made -how different elements the offense are interpreted under IRC section 7206 
Please let know your thoughts. 
Thanks, Suzie 
From: Sin Suza Sent: Wedn
esday, March 27, 2013 12:51 
JW1559-000267 
To: Griffin-Dem) Ayo (JudiciarySubject: RE: Hearin 
Ayo, remember meeting with you 501(c
)(4)s last July and hope you are well too. 
Regarding the hearing, this very short notican properly prepare witness time and and not sure that clear testimony. will need with the subjeck you.
hect matter experts and get bac
What would most helpful you cificommittee wants the IRS address, tell specally what the Subccannot comment any specificases/taxpayers. Are there questions that DOJ
cannot answer that you want the IRS answer instead? 
Feel free ctly 927 uss over the phone.
all direc-6922 you would like disc
Thank you, Suzie 
Suzanne Sinno, J.D., LL.M. (Tax) Legislative Counsel Offic Legislative Affairs Internal Revenue Servic 202-927-6922 202-622-5247 (fax) Suzanne.R.Sinno@irs.gov 
From: Griffin, Ayo (Judiciary-Dem) [mailto:Ayo_Griffin-dem.sen
@judiciaryate.gov] Sent: Tuesday, March 26, 2013 7:44 To: Sin Suza Subject: Hearin Suzanne, hope youre well. You may recall met last summer during couple very helpful IRS briefings that you put together for staff for several Senators relating litical spending 501(c)(4) groups. wanted get touch because Sen. Whitehouse convening hearing the Judiciary Subcommittee Crime and Terrorism criminal enforcement campaign finance law April which think you may have alre ady have heard about from Bill Erb DoJ. One the topics actually involves enforcement tax law. Specifically, Sen. Whitehouse interested the investigation and prosecution material false statements the IRS regarding political activity 501(c)(4) groups forms 990 and 1024 under U.S.C.  7206. 
Sen. Whitehouse would like invite IRS witness testify these issues. Could you please let know would possible for you provide witness? sincerely apologize for the late notice. had been hoping that DoJ witness could discuss all the topics that Sen. Whitehouse was interested covering this hearing, but were recently informed that they would not able speak about enforcement  7206 this context. have attached official invitation case you require one two weeks prior the hearing date (as DoJ does). 
Perhaps can discuss all this the phone tomorrow you have time. 
Thanks very much, 
Ayo 
Ayo Griffin Counsel Subcommittee Crime and Terrorism Senator Sheldon Whitehouse, Chair 
U.S. Senate Committee the Judiciary 
(202)
4-5168 
From: Lerner Lois Sent: Monday, April 01, 2013 11:00 To: Flax Nikole Subject: FW: UPD
ATE -FW: Hearing Attachments: Draft_(c) 
raft (c)(4) Testimony 3-28-13.docx; miller_testimony_7.25[1].pdf; D(4)_Testimony_5-3-12.doc 
Importance: High 
This the draft put together --let know you'd like something specific. the referrals CI--I asked Nan Downing put some stuff together,but was not limiting --as I'm guessing there are none--did you want only c4? 

Lois Lerner 
Director Exempt Organizations 
From: Lowe Justin Sent: Thursday, March 28, 2013 4:32 To: Lerner Lois PazHolly Kindell Judith Cc: Marks Nancy Subject: RE: UPDATE -FW: Hearing 
Here some draft testimony, compiled mostly from the (c)(4) stuff worked last May and Steves actual testimony from July (also attached). The May testimony has some intro language that might come handy. 
From: Flax Nikole Sent: Thursday, March 28, 2013 2:34 To: Lerner Lois PazHolly Kindell Judith Lowe Justin Cc: Grant Joseph Marks Nancy Subject: FW: UPDATE -FW: Hearing going work something 7206. Need pust few pages) law, together something short (juincluI think Juhave 
ding the 1024 and 990. stin/Joe may have drafted testimony last year adding him may place start. Puss. 
lling together meeting Monday discuThanks 
From: Flax Nikole Sent: Thursday, March 28, 2013 2:11 To: Sterner Christopher Subject: FW: UPDATE -FW: Hearing 
Chris -can youlet know when youte discuWe wanted see someone cou
have minuss? draft few pages 7206 that can use this testimony. Will need rather qut
ickly, bust few pages. 
From: Sinno Suz
anne Sent: Wednesday, March 27, 2013 1:19 
JW1559-000270 
To: Flax Nikole Lerner Lois Barre Catherine Landes Scott Amato Amy Subject: UPDATE -FW: Hearing juHe told that DOJ said IRS does the initial investigations into violations IRC section 7206 spoke with Ayo. (frautes IRS referrals. and false statements) and DOJ prosecuDOJ said they have not gotten any referrals from the IRS. 
The
bcommittee interested IRS witness testify on: -the process investigation before case
rned over DOJ -how determination made -how different elements the offense are interpreted
nder IRC section 7206 
Please let know youghts. thou
Thanks,
zie 
From: Sinno Suz
anne Sent: Wednesday, March 27, 2013 12:51 To: Griffin, Ayo (Judiciary-Dem) Subject: RE: Hearing 
Ayo, remember meeting with youon 501(c)(4)s last Juare well too. and hope you
Regarding the hearing, this very short notice and not that can properly prepare witness time and clear testimony. will need check with the su.
bject matter experts and get back you
What woul youbcommittee wants the IRS address, most helpfucan tell spe cifically what the Sucannot comment any specific cases/taxpayers. Are there quwant the IRS 
estions that DOJ cannot answer that youanswer instead? 
Feel free call directly 927 -6922 yould like discu
wouss over the phone. 
Thank you,
zie
zanne Sinno, J.D., LL.M. (Tax) Legislative Cou
nsel Office Legislative Affairs Internal Revenu Service 202-927-6922 202-622-5247 (fax) 
Suzanne.R.Sinno@irs.gov 
From: Griffin, Ayo (Judiciary-Dem) [mailto:Ayo_Griffin@judiciary-dem.senate.gov] Sent: Tuesday, March 26, 2013 7:44 To: Sinno Suz
anne Subject: Hearing Suzanne, hope youre well. You may recall met last summer during couple very helpful IRS briefings that put together for staff for several Senators relating political spending 501(c)(4) groups. wanted get touch because Sen.Whitehouse convening hearing the Judiciary Subcommittee Crime and Terrorism criminal enforcement cam paign finance law April which think you may have already have heard about from Bill Erb DoJ. One the topics actually involves enforcement tax law. Specifically, Sen.Whitehouse interested the investigation and prosecution materi false statements the IRS regarding political activity 501(c)(4) groups forms 990 and 1024 under U.C.
S. 7206. 
Sen.Whitehouse would like invite IRS witness testify these issues. Could you please let know would possible for you provide witness? sincerely apologize for the late notice. had been hoping that DoJ witness could discuss all the topics that Sen. Whitehouse was interested covering this hearing, but were recently informed that hey would not able speak about enforcement  7206 this context. have attached official invitation case you require one two weeks prior the hearing date (as DoJ does). 
Perhaps can discuss all this the phone tomorrow you have time. 
Thanks very much, 
Ayo 
Ayo Griffin Counsel Subcommittee Crime and Terrorism Senator Sheldon Whitehouse, Chair 
U.S. Senate Committee the Judiciary 
(202)
4-5168 
(b)(5) (b)(5) (b)(5) (b)(5) (b)(5) (b)(5) (b)(5) (b)(5) (b)(5) (b)(5) (b)(5) (b)(5) (b)(5) (b)(5) (b)(5) (b)(5) (b)(5) (b)(5) (b)(5) (b)(5) (b)(5) (b)(5) (b)(5) (b)(5) (b)(5) (b)(5) (b)(5) (b)(5) (b)(5) (b)(5) 
From:  Lerner Lois  
Sent:  Monday, April 01, 2013 11:33  
To:  Flax Nikole  
Subject:  RE: UPDATE -FW: Hearing would guess none 

Lois Lerner 
Director Exempt Organizations 
From: Flax Nikole Sent: Monday, April 01, 2013 12:19 To: Lerner Lois Subject: Re:
PDATE -FW: Hearing 
Yes, c4s. Thanks 
Will take look and get back you. 
From: Lerner Lois Sent: Monday, April 01, 2013 12:00 Eastern Standard Time To: Flax Nikole Subject: FW: U-FW: Hearing 
PDATE 
This the draft put together --let know you'd like something specific. the referrals CI--I asked Nan Downing put some stuff together,but was not limiting c4--as I'm guessing there are none--did you want only c4? 

Lois Lerner 
Director Exempt Organizations 
From: Lowe Justin Sent: Thursday, March 28, 2013 4:32 To: Lerner Lois Paz Holly ndell Judith Cc: Marks Nancy Subject: RE:
PDATE -FW: Hearing 
Here some draft testimony, compiled mostly from the (c)(4) stuff worked last May and Steves actual testimony 
ewfrom July (also attached). The May testimony has some intro languag that might come handy. 
From: Flax Nikole 
Sent: Thursday, March 28, 2013 2:34 
To: Lerner Lois Paz Holly Kindell Judith Lowe Justin 
JW1559-000303 
Cc: Grant Joseph Marks Nancy Subject: FW:
PDATE -FW: Hearing going work something 7206. Need pust few pages) law, together something short (juincluI think Juhave 
ding the 1024 and 990. stin/Joe may have drafted testimony last year adding him may place start. Puss. 
lling together meeting Monday discuThanks 
From: Flax Nikole Sent: Thursday, March 28, 2013 2:11 To: Sterner Christopher Subject: FW:
PDATE -FW: Hearing 
Chris -can youlet know when youte discuWe wanted see someone cou
have minuss? draft few pages 7206 that can use this testimony. Will need rather qut
ickly, bust few pages. 
From: Sinno Suzanne Sent: Wednesday, March 27, 2013 1:19 To: Flax Nikole Lerner Lois Barre Catherine Landes Scott Amato Amy Subject:
PDATE -FW: Hearing juHe told that DOJ said the IRS does the initial investigations into violations IRC section 7206 spoke with Ayo. (frautes IRS referrals. and false statements) and DOJ prosecuDOJ said they have not gotten any referrals from the 
IRS. 
The
bcommittee interested IRS witness testify on: -the process investigation before case
rned over DOJ -how determination made -how different elements the offense are interpreted
nder IRC section 7206 
Please let know youghts. thou
Thanks,
zie 
From: Sinno Suzanne Sent: Wednesday, March 27, 2013 12:51 To: Griffin, Ayo (Judiciary-Dem) Subject: RE: Hearing 
Ayo, remember meeting with youon 501(c)(4)s last Juare well too. and hope you
Regarding the hearing, this very short notice and not that can properly prepare witness time and clear testimony. will need check with the su.
bject matter experts and get back you
What woul youbcommittee wants the IRS address, most helpfucan tell specifically what the Sucannot comment any specific cases/taxpayers. Are there quwant the IRS 
estions that DOJ cannot answer that youanswer instead? 
wouss over the phone. 
Feel free call directly 927 -6922 yould like discu
Thank you,
zie
zanne Sinno, J.D., LL.M. (Tax) Legislative Cou
nsel Office Legislative Affairs Internal Revenu Service 202-927-6922 202-622-5247 (fax)
zanne.R.Sinno@irs.gov 
From: Griffin, Ayo (Judiciary-Dem) [mailto:Ayo_Griffin@judiciary-dem.senate.gov] Sent: Tuesday, March 26, 2013 7:44 To: Sinno Suzanne Subject: Hearing Suzanne, hope youre well. You may recall met last summer during couple very helpful IRS briefings that you put together for staff for several Senators relating litical spending 501(c)(4) groups.
anted get touch because Sen. Whitehouse convening hearing the Judiciary Subcommittee Crime and Terrorism criminal enforcement campaign finance lawon April
hich think you may have alre ady have heard about from Bill Erb DoJ. One the topics actually involves enforcement tax law. Specifically, Sen. Whitehouse interested the investigation and prosecution material false statements the IRS regarding political activity 501(c)(4) groups forms 990 and 1024 under U.S.C.  7206. 
Sen. Whitehouse would like invite IRS witness testify these issues.
Could you please let knowould possible for you provide
itness? sincerely apologiz for the late notice. had been hoping that DoJ
itness could discuss all the topics that Sen. Whitehouse would not able interested covering this hearing, but were recently informed that they wspeak about enforcement  7206 this context. have attached official invitation case you require one tweeks prior the hearing date (as DoJ does).
Perhaps wif you have time. can discuss all this the phone tomorrow
Thanks very much, 
Ayo 
Ayo Griffin Counsel Subcommittee Crime and Terrorism Senator Sheldon Whitehouse, Chair 
U.S. Senate Committee the Judiciary 
(202)
4-5168 
From:  Flax Nikole  
Sent:  Monday, April 01, 2013 12:57  
To:  Barre Catherine M;Landes Scott S;Sinno Suzanne  
Cc:  Rose Nancy L;Lerner Lois G;Weber Richard  
Subject:  RE: JUSTICE Oversight Testimony Campaign Finance (FC-ALERTS:DOJ-0016-A)  

Please loop Chris Sterner well. 
From: Barre Catherine Sent: Monday, April 01, 2013 1:43 To: Landes Scott Sinno
zanne Cc: Rose Nancy Flax Nikole Lerner Lois Weber Richard Subject: FW: JUSTICE Oversight Testimony Campaign Finance FC-ALERTS:DOJ-0016-A) Importance: High 
Please coordinate any TEGE and comments with Nancy counsel for response TOMOR 1:00 noted below. 
Thanks. 
From: LLR@treasury.gov]
ry.gov [mailto:LLR@treasuSent: Monday, April 01, 2013 12:51 To: Rochelle.Granat@treasury.gov; Margaret.Bailey@treasu
ry.gov; Jason.Brown@treasury.gov Paula.Farrell@treasury.gov; Christian.Fury.gov; Gordon.Canning@treasu
rey@treasury.gov; Robert.Mahaffie@treasury.gov; Barre Catherine Rose Nancy
ry.gov; Barbara.Wiss@treasuCameron.Arterton@treasury.gov; Jessica.Haury.gov; Zarlenga Lisa;
ry.gov; James.Mackie@treasuser@treasuKevin.Knopf@treasu
ry.gov; cynthia.clark@fincen.gov; Patrick.Obrien@fincen.gov; Mike.Maher@do.treas.gov; Jeffrey.Warner@treasury.gov; Kevin.OConnor@fincen.gov; Lury.gov;
ry.gov; Andrea.Gacki@treasuke.Ballman@treasuBarbara.Hammerle@treasu
ry.gov; Marshall.Kofler@fms.treas.gov; Marc.Seldin@fms.treas.gov; Thomas.Santaniello@fms.treas.gov Cc: Luke.Harman@treasury.gov; Adewale.Adeyemo@treasulic@treasu
ry.gov; Alexander.Krury.gov; Andrew.Woolf@treasury.gov; Brandon.Oliver@treasury.gov;
ry.gov; Barb.Bracy@treasury.gov; Brian.Egan@treasuBrian.Peretti@treasury.gov; Cara.Camacho@treasu
ry.gov; Brian.Sonfield@treasury.gov; ExecSecProcessUnit@treasury.gov; leigh.williams@treasury.gov;
ry.gov; Kathryn.Alvarez@treasury.gov; LLR@treasuMichael.McRaith@treasury.gov; DelmarR@oig.treas.gov; Patrick.Maloney@treasu
ry.gov; Michelle.Ayers@treasury.gov; Peter.Lee@treasury.gov; Priti.Agrawal@treasury.gov; Coul.Ahern@treasu
nsel.Office@tigta.treas.gov; Paury.gov; Catherine.Ahn@treasutton@treasury.gov; Jury.gov;
ry.gov; Gary.Sury.gov; Brian.Townsend@treasulia.Yoo@treasuLisa.Abraham@treasury.gov; Colleen.McLoury.gov;
ry.gov; Kathleen.Mellody@treasughlin@treasuKaren.Weber@treasury.gov; Benjamin.Mann@treasu
ry.gov; Anita.Blair@treasury.gov; Cathy.Higginbotham@treasury.gov; Darlene.Peterson@treasu
ry.gov; Daniel.Ballard@treasury.gov; Karen.Melanson@treasury.gov; Lorraine.Cole@treasury.gov;
ry.gov; Lisa.Pena@treasury.gov; Mariam.Harvey@treasuMichael.Lewis@treasury.gov; Robyn.East@treasury.gov;
ry.gov; Polly.Dietz@treasury.gov; Scott.Canty@treasuThomas.Sharpe@treasury.gov; Veronica.Marco@treasu
ry.gov; TOC@treasury.gov; Corwin Erik Goldstein Richard Landes Scott McField Terri; Namrata.Mumdar@treasury.gov;
jury.gov; Sandra.Salstrom@treasuGeorge.Bostick@treasury.gov;
ry.gov; Bill.Bradley@fincen.gov; lindsay.orlin@fincen.gov; Melissa.Nasrah@treasuJennifer.Hershfang@treasuchband@treasury.gov;
ry.gov; Matthew.Tury.gov; Stephanie.Petersen@treasuTyler.Hand@treasu
ry.gov; llritems@fms.treas.gov; Tom.Longnecker@fms.treas.gov Subject: JUSTICE Oversight Testimony Campaign Finance (FC -ALERTS:DOJ-0016-A) 

DEADLINE: 1:00 P.M. Wednesday, April 2013 

COMMENTS Attached, for your review and comment, Justice draft testimony campaign financing for April 9th hearing before the Subcommittee Crime and 
enate Judiciary Committees STerrorism. 
PLEASComments/edits must approved official from your office the Director level NOTE: higher. you are with bureau Treasury, please sure that Treasury policy official has approved the comments/edits before sending them LLR Please submit comments behalf your office LLR-mail and provide the 
@do.treas.gov. responding this email, please use the exact subject line this name the policy official who approved the response. OMBs preference specific edits, not general comments. you cannot meet the deadline, please -mail LLR
@do.treas.gov far advance the deadline possible and specific about when you could have comments. Except extraordinary circumstances, the deadline has passed, the opportunity comment has also passed. 
From:  Hall Regeina  
Sent:  Monday, April 01, 2013 2:04  
To:  Lerner Lois Downing Nanette  
Cc:  Marx Dawn  
Subject:  RE: UPDATE -FW: Hearing  

There were C-4 referrals and then the last couple years that are aware of. 
Regeina Hall
 
EPR Area Manager TEGE, Exempt Organizations, Exam Desk 214.413-5404, Fax 214.413.5453 Cell 214.207.3605 
From: Lerner Lois Sent: Monday, April 01, 2013 12:05 To: Downing Nanette
all Regeina Cc: Marx Dawn Subject: FW: UPDATE -FW:
earing Importance:
igh 
Only need info c4s that have been referred and then
are there any the last couple years? 
Lois Lerner 
Director Exempt Organizations 
From: Flax Nikole Sent: Monday, April 01, 2013 12:19 To: Lerner Lois Subject: Re: UPDATE -FW:
earing 
Yes, c4s. Thanks 
Will take look and get back you. 
From: Lerner Lois Sent: Monday, April 01, 2013 12:00 Eastern Standard Time To: Flax Nikole 
JW1559-000308 
Subject: FW: UPDATE -FW: Hearing 
This the draft put together--let know you'd like something specific. the referrals CI--I asked Nan Downing put some stuff together, but was not limiting I'm guessing there are none-
did you want only c4? 

Lois Lerner 
Director Exempt Organiza tions 
From: Lowe Justin Sent: Thursday, March 28, 2013 4:32 To: Lerner Lois Paz
olly Kindell Judith Cc: Marks Nancy Subject: RE: UPDATE -FW:
earing 
Here some draft testimony, compiled mostly from the (c)(4) stuff worked last May and Steve actual testimony
ewfrom July (also attached). The May testimony has some intro language that might come handy. 
From: Flax Nikole Sent: Thursday, March 28, 2013 2:34 To: Lerner Lois Paz
olly Kindell Judith Lowe Justin Cc: Grant Joseph Marks Nancy Subject: FW: UPDATE -FW:
earing going work something 7206. Need EOto pull together something short (just few pages) law, including the 1024 and 990. think Justin/Joe may have drafted testimony last year adding him may have place start. Pulling together meeting Monday discuss. Thanks 
From: Flax Nikole Sent: Thursday, March 28, 2013 2:11 To: Sterner Christopher Subject: FW: UPDATE -FW:
earing 
Chris -can you let know when you have minute discuss? wanted see someone could draft few pages 7206 that can use this testimony. Will need rather quickly, but just few pages. 
From: Sinno Suzanne Sent: Wednesday, March 27, 2013 1:19 To: Flax Nikole Lerner Lois Barre Catherine Landes Scott Amato Amy Subject: UPDATE -FW:
earing just spoke with Ayo. told that said the IRS does the initial investigations into violations IRC section 7206 (fraud and false statements) and DOJ prosecutes IRS referrals. said they have not gotten any referrals from the IRS. 
The Subcommittee interested IRS witness testify on: -the process investigation before case turned over -how determination made -how different elements the offense are interpreted under IRC section 7206 
Please let know your thoughts. 
Thanks, Suzie 
From: Sinno Suzanne Sent: Wednesday, March 27, 2013 12:51 To: Griffin, Ayo (Judiciary-Dem) Subject: RE:
earing 
Ayo, remember meeting with you 501(c)(4)s last July and hope you are well too. 
Regarding the hearing, this very short notice and not sure that can properly prepare witness time and clear testimony. will need check with the bject matter experts and get back you. 
What would most helpful you can tell specifically what the Subcommittee wants the IRS address, cannot comment any specific cases/taxpayers. Are there questions that cannot answer that you want the IRS answer instead? 
Feel free call directly 927 -6922 you would like discuss over the phone. 
Thank you, Suzie 
Suzanne Sinno, J.D., LL.M. (Tax) Legislative Counsel
ffice Legislative Affairs Internal Revenue Service 202-927-6922 202-622-5247 (fax) Suzanne.R.Sinno@irs.gov 
From: Griffin, Ayo (Judiciary-Dem) [mailto:Ayo_Griffin@judiciary-dem.senate.gov] Sent: Tuesday, March 26, 2013 7:44 To: Sinno Suzanne Subject:
earing Suzanne, hope youre well. You may recall met last summer during couple very helpful IRS briefings that you put together for staff for several Senators relating litical spending 501(c)(4) groups.
anted get touch because Sen. Whitehouse convening hearing the Judiciary Subcommittee Crime and Terrorism criminal enforcement campaign finance lawon April
hich think you may have alre ady have heard about from Bill Erb DoJ. One the topics actually involves enforcement tax law. Specifically, Sen. Whitehouse interested the investigation and prosecution material false statements the IRS regarding political activity 501(c)(4) groups forms 990 and 1024 under U.S.C.  7206. 
Sen. Whitehouse would like invite IRS witness testify these issues.
Could you please let knowould possible for you provide
itness? sincerely apologize for the late notice. had been hoping that DoJ
itness could discuss all the topics that Sen. Whitehouse would not able interested covering this hearing, but were recently informed that they wspeak about enforcement  7206 this context. have attached official invitation case you require one tweeks prior the hearing date (as DoJ does).
Perhaps wif you have time. can discuss all this the phone tomorrow
Thanks very much, 
Ayo 
Ayo Griffin Counsel Subcommittee Crime and Terrorism Senator Sheldon Whitehouse, Chair 
U.S. Senate Committee the Judiciary 
(202)
4-5168 
From:  Lowe Justin  
Sent:  Monday, April 01, 2013 2:11  
To:  Lerner Lois  
Subject:  RE: testimony  
Attachments:  Draft (c)(4) Testimony 4-1-13.docx  

Heres updated, expanded version. 
From: Lerner Lois Sent: Monday, April 01, 2013 12:49 To: Flax Nikole Cc: Low Justin Subject: RE: testimony 
We'll see what can 

Lois Lerner 
Director Exempt Organizations 
From: Flax Nikole Sent: Monday, April 01, 2013 12:48 To: Lerner Lois Cc: Low Justin Subject: Re: testimony have not read yet, but need something the Also need something 
(b)(5)  
(b)(5)  Does that work?  

From: Lerner Lois Sent: Monday, April 01, 2013 12:44 Eastern Standard Time To: Flax Nikole Cc: Low Justin Subject: testimony 

Lois Lerner 
Director Exempt Organizations 
(b)(5) (b)(5) (b)(5) (b)(5) (b)(5) (b)(5) (b)(5) (b)(5) (b)(5) 
From:  Cook Janine   
Sent:  Monday, April 01, 20132:30  
To:  Lerner Lois Paz Holly  
Cc:  Brown Susan  
Subject:  FW: JUSTICE Oversight Testimony Campaign Finance (FC-ALERTS:DOJ-0016-A)  
Attachments:  DOJ-0016-A-1.docx  
Importance:  High  
Lois/Holly,  

Understand you have this too with comments requested tomorrow 1:00. Susan and Iare going look here; whos looking over there case want touch base anything? 
Thanks. 
From: LLR@treasury.gov [mailto:LLR@treasury.gov]
 Sent: Monday, April 01, 201312:51
 To: Rochelle.Granat@treasury.gov; Jason.Brown@treasury.gov; Margaret.Bailey@treasury.gov
 Paula.Farrell@treasury.gov; Christian.Furey@treasury.gov; Gordon.Canning@treasury.gov;
 Robert.Mahaffie@treasury.gov; Barbara.Wiss@treasury.gov; Barre Catherine Rose Nancy Arterton Cameron;
 James.Mackie@treasury.gov; Hauser Jessica -OTP; Zarlenga Lisa (OTP); Knopf Kevin -OTP; cynthia.clark@fincen.gov;
 Patrick.Obrien@fincen.gov; Mike.Maher@do.treas.gov; Jeffrey.Warner@treasury.gov; Andrea.Gacki@treasury.gov;
 Kevin.OConnor@fincen.gov; Luke.Ballman@treasury.gov; Barbara.Hammerle@treasury.gov;
 Marshall.Kofler@fms.treas.gov Marc.Seldin@fms.treas.gov; Thomas.Santaniello@fms.treas.gov
 Cc: Luke.Harman@treasury.gov; Adewale.Adeyemo@treasury.gov; Alexander.Krulic@treasury.gov;
 Andrew.Woolf@treasury.gov; Barb.Bracy@treasury.gov; Brandon.Oliver@treasury.gov; Brian.Egan@treasury.gov;
 Brian.Peretti@treasury.gov; Brian.Sonfield@treasury.gov; Cara.Camacho@treasury.gov;
 ExecSecProcessUnit@treasury.gov; Kathryn.Alvarez@treasury.gov; leigh.williams@treasury.gov; LLR@treasury.gov;
 Michael.McRaith@treasury.gov; Michelle.Ayers@treasury.gov; DelmarR@oig.treas.gov; Patrick.Maloney@treasury.gov;
 Peter.Lee@treasury.gov; Priti.Agrawal@treasury.gov; Counsel.Office@tigta.treas.gov; Paul.Ahern@treasury.gov;
 Catherine.Ahn@treasury.gov; Gary.Sutton@treasury.gov; Brian.Townsend@treasury.gov; Julia.Yoo@treasury.gov;
 Lisa.Abraham@treasury.gov; Kathleen.Mellody@treasury.gov; Colleen.McLoughlin@treasury.gov;
 Karen.Weber@treasury.gov; Anita.Blair@treasury.gov; Benjamin.Mann@treasury.gov;
 Cathy.Higginbotham@treasury.gov; Daniel.Ballard@treasury.gov; Darlene.Peterson@treasury.gov;
 Karen.Melanson@treasury.gov; Lisa.Pena@treasury.gov; Lorraine.Cole@treasury.gov; Mariam.Harvey@treasury.gov;
 Michael.Lewis@treasury.gov; Polly.Dietz@treasury.gov; Robyn.East@treasury.gov; Scott.Canty@treasury.gov;
 Thomas.Sharpe@treasury.gov; TOC@treasury.gov; Veronica.Marco@treasury.gov; Corwin Erik Goldstein Richard
 Landes Scott McField Terri; Namrata.Mujumdar@treasury.gov; Sandra.Salstrom@treasury.gov; Bostick George -OTP;
 Bill.Bradley@fincen.gov; lindsay.orlin@fincen.gov; Melissa.Nasrah@treasury.gov; Jennifer.Hershfang@treasury.gov;
 Matthew.Tuchband@treasury.gov; Stephanie.Petersen@treasury.gov; Tyler.Hand@treasury.gov; llritems@fms.treas.gov;
 Tom.Longnecker@fms.treas.gov
 
Subject: JUSTICE Oversight Testimony Campaign Finance (FC -ALERTS:DOJ-0016-A) 
DEADLINE: 1:00 P.M. Wednesday, April 2013 
COMMENTS Attached, for your review and comment, Justice draft testimony campaign financing for April 9th hearing before the Subcommittee Crime and 
enate Judiciary Committe es STerrorism. 
PLEASComments/edits must approved official from your office the Director level NOTE: higher. you are with bureau Treasury, please ensure that Treasury policy official has approved the comments/edits before sending them LLR Please submit comments behalf your office LLR-mail and provide the 
@do.treas.gov. responding this email, please use the exact subject line this name the policy official who approved the response. OMBs preference specific edits, not general comments. you cannot meet the deadline, please -mail LLR
@do.treas.gov far advance the deadline possible and specific about when you could have comments. Except extraordinary circumstances, the deadline has passed, the opportunity comment has also passed. 
(b)(5) (b)(5) (b)(5) (b)(5) (b)(5) (b)(5) 
From:  Lerner Lois  
Sent:  Monday, April 01, 2013 2:36  
To:  Cook Janine; Paz Holly  
Cc:  Brown Susan  
Subject:  RE: JUSTICE Oversight Testimony Campaign Finance (FC-ALERTS:DOJ-0016-A)  

Lois--this second draft--I commented first well 
Lois Lerner 
Director Exempt Organizations 
From: Cook Janine [mailto:Janine.Cook@irscounsel.treas.gov] Sent: Monday, April 013 3:30 201To: Lerner Lois Paz Holly Cc: Brown Susan Subject: FW: JUSTICE Oversight Testimony Campaign Finance (FC -ALERTS:DOJ-0016-A) Importance: High 
Lois/Holly, 
Understand you have this too with comments requested tomorrow 1:00. Susan and Iare going look here; whos looking over there case want touch base anything? 
Thanks. 
From: LLR@treasury.gov [mailto:LLR@treasury.gov] Sent: Monday, April 013 1PM 2012:51To: Rochelle.Granat@treasury.gov; Jason.Brown@treasury.gov; Margaret.Bailey@treasury.gov Paula.Farrell@treasury.gov; Christian.Furey@treasury.gov; Gordon.Canning@treasury.gov; Robert.Mahaffie@treasury.gov; Barbara.Wiss@treasury.gov; Barre Catherine Rose Nancy Arterton Cameron; James.Mackie@treasury.gov; Hauser Jessica -OTP; Zarlenga Lisa (OTP); Knopf Kevin -OTP; cynthia.clark@fincen.gov; Patrick.Obrien@fincen.gov; Mike.Maher@do.treas.gov; Jeffrey.Warner@treasury.gov; Andrea.Gacki@treasury.gov; Kevin.OConnor@fincen.gov; Luke.Ballman@treasury.gov; Barbara.Hammerle@treasury.gov; Marshall.Kofler@fms.treas.gov Marc.Seldin@fms.treas.gov; Thomas.Santaniello@fms.treas.gov Cc: Luke.Harman@treasury.gov; Adewale.Adeyemo@treasury.gov; Alexander.Krulic@treasury.gov; Andrew.Woolf@treasury.gov; Barb.Bracy@treasury.gov; Brandon.Oliver@treasury.gov; Brian.Egan@treasury.gov; Brian.Peretti@treasury.gov; Brian.Sonfield@treasury.gov; Cara.Camacho@treasury.gov; ExecSecProcessUnit@treasury.gov; Kathryn.Alvarez@treasury.gov; leigh.williams@treasury.gov; LLR@treasury.gov; Michael.McRaith@treasury.gov; Michelle.Ayers@treasury.gov; DelmarR@oig.treas.gov; Patrick.Maloney@treasury.gov; Peter.Lee@treasury.gov; Priti.Agrawal@treasury.gov; Counsel.Office@tigta.treas.gov; Paul.Ahern@treasury.gov; Catherine.Ahn@treasury.gov; Gary.Sutton@treasury.gov; Brian.Townsend@treasury.gov; Julia.Yoo@treasury.gov; Lisa.Abraham@treasury.gov; Kathleen.Mellody@treasury.gov; Colleen.McLoughlin@treasury.gov; Karen.Weber@treasury.gov; Anita.Blair@treasury.gov; Benjamin.Mann@treasury.gov; Cathy.Higginbotham@treasury.gov; Daniel.Ballard@treasury.gov; Darlene.Peterson@treasury.gov; Karen.Melanson@treasury.gov; Lisa.Pena@treasury.gov; Lorraine.Cole@treasury.gov; Mariam.Harvey@treasury.gov; Michael.Lewis@treasury.gov; Polly.Dietz@treasury.gov; Robyn.East@treasury.gov; Scott.Canty@treasury.gov; Thomas.Sharpe@treasury.gov; TOC@treasury.gov; Veronica.Marco@treasury.gov; Corwin Erik Goldstein Richard Landes Scott McField Terri; Namrata.Mujumdar@treasury.gov; Sandra.Salstrom@treasury.gov; Bostick George -OTP; 
Bill.Bradley@fincen.gov; lindsay.orlin@fincen.gov; Melissa.Nasrah@treasury.gov; Jennifer.Hershfang@treasury.gov; Matthew.Tuchband@treasury.gov; Stephanie.Petersen@treasury.gov; Tyler.Hand@treasury.gov; llritems@fms.treas.gov; Tom.Longnecker@fms.treas.gov 
Subject: JUSTICE Oversight Testimony Campaign Finance (FC-ALERTS:DOJ-0016-A) 
DEADLINE: 1:00 P.M. Wednesday, April 2013 
COMMENTS Attached, for your review and comment, Justice draft testimony campaign financing for April 9th hearing before the Subcommittee Crime
enate Judiciary Committees STerrorism. 
PLEASComments/edits must approved official from your office the Director level NOTE: higher. you are with bureau Treasury, please ensure that Treasury policy official has approved the comments/edits before sendin them LLR Please submit comments behalf your office LLR-mail and provide the 
@do.treas.gov. responding this email, please use the exact subject line this name the policy official who approved the response. OMBs preference specific edits, not general comments. you cannot meet the deadline, please -mail LLR
@do.treas.gov far advance the deadline possible and specific about when you could have comments. Except extraordinary circumstances, the deadline has passed, the opportunity comment has also passed. 
From:  Lerner Lois  
Sent:  Monday, April 01, 2013 2:57  
To:  Flax Nikole  
Subject:  Draft (c)(4) Testimony 4-1-13.docx  
Attachments:  Draft (c)(4) Testimony 4-1-13.docx  

Hot off the presses--New version with additional stuff 
(b)(5) (b)(5) (b)(5) (b)(5) (b)(5) (b)(5) (b)(5) (b)(5) (b)(5) 
From:  Paz Holly  
Sent:  Monday, April 01, 2013 4:15  
To:  Lerner Lois  
Cc:  Marks Nancy  
Subject:  FW: Responses  
Importance:  High  

From: Paz Holly Sent: Monday, November 19, 2012 4:39 To: Paterson Troy
GTA Cc: Seidell Thomas TIGTA; Lerner Lois 
GTA; Medina Cheryl TISubject: RE: Responses 
Troy, 

Holly 
From: Paterson Troy
GTA [mailto:Troy.Paterson@tigta.treas.gov] Sent: Wednesday, November 14, 2012 10:01 To: Paz Holly Cc: Seidell Thomas TIGTA; Lerner Lois 
GTA; Medina Cheryl TISubject: RE: Responses 
Holly, 
Thank you again for the follow -up responses. response question #1, you mention  (b)(5)  
(b)(5)  

Troy 
From: Paz Holly [mailto:Holly.O.Paz@irs.gov] Sent: Friday, November 09, 2012 2:14 To: Paterson Troy
GTA Cc: Seidell Thomas TIGTA; rner Lois 
GTA; Medina Cheryl TISubject: RE: Responses 
Troy, 
Please see answers your follow -up questions below. know you have any further questions you 
Please let mthink discussion would helpful. 
Holly the May 14, 2012 entry the timn read 
eline, the function changed the additional details colum 

From: Paterson Troy
GTA [mailto:Troy.Paterson@tigta.treas.gov] Sent: Tuesday, November 06, 2012 3:00 To: Paz Holly Cc: Seidell Thomas TIGTA
GTA; Medina Cheryl TISubject: FW: Responses 
Holly, 
Thank you again for taking the time review andprovidback the questions submittedthe long feedandtimeline. have few follow -up questions. always, appreciate the assistance andwe look forwardto your response. Troy 
From: Lerner Lois [mailto:Lois.G.Lerner@irs.gov] Sent: Friday, November 02, 2012 11:34 To: Paterson Troy
GTA 
Cc: Paz Holly Subject: Responses 
Attached our redlined version the long time line you prepared. have made changes where thought your folks didn't get exactly right, and have added some comments for your consideration. Also attached are response your three questions. Rather than repetitive, have comb
ined the response questions and into one comprehensive response. out the country next week, bab Holly can probly answer any questions you may have the meantime. 
Lois Lerner 
Director Exempt Organizations 
From:  Weber Richard   
Sent:  Monday, April 01, 2013 6:59  
To:  Lerner Lois  
Subject:  Re: JUSTICE Oversight Testimony Campaign Finance (FC-ALERTS:DOJ-0016-A)  

Pls add Patty Haynes the emails. Sent using BlackBerry 
From: Lerner Lois [mailto:Lois.G.Lerner@irs.gov] Sent: Monday, April 01, 2013
:57 
To: Barre Catherine Flax Nikole Weber Richard; Sterner Christopher 
Cc: Landes Scott Sinno Suzanne; Lowe Justin 
Subject: FW: JUSTICE Oversight Testimony Campaign Finance (FC -ALERTS:DOJ-0016-A) couple comments added. 
Lois Lerner 
Director Exempt Organizations 
From:  Haynes Patricia   
Sent:  Monday, April 01, 2013 8:39  
To:  Barre Catherine Lerner Lois Weber Richard  
Cc:  Sinno Suzanne; Flax Nikole Vozne Jennifer  
Subject:  Re: Hearing  

Cathy, can pretty much work around anything but would like avoid -3pm possible.
 
From: Barre Catherine [mailto:Catherine.M.Barre@irs.gov] Sent: Monday, April 01, 201309:23PM To: Lerner Lois Weber Richard; Haynes Patricia Cc: Sinno Suzanne; Flax Nikole Vozne Jennifer Subject: RE: Hearing 
Looping Patty 
From: Barre Catherine Sent: Monday, April 01, 20139:21 To: Lerner Lois Weber Richard Cc: Sinno Suzanne; Flax Nikole Vozne Jennifer Subject: Hearing spoke the Senator Whitehouse staff tonight and gave him the bullet points the blackletter law thought irs could address hearing (application process; indicated that the filing and timing review; referrals generally; 7206). committee would find such testimony helpful. agreed that would endeavor set time for conference call Tuesday accomplish things: have the substantive experts give better overview what IRS could discuss (and for you correct anything messed that tonight) and courtesy our IRS witness, particularly given the short timing, have candid discussion about the types questions expected the Chairman raise with the IRS witness and for the IRS let him know what thought could and couldnt answer (or what thought could answer but that would sensitive from tax administration perspective share open hearing). was reasonable and appreciative. Although understands the IRS wont answer hypotheticals discuss any particular taxpayer, the fact pattern they are mulling entity holding itself out that checks box irs form 

tomorrow. schedule tomorrow difficult and will join the call able but dont want hold back the group given the timing Suzie, please dont schedule around me. Lois and Rich, what time works for you tomorrow talk the staff (Suzie) can send him some good windows 
time? Nikole/Jennifer, would you like the call  so, please let know good times? Thanks. 
Cathy 
From:  Lowe Justin  
Sent:  Tuesday, April 02, 2013 9:07  
To:  Lerner Lois  
Subject:  RE: Testimony  
Attachments:  Draft (c)(4) Testimony 4-2-13.docx  

Okay, here redline against the version prepared yesterday afternoon. 
-----Original Message----From: Lerner Lois Sent: Monday, April 013 5:45 20To: Lowe Justin Subject: RE: Testimony 
Not problem--thanks 
Lois Lerner Director Exempt Organizations 
-----Original Message----From: Lowe Justin Sent: Monday, April 013 5:44 20To: Lerner Lois Subject: Testimony 
Hmm, thought the would have electronic copy the testimony that could work from, but doe sn't. can't get you the cut version tonight, but will first thing tomorrow. 
(b)(5) (b)(5) (b)(5) (b)(5) (b)(5) (b)(5) (b)(5) 
Subject: Meeting with Senator Whitehouse's staff discuss upcoming hearing Location: Call in: 888-331-8226ACCESS CODE: 4532324 
Start: Tue 4/2/2013 2:00 End: Tue 4/2/2013 3:00 Show Time As: Tentative 
Recurrence: (none) 
Meeting Status: Not yet responded 
Organizer: Sinno Suzanne Required Attendees: Lerner Lois Weber Richard; Haynes Patricia Flax Nikole Vozne Jennifer Barre Catherine 
When: Tuesday, April 02, 2013 3:00 -4:00 (GMT-05:00) Eastern Time (US Canada). 
Where: Call in: 888-331-8226 ACCESS CODE: 4532324 
Notabove does notdaylightime adjusts. The GMT offsetreflectsaving tment
*~*~*~*~*~*~*~*~*~* 
Senatee Crime and Terrorism having hearing April 2013,
Issues Judiciary Subcommit
led, "CurrentCampaign Finance Law Enforcementest The IRS will tifying. 
Today, Chairman Whitaff would like tehouse's sto discuss: Whatttion process; 990 filing and the IRS can discuss athe hearing (applicatiming review; referrals generally; 7206) The tions taff expecthe Chairman tness
ypes questhe hill sts raise withe IRS wit Whattanswer (or whathi can answer buthative from IRS can and cantwe ttwould sensitax administion perspecto share open hearing)
rative 
From:  Lerner Lois  
Sent:  Tuesday, April 02, 2013 12:02  
To:  Biss Meghan Kindell Judith  
Subject:  FW: Hearing  

Lois Lerner 
Director Exempt Organizations 
From: Sinno Suzanne Sent: Tuesday, April 02, 2013 10:28 To: Lerner Lois Subject: RE:

earing 
Thanks Lois! have already talked this earlier today. calendar invite shortly for
Sending ou-4. 
From: Lerner Lois Sent: Tuesday, April 02, 2013 10:27 To: Flax Nikole Barre Catherine Weber Richard Cc: Sinno Suzanne; Vozne Jennifer Subject: RE:

earing can anytime from 2-4. Have leave 4:30. Have put 
--my secretary she 
can hold the time. 
Lois Lerner 
Director Exempt Organizations 
From: Flax Nikole Sent: Monday, April 01, 2013 9:30 To: Barre Catherine Lerner Lois Weber Richard Cc: Sinno Suzanne; Vozne Jennifer Subject: Re:
earing would like join, but schedule also tough tomorrow can try miss other meetings possible -let know the options. Thanks 
From: Barre Catherine Sent: Monday, April 01, 2013 09:20 Eastern Standard Time To: Lerner Lois Weber Richard Cc: Sinno Suzanne; Flax Nikole Vozne Jennifer Subject:H
earing spoke the Senator Whitehoullet points the blackletter law thould staff tonight and gave him the bught irs couaddress hearing (application process; 990 filing and timing review; referrals generally; 7206). indicated that the committee wouch testimony helpf find sul. agreed that wouesday accomplish things: endeavor set time for conference call Tu1) have the suld discuto correct anything 
bstantive experts give better overview what IRS couss (and for youmessed that tonight) and courtesy our IRS witness, particussion abou
larly given the short timing, have candid discut the types qught 
estions expected the Chairman raise with the IRS witness and for the IRS let him know what thoucouldnt answer (or what thould answer buld sensitive from tax administration and cought cout that wouperspective share open hearing). was reasonable and appreciative. Althounderstands the IRS wont answer hypotheticals discu
ghheussany particulling entity holding itself ourm 
lar taxpayer, the fact pattern they are mut that checks box irs indicating that has political activity. The same entity then files with the FEC detailing expenditu
res rel ated campaign. expect him ask tomorrow the call whether 

(b)(5) think that fair game question for the hearing well unless youdispose otherwise  

tomorrow. schedult and will join the call able bup given the tomorrow difficut dont want hold back the groutiming Sule arou
zie, please dont schedund me. Lois and Rich, what time works for youtomorrow talk the staff (Su
zie) can send him some good windows time? Nikole/Jennifer, woulike the call know good times? you so, please let uThanks. Cathy 
From:  Lerner Lois  
Sent:  Tuesday, April 02, 2013 12:06  
To:  Biss Meghan R;Kindell Judith  
Subject:  FW: Draft (c)(4) Testimony 4-2-13.docx  
Attachments:  Draft (c)(4) Testimony 4-2-13.docx  

Lois Lerner 
Director Exempt Organizations 
From: Lerner Lois Sent: Tuesday, April 02, 2013 10:22 To: Flax Nikole
arre Catherine Sinno Suzanne Cc: Lowe Justin Subject: Draft (c)(4) Testimony 4-2-13.docx 
Here's our take the testimony --we left some stuff brackets give you fuller picture, but are assuming you'll want shorter. the referral process, this the usual process during exam--not sure about the other possibilities discussed yesterday have experience with them. know you need more. 
(b)(5) (b)(5) (b)(5) (b)(5) (b)(5) (b)(5) (b)(5) 
From:  Lerner Lois  
Sent:  Tuesday, April 02, 2013 12:07  
To:  Biss Meghan R;Kindell Judith  
Subject:  FW: JUSTICE Oversight Testimony Campaign Finance (FC-ALERTS:DOJ-0016-A)  
Attachments:  DOJ-0016-A-1.docx  

Importance: High 
Lois Lerner 
Director Exempt Organizations 
From: Lerner Lois Sent: Monday, April 01, 2013 6:57 To: Barre Catherine M;Flax Nikole C;Weber Richard;Sterner Christopher Cc: Landes Scott S;Sinno Suzanne;Lowe Justin Subject: FW: JUSTICE Oversight Testimony Campaign Finance (FC-ALERTS:DOJ-0016-A) Importance: High couple comments added. 
Lois Lerner 
Director Exempt Organizations 
(b)(5) (b)(5) (b)(5) (b)(5) (b)(5) (b)(5) 
From:  Paz Holly  
Sent:  Tuesday, April 02, 2013 12:24  
To:  Lerner Lois  
Subject:  TIGTA report  
Attachments:  201210022-Discussion Draft_Report(IRS comments).doc  

Attached version the discussion draft that contains our comments discussed yesterday. 
(b)(5) DP; (b)(3)/6103 (b)(5) DP; (b)(3)/6103 (b)(5) DP; (b)(3)/6103 (b)(5) DP; (b)(3)/6103 (b)(5) DP; (b)(3)/6103 (b)(5) DP; (b)(3)/6103 (b)(5) DP; (b)(3)/6103 (b)(5) DP; (b)(3)/6103 (b)(5) DP; (b)(3)/6103 (b)(5) DP; (b)(3)/6103 (b)(5) DP; (b)(3)/6103 (b)(5) DP; (b)(3)/6103 (b)(5) DP; (b)(3)/6103 (b)(5) DP; (b)(3)/6103 (b)(5) DP; (b)(3)/6103 (b)(5) DP; (b)(3)/6103 (b)(5) DP; (b)(3)/6103 (b)(5) DP; (b)(3)/6103 (b)(5) DP; (b)(3)/6103 (b)(5) DP; (b)(3)/6103 (b)(5) DP; (b)(3)/6103 (b)(5) DP; (b)(3)/6103 (b)(5) DP; (b)(3)/6103 (b)(5) DP; (b)(3)/6103 (b)(5) DP; (b)(3)/6103 (b)(5) DP; (b)(3)/6103 (b)(5) DP; (b)(3)/6103 (b)(5) DP; (b)(3)/6103 (b)(5) DP; (b)(3)/6103 (b)(5) DP; (b)(3)/6103 (b)(5) DP; (b)(3)/6103 (b)(5) DP; (b)(3)/6103 (b)(5) DP; (b)(3)/6103 (b)(5) DP; (b)(3)/6103 (b)(5) DP; (b)(3)/6103 (b)(5) DP; (b)(3)/6103 (b)(5) DP; (b)(3)/6103 (b)(5) DP; (b)(3)/6103 (b)(5) DP; (b)(3)/6103 (b)(5) DP; (b)(3)/6103 (b)(5) DP; (b)(3)/6103 (b)(5) DP; (b)(3)/6103 (b)(5) DP; (b)(3)/6103 (b)(5) DP; (b)(3)/6103 (b)(5) DP; (b)(3)/6103 (b)(5) DP; (b)(3)/6103 (b)(5) DP; (b)(3)/6103 (b)(5) DP; (b)(3)/6103 (b)(5) DP; (b)(3)/6103 (b)(5) DP; (b)(3)/6103 (b)(5) DP; (b)(3)/6103 (b)(5) DP; (b)(3)/6103 (b)(5) DP; (b)(3)/6103 (b)(5) DP; (b)(3)/6103 (b)(5) DP; (b)(3)/6103 (b)(5) DP; (b)(3)/6103 
From:  Lerner Lois  
Sent:  Tuesday, April 02, 2013 1:17  
To:  Sinno Suzanne  
Subject:  RE: JUSTICE Oversight Testimony Campaign Finance (FC-ALERTS:DOJ-0016-A)  

Yep--just ours 
Lois Lerner 
Director Exempt Organizations 
From: Sinno Suzanne Sent: Tuesday, April 02, 2013 2:14 To: Lerner Lois Subject: RE:
USTICE Oversight Testimony Campaign Finance (FC -ALERTS:DOJ-0016-A) 
Just wanted confirm -this just TEGEs comments not CIs? 
From: Lerner Lois Sent: Monday, April 01, 2013 6:57 To: Barre Catherine Flax Nikole Weber Richard; Sterner Christopher Cc: Landes Scott Sinno Suzanne; Lowe
ustin Subject: FW: J-ALERTS:DOJ-0016-A) 
USTICE Oversight Testimony Campaign Finance (FC Importance: High couple comments added. 
Lois Lerner 
Director Exempt Organizations 
From:  Lerner Lois  
Sent:  Tuesday, April 02, 2013 1:23  
To:  Kindell Judith E;Biss Meghan  
Subject:  FW: JUSTICE Oversight Testimony Campaign Finance (FC-ALERTS:DOJ-0016-A)  
Attachments:  DOJ-0016-A-1 with CCTEGE comments.docx  

Lois Lerner 
Director Exempt Organizations 
From: Cook Janine [mailto:Janine.Cook@irscounsel.treas.gov] Sent: Tuesday, April 02013 1:01 
,2To: Lerner Lois Brown Susan Cc: Judson Victoria Subject: RE: JUSTICE Oversight Testimony Campaign Finance (FC -ALERTS:DOJ-0016-A) still restrained ourselves.  included your edit well. 
FYI, here what are sending forward from CC:TEGE. didnt use light touch you did,
From: Lerner Lois [mailto:Lois.G.Lerner@irs.gov] Sent: Monday, April 01,
013 3:41 To: Cook Janine; Brown Susan Cc: Judson Victoria Subject: FW: JUSTICE Oversight Testimony Campaign Finance (FC -ALERTS:DOJ-0016-A) Importance: High 
This the comment sent the version you are reviewing 
Lois Lerner 
Director Exempt Organizations 
From: Lerner Lois Sent: Monday, April 01, 2:2
013 To: Barre Catherine Flax Nikole Weber Richard; Sterner Christopher Cc: Landes Scott Sinno Suzanne Subject: FW: JUSTICE Oversight Testimony Campaign Finance (FC -ALERTS:DOJ-0016-A) Importance: High seems assume that all 4,5, and secret political committees, but keeping mind their testimony--not ours--I only have one comment. 
Lois Lerner 
Director Exempt Organizations 
From: Barre Catherine Sent: Monday, April 01,
013 1:43 To: Landes Scott Sinno Suzanne Cc: Rose Nancy Flax Nikole Lerner Lois Weber Richard Subject: FW: JUSTICE Oversight Testimony Campaign Finance (FC -ALERTS:DOJ-0016-A) Importance: High 
Please coordinate any TEGE and comments with Nancy counsel for response TOMORROW 1:00 noted 
below. 
Thanks. 
From: LLR@treasury.gov [mailto:LLR@treasury.gov] Sent: Monday, April 01, 2:51 
013 12To: Rochelle.Granat@treasury.gov; Jason.Brown@treasury.gov; Margaret.Bailey@treasury.gov; Paula.Farrell@treasury.gov; Christian.Furey@treasury.gov; Gordon.Canning@treasury.gov; Robert.Mahaffie@treasury.gov; Barbara.Wiss@treasury.gov; Barre Catherine Rose Nancy Cameron.Arterton@treasury.gov; James.Mackie@treasury.gov; Jessica.Hauser@treasury.gov; Zarlenga Lisa; Kevin.Knopf@treasury.gov; cynthia.clark@fincen.gov; Patrick.Obrien@fincen.gov; Mike.Maher@do.treas.gov; Jeffrey.Warner@treasury.gov; Andrea.Gacki@treasury.gov; Kevin.OConnor@fincen.gov; Luke.Ballman@treasury.gov; Barbara.Hammerle@treasury.gov; Marshall.Kofler@fms.treas.gov; Marc.Seldin@fms. treas.gov; Thomas.Santaniello@fms.treas.gov Cc: Luke.Harman@treasury.gov; Adewale.Adeyemo@treasury.gov; Alexander.Krulic@treasury.gov; Andrew.Woolf@treasury.gov; Barb.Bracy@treasury.gov; Brandon.Oliver@treasury.gov; Brian.Egan@treasury.gov; Brian.Peretti@treasury.gov; Brian.Sonfield@treasury.gov; Cara.Camacho@treasury.gov; ExecSecProcessUnit@treasury.gov; Kathryn.Alvarez@treasury.gov; leigh.williams@treasury.gov; LLR@treasury.gov; Michael.McRaith@treasury.gov; Michelle.Ayers@treasury.gov; DelmarR@oig.treas. gov; Patrick.Maloney@treasury.gov; Peter.Lee@treasury.gov; Priti.Agrawal@treasury.gov; Counsel.Office@tigta.treas.gov; Paul.Ahern@treasury.gov; Catherine.Ahn@treasury.gov; Gary.Sutton@treasury.gov; Brian.Townsend@treasury.gov; Julia.Yoo@treasury.gov; Lisa.Abraham@treasury.gov; Kathleen.Mellody@treasury.gov; Colleen.McLoughlin@treasury.gov; Karen.Weber@treasury.gov; Anita.Blair@treasury.gov; Benjamin.Mann@treasury.gov; Cathy.Higginbotham@treasury.gov; Daniel.Ballard@treasury.gov; Darlene.Peterson@treasury.go Karen.Melanson@treasury.gov; Lisa.Pena@treasury.gov; Lorraine.Cole@treasury.gov; Mariam.Harvey@treasury.gov; Michael.Lewis@treasury.gov; Polly.Dietz@treasury.gov; Robyn.East@treasury.gov; Scott.Canty@treasury.gov; Thomas.Sharpe@treasury.gov; TOC@treasury.gov; Veronica.Marco@treasury.gov; Corwin Erik Goldstein Richard Landes Scott McField Terri; Namrata.Mujumdar@treasury.gov; Sandra.Salstrom@treasury.gov; George.Bostick@treasury.gov; Bill.Bradley@fincen.gov; lindsay.orlin@fincen.gov; Melissa.Nasr ah@treasury.gov; Jennifer.Hershfang@treasury.gov; Matthew.Tuchband@treasury.gov; Stephanie.Petersen@treasury.gov; Tyler.Hand@treasury.gov; llritems@fms.treas.gov; Tom.Longnecker@fms.treas.gov Subject: JUSTICE Oversight Testimony Campaign Finance (FC -ALERTS:DOJ-0016-A) 
DEADLINE: 1:00 P.M. Wednesday, April 2013 
COMMENTS Attached, for your review and comment, Justice draft testimony campaign financing for April 9th hearing before the Senate Judiciary Committees
ubcommittee Crime and Terrorism. NOTE:
PLEASComments/edits must approved official from your office the Director level 
higher. you are with bureau Treasury, please ensure that Treasury policy official has approved the 
comments/edits before sending them LLR Please submit comments behalf your office LLR-mail and provide the 
@do.treas.gov. responding this email, please use the exact subject line this name the policy official who approved the response. OMBs preference specific edits, not general comments. you cannot meet the deadline, please -mail LLR
@do.treas.gov far advance the deadline possible and specific about when you could have comments. Except extraordinary circumstances, the deadline has passed, the opportunity comment has also passed. 
(b)(5) (b)(5) (b)(5) (b)(5) (b)(5) (b)(5) 
From:  Lerner Lois  
Sent:  Tuesday, April 02, 2013 1:52  
To:  Daly Richard M;Marks Nancy  
Cc:  Paz Holly  
Subject:  FW: TIGTA report  
Attachments:  201210022-Discussion Draft_Report (IRS comments).doc  

Importance: High you have the chance, please take quick look sure haven't missed anything. 
Lois Lerner
irector Exempt Organizations 
-----Original Message----From: Paz Holly Sent: Tuesday, April 02, 2013 1:24 To: Lerner Lois Subject: TIGTA report 
Attached version the discussion draft that contains our comments discussed yesterday. 
(b)(5) DP; (b)(3)/6103 (b)(5) DP; (b)(3)/6103 (b)(5) DP; (b)(3)/6103 (b)(5) DP; (b)(3)/6103 (b)(5) DP; (b)(3)/6103 (b)(5) DP; (b)(3)/6103 (b)(5) DP; (b)(3)/6103 (b)(5) DP; (b)(3)/6103 (b)(5) DP; (b)(3)/6103 (b)(5) DP; (b)(3)/6103 (b)(5) DP; (b)(3)/6103 (b)(5) DP; (b)(3)/6103 (b)(5) DP; (b)(3)/6103 (b)(5) DP; (b)(3)/6103 (b)(5) DP; (b)(3)/6103 (b)(5) DP; (b)(3)/6103 (b)(5) DP; (b)(3)/6103 (b)(5) DP; (b)(3)/6103 (b)(5) DP; (b)(3)/6103 (b)(5) DP; (b)(3)/6103 (b)(5) DP; (b)(3)/6103 (b)(5) DP; (b)(3)/6103 (b)(5) DP; (b)(3)/6103 (b)(5) DP; (b)(3)/6103 (b)(5) DP; (b)(3)/6103 (b)(5) DP; (b)(3)/6103 (b)(5) DP; (b)(3)/6103 (b)(5) DP; (b)(3)/6103 (b)(5) DP; (b)(3)/6103 (b)(5) DP; (b)(3)/6103 (b)(5) DP; (b)(3)/6103 (b)(5) DP; (b)(3)/6103 (b)(5) DP; (b)(3)/6103 (b)(5) DP; (b)(3)/6103 (b)(5) DP; (b)(3)/6103 (b)(5) DP; (b)(3)/6103 (b)(5) DP; (b)(3)/6103 (b)(5) DP; (b)(3)/6103 (b)(5) DP; (b)(3)/6103 (b)(5) DP; (b)(3)/6103 (b)(5) DP; (b)(3)/6103 (b)(5) DP; (b)(3)/6103 (b)(5) DP; (b)(3)/6103 (b)(5) DP; (b)(3)/6103 (b)(5) DP; (b)(3)/6103 (b)(5) DP; (b)(3)/6103 (b)(5) DP; (b)(3)/6103 (b)(5) DP; (b)(3)/6103 (b)(5) DP; (b)(3)/6103 (b)(5) DP; (b)(3)/6103 (b)(5) DP; (b)(3)/6103 (b)(5) DP; (b)(3)/6103 (b)(5) DP; (b)(3)/6103 (b)(5) DP; (b)(3)/6103 (b)(5) DP; (b)(3)/6103 (b)(5) DP; (b)(3)/6103 
From:  Kindell Judith  
Sent:  Tuesday, April 02, 2013 3:07  
To:  Sinno Suzanne  
Cc:  Lerner Lois Biss Meghan Marx Dawn  
Subject:  RE: Senate Judiciary CRIME Subcommittee Hearing Campaign Finance Investigation  
scheduled for 4/9.  
Attachments:  rr2004_6.pdf; rr2007-41.pdf; fs-06-17.pdf  

Attached are the revenue rulings along with the fact sheet that was the basis for Rev. Rul. 2007 -41 (it has some plain discussion that helpful). You can also find these our web site the following locations: 
http://www.irs.gov/file_source/pub/irs -tege/rr2004_6.pdf http://www.irs.gov/file_source/pub/irs -tege/rr2007-41.pdf http://www.irs.gov/uac/Election -Year-Activities-and-the-Prohibition-on-Political-Campaign-Intervention-for-Section501(c)(3)-Organizations 

Media Relations Office Washington, D.C. Media Contact: 202.622.4000 
www.IRS.gov/Public Contact: 800.829.1040
newsroom 
Election Year Activities and the Prohibition Political Campaign 
Intervention for Section 501(c)(3 Organizations 
FS-2006-17, February 2006 
The Internal Revenue Service (IRS) releasing this formation
act sheet provide infhelp section 501(c)(3) organizations stay compliance with the
ederal tax law. Many the types ofpolitical intervention activities addressed the
act sheet were those that came under scrutiny during the 2004 election cycle. The contents ref
lect the IRS interpretation tax laws enacted Congress, Treasury regulations, and court decisions. The inf
ormation not comprehensive, however, and does not cover every situation. Thus, not intended replace the law the sole source ofinfThe resolution
ormation. any particular issue may depend the specifacts and circumstances given taxpayer. 
With the 2006 campaign season approaching, the IRS launching enhanced education and enforts, based the fthe 2004 election cycle. The
orcement
indings and analysis ofIRS providing this
act sheet help ensure that charities have enough advance notice the types ofproblems that have occurred seen, the legal strictures against engaging political activities and how avoid these problems. 
The IRS considers this
act sheet living document, one that will revised take into account future developments and feedback. act sheet the beginning
This fthe IRS

ort increase the educational material available the community. The IRS encourages comments which may submitted the IRS the
ollowing addresses: 
Internal Revenue Service 1111 Constitution Avenue, Washington, 20224 Attn: SE:T:EO:CEO -or-tege.eo.ceo@irs.gov 
Churches should also see Publication 1828, Tax Guide for Churches and Religious Organizations. 
Election Year Activities and the Prohibition Political Campaign Intervention for Section 501(c)(3 Organizations 
During election campaigns, many churches, universities, hospitals, social service providers, and other section 501(c)(3) organizations are uncertain about the extent which they can discuss issues ofimportance the campaigns interact with candidates fice. public
They are also uncertain about the role they can play encouraging citizens register and 
FS-2006-17, February 2006 Page 
vote. This
act sheet intended help organizations understand what they can and cannot when election campaign under way. 
The Prohibition Political Campaign Intervention 
Under the Internal Revenue Code, all section 501(c)(3) organizations are absolutely prohibited
rom directly indirectly participating in, intervening in, any political campaign behalfofor elective public

(or opposition to) any candidate fice. The prohibition applies all campaigns including campaigns the
ederal, state and local level. Violation ofthis prohibition may result denial revocation oftax-exempt status and the imposition ofcertain excise taxes. Those section 501(c)(3) organizations that are private
oundations are subject additional restrictions that are not described this
act sheet. 
What Political Campaign Intervention? 
Political campaign intervention includes any and all activities that
avor oppose one more candidates fice. The prohibition extends beyond candidate public
endorsements. Contributions political campaign fposition
unds public statements of(verbal written) made behalfofavor organization for opposition any candidate fice clearly violate the prohibition political campaign intervention. public
Distributing statements prepared others that for public
avor oppose any candidate
Allowing candidate use organizations assets
ice will also violate the prohibition. fother candidates are not given equivalent
acilities will also violate the prohibition ifopportunity. Although section 501(c)(3) organizations may engage some activities promote voter registration, encourage voter participation, and provide voter education, they will violate the prohibition political campaign intervention ifthey engage activity that for public

avors opposes any candidate fice. Certain activities will require evaluation ofall the
acts and circumstances determine whether they result political campaign intervention. 
Voter Education, Voter Registration and Get-Out-the-Vote Drives 
Section 501(c)(3) organizations are permitted conduct certain voter education activities (including the presentation ofpublic fvoter education guides)
orums and the publication ofif they are carried out non-partisan manner. addition, section 501(c)(3) organizations may encourage people participate the electoral process through voter registration and get-out-the-vote drives, conducted non-partisan manner. the other hand, voter education registration activities conducted biased manner that
avors (or opposes) one more candidates prohibited. 
Example section 501(c)(3) organization that promotes community involvement, sets booth the state
air where citizens can register vote. The signs and banners and around the booth give only the name ofthe organization, the date ofthe next upcoming statewide election, and notice ofthe opportunity register. ref
erence any candidate political party made the volunteers staf

ing the booth the materials available the booth, other than the
orms which allow registrants select
icial voter registration fparty

iliation. not engaged political campaign intervention when operates this voter registration booth. 
JW1559-000501 
FS-2006-17, February 2006 Page 
Example section 501(c)(3) organization that educates the public environmental issues. Candidate running fher the state legislature and important element ofplatform challenging the environmental policies ofthe incumbent. Shortly bef
ore the election, sets telephone bank call registered voters the district which Candidate seeking election. the phone conversations, Cs representative tells the voter about the importance ofenvironmental issues and asks questions about the voters views these issues. Ifthe voter appears agree with the incumbents position, Cs representative thanks the voter and ends the call. Ifthe voter appears agree with Candidate Gs position, Cs representative reminds the voter about the upcoming election, stresses the importance ofvoting the election and

ers provide transportation the polls. engaged political campaign intervention when conducts this get-out-the-vote drive. 
Individual Activity Organization Leaders 
The political campaign intervention prohibition not intended restrict
ree expression political matters leaders oforganizations speaking themselves, individuals. Nor are leaders prohibited from speaking about important issues ofpublic policy. However, their



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