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Judicial Watch • IRS Scandal Full Production 6

IRS Scandal Full Production 6

IRS Scandal Full Production 6

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Date Uploaded to the Library:September 04, 2014

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From:  Lerner Lois  
Sent:  Monday, March 26, 2012 1:38  
To:  Fish David  
Cc:  Paz Holly Megosh Andy  
Subject:  RE: congressionals assume can tell Nikole are working Hatch --don't have formal copy--and aren't working Schumer? 
Lois Lerner 
Director Exempt Organizations 
From: Fish David Sent: Monday, March 26, 2012 2:33 To: Lerner Lois Cc: Paz Holly O;Megosh Andy Subject: RE: congressionals have draft Hatch from what understand. (There was some trouble getting his one formally inside TEGE). 
From: Lerner Lois Sent: Monday, March 26, 2012 1:15 To: Fish David Cc: Paz Holly Subject: FW: congressionals Importance: High know are looking Hatch --last heard had not officially received. true--please confirm. 
How abThanks 
out Welch and Schumer? 
Lois Lerner 
Director Exempt Organizations 
From: Flax Nikole Sent: Monday, March 26, 2012 1:09 To: Lerner Lois G;Paz Holly O;Williams Floyd L;Barre Catherine M;Urban Joseph J;Marks Nancy Subject: RE: congressionals 
Just wanted loop blist. 
ack this and make sure this the complete have draft from the Bennett letter. Boustany done. 
Schumer
 Hatch
 
Are these being worked EO? Since Schumer more legal issue, can coordinate with counsel. Just let
 know. there sense timing Hatch?
 
Can Leg Affairs confirm received Welch?
 
Thanks
 
From: Flax Nikole Sent: Wednesday, March 21, 2012 3:28 To: Lerner Lois G;Paz Holly O;Williams Floyd L;Barre Catherine Subject: congressionals trying make sure have handle all the ongressionals. Can and Leg Affairs look the list below 
and let know there anything else? Thanks 
2010 501(c)(4) Congressionals February  Bennett, Franken, Merkley,
chumer, al. 
March  Boustany  Welch [has this been rece ived?]
 March  S proposed reg changes
 
chumer, Bennett, Whitehouse, March  Hatch, 
From:  Lerner Lois  
Sent:  Monday, March 26, 2012 1:38  
To:  Fish David  
Cc:  Paz Holly Megosh Andy  
Subject:  RE: congressionals  

Also--timing Hatch? 
Lois Lerner 
Director Exempt Organizations 
From: Fish David Sent: Monday, March 26, 2012 2:33 To: Lerner Lois Cc: Paz Holly O;Megosh Andy Subject: RE: congressionals getting his one formally inside TEGE). have draft Hatch from what understand. (There was some troub
From: Lerner Lois Sent: Monday, March 26, 2012 1:15 To: Fish David Cc: Paz Holly Subject: FW: congressionals Importance: High know are looking Hatch --last heard had not officially received. true--please confirm. 
How about Welch and SThanks 
chumer? 
Lois Lerner 
Director Exempt Organizations 
From: Flax Nikole Sent: Monday, March 26, 2012 1:09 To: Lerner Lois G;Paz Holly O;Williams Floyd L;Barre Catherine M;Urban Joseph J;Marks Nancy Subject: RE: congressionals 
Just wanted loop blist. 
ack this and make sure this the complete have draft from the Bennett letter. Boustany done. 
Schumer 
Hatch
 Are these being worked EO? Since Schumer more legal issue, can coordinate with counsel. Just let
 
know. there sense timing Hatch?
 Can Leg Affairs confirm received Welch?
 Thanks
 
From: Flax Nikole Sent: Wednesday, March 21, 2012 3:28 To: Lerner Lois G;Paz Holly O;Williams Floyd L;Barre Catherine Subject: congressionals trying make sure have handle all the ongressionals. Can and Leg Affairs look the list
elow and let know there anything else? Thanks 
2010 501(c)(4) Congressionals February  Bennett, Franken, Merkley,
chumer, al. 

March  Boustany  Welch [has this been rece ived?]
 March  S proposed reg changes
 
chumer, Bennett, Whitehouse, March  Hatch, 
From: Lerner Lois Sent: Monday, April 02, 2012 5:51 To: Grant Joseph Flax
ikole Subject: FW: Planning/Research Activities: Review Internal Revenue Services Process for Reviewing Applications for Tax Exemption Potential 501(c)(4)-(6) Organizations 
FYI 
Lois Lerner 
Director Exempt Organizations 
From: Seidell Thomas TIGTA mailto:Thomas.Seidell@tigta.treas.gov Sent: Monday,
ril 02, 2012 1:25 To: Lerner Lois Paz Holly Cc: Marx Dawn Medina Cheryl TIGTA Subject: RE: Planning/Research Activities: Review Internal Revenue Services Process for Reviewing
tion
lications for Tax Exempby Potential 501(c)(4)-(6) Organizations 
Lois, 
Thanks for getting back me. Wed like schedule conference call with you and Holly. Please let know your availability. Were available anytime this week other than tomorrow afternoon. Wed like discuss: 
 The Companion Process referred Dean Patterson March Roll Call article.
  Relationship to/status Exam Self -declarer project.
  Availability guidelines (memos, desk procedures, etc.) for processing Forms 1024 (including specific guidance
 
for (c)(4)(5)(6) orgs).  Availability case information and statistics from TEDS.  Scheduling visit Cincinnati the next couple weeks obtain walk -through Determinations case 
processing. 
Thanks 
Tom 
Thomas Seidell Audit Manager TIGTA -Office Audit
781) 835-4286 
From: Lerner Lois [mailto:Lois.G.Lerner@irs.gov] Sent: Monday,
ril 02, 2012 11:51 To: Seidell Thomas TIGTA Cc: Marx Dawn Medina Cheryl TIGTA Subject: RE: Planning/Research Activities: Review Internal Revenue Services Process for Reviewing

lications for Tax Exemp-(6) Organizations
tion Potential 501(c)(4) and Holly Paz 
Lois Lerner 
Director Exempt Organizations 
From: Seidell Thomas TIGTA mailto:Thomas.Seidell@tigta.treas.gov Sent: Monday,
ril 02, 2012 10:01 To: Lerner Lois Cc: Marx Dawn Medina Cheryl TIGTA Subject: FW: Planning/Research Activities: Review Internal Revenue Services Process for Reviewing
tion
lications for Tax Exempby Potential 501(c)(4)-(6) Organizations 
Lois, are beginning plan audit eterms related potential 501(c)(4)(5)and(6) organizations and need point contact within EO. know were going need visit Cincinnati, but wanted make sure touch base see who you wanted talk first. 
Thanks 
Tom 
Thomas Seidell Audit Manager TIGTA -Office Audit
781) 835-4286 
From: Paterson Troy TIGTA Sent: Thursday, March 29, 2012 1:55 To: Rutstein Joel Cc: Seidell Thomas TIGTA; Medina Cheryl TIGTA; McGovern Michael TIGTA; Lerner Lois Subject: Planning/Research Activities: Review Internal Revenue Services Process for Reviewing

lications for Tax Exemp-(6) Organizations
tion Potential 501(c)(4) 
Joel, 
This e-mail inform you audit plan onduct the IRSs process for reviewing applications for tax exemption potential section 501(c)(4), 501(c)(5), and 501(c)(6) organizations, which will included our Fiscal Year 2013 Annual Audit Plan. Currently, not have associated audi number. Once receive number, will provide you. develop understanding the controls the area, will conducting limited amount planning develop the appropriate scope for this audit. will follow the established pro cess coordinating interviews and requests through the appropriate points contact within the Tax Exempt and Government Entities Divisions Exempt Organizations function. Once have completed our planning, will prepare and issue engagement let ter. you have any questions comments, please feel free contact the research team mentioned below. 
Troy Paterson Audit Director Phone: 404-338-7476 e-mail: troy.paterson@tigta.treas.gov 
Tom Seidell 
Audit Manager 
Phone: 781-835-4286 
e-mail: thomas.seidell@tigta.treas.gov 
Cheryl Medina Lead Auditor Phone: 781-835-4278 e-mail: cheryl.medina@tigta.treas.gov 
Mike McGovern 
Auditor 
Phone: 781-835-4274 
e-mail: mike.mcgovern@tigta.treas.gov 
From: Lerner Lois Sent: Monday, April 02, 2012 6:09 To: Daly Richard Subject: RE: Planning/
Research Activities: Review Internal Revenue Services Process for Reviewing Applications for Tax Exemption Potential 501(c)(4)-(6) Organizations sent email Dean, but I'll try your way too --thanks 
Lois Lerner 
Director Exempt Organizations 
From:  Daly Richard  
Sent:  Monday, April 02, 2012 7:07  
To:  Lerner Lois  
Subject:  RE: Planning/Research Activities: Review Internal Revenue Services Process for Reviewing Applications for Tax Exemption  
Potential 501(c)(4)-(6) Organizations found the article going Google and searching for 
Patterson Roll Companion Process all
The article popped right up. was unsuccessful trying send you directly. 
Mike 
From: Lerner Lois Sent: Monday, April 02, 2012 6:58 To: Paz Holly Urban Joseph Daly Richard Thomas Cindy Cc: Marx Dawn Megosh Andy Subject: FW: Planning/by 
Research Activities: Review Internal Revenue Services Process for Reviewing Applications for Tax Exemption Potential 501(c)(4)-(6) Organizations 
etting stats from Cindy and can she tell what materials --other than the draft gdeterms. Some this Congresponse. need Anyone know about the Companion Process the Roll Call? Holly --where are
uidance--she has for workingressional have the response the Cong
ressionals near when meet --need book please. think the meetingis Thursday --we won't have everythingready. 
Lois Lerner 
Director Exempt Organizations 
From: Seidell Thomas TIGTA mailto:Thomas.Seidell@tigta.treas.gov Sent: Monday, April 02, 2012 1:25 To: Lerner Lois Paz Holly Cc: Marx Dawn Medina Cheryl TIGTA Subject: RE: Planning/by 
Research Activities: Review Internal Revenue Services Process for Reviewing Applications for Tax Exemption Potential 501(c)(4)-(6) Organizations 
Lois, 
JW1559-003815 
Thanks for getting back me. Wed like schedule conference call with you Holly. Please let know your availability. Were available anytime this week other than tomorrow afternoon. Wed like discuss: 
 The Companion Process referred Dean Patterson March Roll Call article.
  Relationship to/status Exam Self -declarer project.
  Availability guidelines (memos, desk procedures, etc.) for processing Forms 1024 (including specific guidance
 
for (c)(4)(5)(6) orgs).  Availability case information and statistics from TEDS.  Scheduling visit Cincinnati the next couple weeks obtain walk -through Determinations case 
processing. 
Thanks 
Tom 
Thomas Seidell Audit Manager TIGTA -Office Audit 
(781) 835-4286 
From: Lerner Lois [mailto:Lois.G.Lerner@irs.gov] Sent: Monday, April 02, 2012 11:51 To: Seidell Thomas TIGTA Cc: Marx Dawn Medina Cheryl TIGTA Subject: RE: Planning/
Research Activities: Review Internal Revenue Services Process for Reviewing Applications for Tax Exemption Potential 501(c)(4) -(6) Organizations and Holly Paz 
Lois Lerner 
Director Exempt Organizations 
From: Seidell Thomas TIGTA mailto:Thomas.Seidell@tigta.treas.gov Sent: Monday, April 02, 2012 10:01 To: Lerner Lois Cc: Marx Dawn Medina Cheryl TIGTA Subject: FW: Planning/by Potential 
Research Activities: Review Internal Revenue Services Process for Reviewing Applications for Tax Exemption 501(c)(4)-(6) Organizations 
Lois, are beginning plan audit Determs related potential 501(c)(4)(5)and(6) organizations and need point contact within EO. know were going need visit Cincinnati, but wanted make sure touch base see who you wanted talk first. 
Thanks 
Tom 
Thomas Seidell Audit Manager TIGTA -Office Audit 
(781) 835-4286 
From: Paterson Troy TIGTA Sent: Thursday, March 29, 2012 1:55 To: Rutstein Joel Cc: Seidell Thomas TIGTA; Medina Cheryl TIGTA; McGovern Michael TIGTA; Lerne Lois Subject: Planning/
Research Activities: Review Internal Revenue Services Process for Reviewing Applications for Tax Exemption Potential 501(c)(4) -(6) Organizations 
Joel, 
This e-mail inform you audit plan conduct the RSs process for reviewing applications for tax exemption potential section 501(c)(4), 501(c)(5), and 501(c)(6) organizations, which will included our Fiscal Year 2013 Annual Audit Plan. Currently, not have associated audit number. Once receive number, will provide you. develop understanding the controls the area, will conducting limited amount planning develop the appropriate scope for this audit. will follow the established process coordinating interviews and requests through the appropriate points contact within the Tax Exempt and Government Entities Divisions Exempt Organizations function. Once have completed our planning, will prepare and issue engagement letter. you have any questions comments, please feel free contact the research team mentioned below. 
Troy Paterson  
Audit Director  
Phone:  404-338-7476  
e-mail:  troy.paterson@tigta.treas.gov  

Tom Seidell 
Audit Manager 
Phone: 781-835-4286 
e-mail: thomas.seidell@tigta.treas.gov 
Cheryl Medina Lead Auditor Phone: 781-835-4278 e-mail: cheryl.medina@tigta.treas.gov 
Mike McGovern 
Auditor 
Phone: 781-835-4274 
e-mail: mike.mcgovern@tigta.treas.gov 
From: Lerner Lois Sent: Tuesday, April 03, 2012 9:26 To: Burke Anthony Cc:
ldridge Michelle Patterson Dean Subject: Planning/Research Activities: Review Internal Revenue Services Process for Reviewing Applications for Tax
xemption Potential 501(c)(4)-(6) Organizations 
Thanks--sorry, but really have clue what means companion process that "administers the same provisions the tax law the context new applications for tax -exempt status. The legal issues and the information that will inform our discussions will similar both contexts. will need talk TIGTA about this Thursdayou can give better sense what perhaps yreferring to? could guess, but don't want guessing this context. 
Lois Lerner 
Director Exempt Organizations 
From:  Burke Anthony  
Sent:  Tuesday, April 03, 2012 8:59  
To:  Lerner Lois  
Cc:  Eldridge Michelle Patterson Dean  
Subject:  RE: Planning/Research Activities: Review Internal Revenue Services Process for Reviewing Applications for Tax Exemption  
Potential 501(c)(4)-(6) Organizations  

Lois, per your request, here the Roll Call article. put Dean's about graphs into the story: quote bold; it'

Roll Call 
March 2012 
IRS Oversight Reignites Tea PartyIre Agencys AlreadyControversial Role Dispute After Questionnaires Sent Conservative Groups 
 Janie Lorber 
Tea party outrage over spate IRS letters conservative groups has revived long -standing dispute over the agencys controversial role policing politically active nonprofits. January,the IRS began sending extensive questionnaires organizat ions applying for nonprofit status part broader project understand whether social welfare organizations  which are not required disclose their donors  are actually acting political committees. 
Campaign finance reform groups and lawmakers both parties have repeatedly demanded that the IRS examine the activities tax -exempt advocacy groups,which proliferated during the 2010 cycle and are pace play even larger role 2012. 
Democrats,whose affiliated outside groups have lost the fundraising race Republican organizations this year, have been particularly vocal,sending repeated letters the agency requesting investigation. Wednesday, Rep. Peter Welch (D-Vt.) asked his colleagues ongress sign yet another. 1995,the IRS ruled that 501(c)(4) organizations are allowed make political expenditures long electioneering not their primary activity. But the agency has never said how primary activity should measured,opening the door for explicitly political groups such Crossroads GPS and Priorities USA spend millions dollars undisclosed contributions federal elections. 
But the IRS appears quietly making moves. the past two months,dozens tea arty groups that have applied for nonprofit status the past year say they have received lengthy and intrusive questionnaires,some which request the names donors and volunteers. 
Lawyers who work with nonprofits seeking exempt status said the quest ions are unprecedented but agreed that they are within legal bounds. 
I think its overreach, said Marcus Owens,a lawyer Caplin Drysdale,who ran the IRS exempt organizations division for decade. There are some contexts where thats relevant.  
These types data collection efforts often precede audits. For example,an IRS investigation compensation colleges and universities began October 2008 when the service sent long questionnaires 400 institutions. result that survey,3 institutions were audited May 2010,about months later. 
I would expect see audit project next fiscal year,why did take the 
 Owens said. The real question is,
IRS long? Its clearly been issue.
 With unprecedented amount mone flowing into politics through social welfare groups  which are set under IRS tax code 501(c)(4)  the dust-up underscores the agencys awkward position. aggressive,it accused pursuing partisan agenda; passive,watchdog grou label toothless.
 
The IRS historically has shied away from politically charged issues surrounding campaign contributions.
 
This summer,the organization suspended examination untaxed gifts 501(c)(4)s after Republican
 Senators,convinced that was attempt scare off their donors,demanded that halt the investigation.
 I see the IRS saying,We dont want this battlefield. You guys solve this,

 Trevor Potter said Brookings Institution forum campaign finance earlier thi month. Potter the head the political activities practice Caplin Drysdale and the founding president and general counsel the Campaign Legal Center, which has sent three letters the IRS demanding investigation. 
Charles Watkins,an attor ney Webster,Chamberlain Bean who advises groups during the application process,said the IRS set Cincinnati -based task force specifically focused nonprofit applications. 
This whole other level investigation,Typically [501(c)(4) application] went 
 Watkins told Roll Call. through with nothing. 
The IRS announced that this year would begin sending comprehensive questionnaires groups that have already filed tax returns to ensure that they have classified themselves correctly and that they are complying with applicable rules. 
Dean Patterson, spokesman for the IRS, denied the existence special committee but said the IRS has companion process that administers the same provisions the tax law the context new applications for tax-exempt status. The legal issues and the information that will inform our discussions will similar both contexts. 
Conservative organizations have been most willing public with these letters,so unclear how many left-leaning organizations might have received similar communications. But several liberal groups contacted Roll Call did not report similar experiences. 
For example,a spokesman for Protect YourCare,a 501(c)(4) set defend the new health care law,said group has not received any kind 
questionnaire from the IRS. Another liberal 501(c)(4) granted tax exempt status May received only modest six-part questionnaire. 
The conservative groups that have received the letters all appear small local organizations,such the Kentucky 9/12 Project and the Richmond Tea Party. 
When youre small organization,what you have lose? Nothing. They have respond rder protect their own First Amendment interests,a conservative lawyer the American Center 
 said Jay Sekulow,for Law and Justice,representing almost tea party groups harassment claim against the IRS. In some cases,these applications have been sitting for two years. Why now the middle election year? 
Welch said that most concerned that taxpayers are subsidizing political activity through tax deduction intended for charities. 
Its different than individual getting tification from the IRS that they are doing audit,
 told Roll Call. If youve paid your taxes,you have nothing worried about. 
The groups that have been asked turn over donor lists are particularly alarmed because the names would become public once their status approved. 
There difference between transparency your organization and privacy your donors,
 said Toby Marie Walker,of the Waco Tea Party Texas,which has received one these letters. 
She said she has collected letters almost tea party organizations that say they have received similar communications. 
From:  Eldridge Michelle  
Sent:  Tuesday, April 03, 2012 8:33  
To:  Burke Anthony; Patterson Dean  
Cc:  Lerner Lois  
Subject:  FW: Planning/Research Activities: Review Internal Revenue Services Process for Reviewing Applications for Tax Exemption  
Potential 501(c)(4)-(6) Organizations  
Importance:  High  

Can you see you can find this story for Lois pleaseMarch Roll Call story attributing something Deanthanks. 
From: Lois 
erner LSent: Monday, April 02, 2012 7:00 To: Patterson Dean Cc: Eldridge Michelle Marx Dawn Subject: FW: Planning/Research Activities: Review Internal Revenue Services Process for Reviewing Applications for Tax Exemption Potential 501(c)(4)-(6) Organizations Importance: High you can see below, are meetingwith TIGTA later this week. They have
iven list topics they want discuss. not familiar with the Roll Call article sites --can you shoot copy please? Thanks 
Lois Lerner 
Director Exempt Organizations 
From: Seidell Thomas TIGTA mailto:Thomas.Seidell@tigta.treas.gov Sent: Monday, April 02, 2012 1:25 To: Lois Paz Holly 
erner LCc: Marx Dawn Medina Cheryl TIGTA Subject: RE: Planning/Research Activities: Review Internal Revenue Services Process for Reviewing Applications for Tax Exemption 
Potential 501(c)(4)-(6) Organizations 
Lois, 
Thanks for getting back me. Wed like schedule conference call with you and Holly. Please let know your availability. Were available anytime this week other than tomorrow afternoon. Wed like discuss: 
 The Companion Process referred Dean Patterson March Roll Call article.
  Relationship to/status Exam Self -declarer project.
  Availability guidelines (memos, desk procedures, etc.) for processing Forms 1024 (including specific guidance
 
for (c)(4)(5)(6) orgs).  Availability case information and statistics from TEDS.  Scheduling visit Cincinnati the next couple eeks obtain walk -through Determinations case 
processing. 
Thanks 
Tom 
Thomas Seidell Audit Manager TIGTA -Office Audit 
(781) 835-4286 
From: Lois [mailto:Lerner@irs.gov]
erner Lois.G.LSent: Monday, April 02, 2012 11:51 To: Seidell Thomas TIGTA Cc: Marx Dawn Medina Cheryl TIGTA Subject: RE: Planning/Research Activities: Review Internal Revenue Services Process for Reviewing Applications for Tax Exemption Potential 501(c)(4) -(6) Organizations and Holly Paz 
Lois Lerner 
Director Exempt Organizations 
From: Seidell Thomas TIGTA mailto:Thomas.Seidell@tigta.treas.gov Sent: Monday, April 02, 2012 10:01 To: Lois 
erner LCc: Marx Dawn Medina Cheryl TIGTA Subject: FW: Planning/Research Activities: Review Internal Revenue Services Process for Reviewing Applications Tax Exemption Potential 501(c)(4)-(6) Organizations 
Lois, are beginning plan audit Determs related potential 501(c)(4)(5)and(6) organizations and need point contact within EO. know were going need visit Cincinnati, but wanted make sure touch base see who you wanted talk first. 
Thanks 
Tom 
Thomas Seidell Audit Manager 
TIGTA -Office Audit 
(781) 835-4286 
From: Paterson Troy TIGTA Sent: Thursday, March 29, 2012 1:55 To: Rutstein Joel Cc: Seidell Thomas TIGTA; Medina Cheryl TIGTA; McGovern Michael TIGTA; Lois 
erner LSubject: Planning/Research Activities: Review Internal Revenue Services Process for Reviewing Applications for Tax Exemption Potential 501(c)(4) -(6) Organizations 
Joel, 
This e-mail inform you audit plan conduct the IRSs process for reviewing applications for tax exemption potential section 501(c)(4), 501(c)(5), and 501(c)(6) organ izations, which will included our Fiscal Year 2013 Annual Audit Plan. Currently, not have associated audit number. Once receive number, will provide you. develop understanding the controls the area, will conducting limited amount planning develop the appropriate scope for this audit. will follow the established process coordinating interviews and requests through the appropriate points contact within the Tax Exempt and Government Entities Divisions Exempt Organizations function. Once have completed our planning, will prepare and issue engagement letter. you have any questions comments, please feel free contact the research team mentioned below. 
Troy Paterson  
Audit Director  
Phone:  404-338-7476  
e-mail:  troy.paterson@tigta.treas.gov  

Tom Seidell 
Audit Manager 
Phone: 781-835-4286 
e-mail: thomas.seidell@tigta.treas.gov 
Cheryl Medina Lead Auditor Phone: 781-835-4278 e-mail: cheryl.medina@tigta.treas.gov 
Mike McGovern 
Auditor 
Phone: 781-835-4274 
e-mail: mike.mcgovern@tigta.treas.gov 
From: Lerner Lois Sent: Tuesday, April 03, 2012 9:30 To: Paz Holly
rban Joseph Daly Richard Thomas Cindy Cc: Marx Dawn Megosh Andy Subject: RE: Planning/Research Activities: Review Internal Revenue Services Process for 
Reviewing Applications for Tax Exemption Potential 501(c)(4)-(6) Organizations 
Internally that may not work with TIGTA --we need know 
Lois Lerner 
Director Exempt Organizations 
From: Paz Holly Sent: Tuesday, April 03, 2012 10:25 To: Lerner Lois G;Urban Joseph J;Daly Richard M;Thomas Cindy Cc: Marx Dawn R;Megosh Andy Subject: RE: Planning/Research Activities: Review Internal Revenue Services Process for Reviewing Applications for Tax Exemption 
Potential 501(c)(4)-(6) Organizations have the SOI data 4,5,6s. agreed use that rather than our internal numbers. working get 527 numbers. not clear whether SOI has those. not, will see Marc Morgan can get numbers. 
From: Lerner Lois Sent: Monday, April 02, 2012 6:58 To: Paz Holly O;Urban Joseph J;Daly Richard M;Thomas Cindy Cc: Marx Dawn R;Megosh Andy Subject: FW: Planning/Research Activities: Review Internal Revenue Services Process for Reviewing Applications for Tax Exemption 
Potential 501(c)(4)-(6) Organizations 
Anyone know about the Companion Process the Roll Call? Holly --where are
etting stats from Cindy and can she tell what materials --other than the draft guidance--she has for workingdeterms. Some this Cong
ressional response. need have the response the Cong
ressionals near when meet --need book please. think the meetingis Thursday --we won't have everythingready. 
Lois Lerner 
Director Exempt Organizations 
From: Seidell Thomas TIGTA mailto:Thomas.Seidell@tigta.treas.gov Sent: Monday, April 02, 2012 1:25 To: Lerner Lois G;Paz Holly Cc: Marx Dawn R;Medina Cheryl TIGTA Subject: RE: Planning/Research Activities: Review Internal Revenue Services Process for Reviewing Applications for Tax Exemption 
Potential 501(c)(4)-(6) Organizations 
Lois, 
Thanks for getting back me. Wed like schedule conference call with you and Holly. Please let know your availability. Were available anytime this week other than tomorrow afternoon. Wed like discuss: 
JW1559-003823 
 The Companion Process referred Dean Patterson March Roll Call article.
  Relationship to/status Exam Self -declarer project.
  Availability guidelines (memos, desk procedures, etc.) for processing Forms 1024 (including specific guidance
 
for (c)(4)(5)(6) orgs).  Availability case information and statistics from TEDS.  Scheduling visit Cincinnati the next couple weeks obtain walk -through Determinations case 
processing. 
Thanks 
Tom 
Thomas Seidell Audit Manager TIGTA -Office Audit 
(781) 835-4286 
From: Lerner Lois [mailto:Lois.G.Lerner@irs.gov] Sent: Monday, April 02, 2012 11:51 To: Seidell Thomas TIGTA Cc: Marx Dawn R;Medina Cheryl TIGTA Subject: RE: Planning/Research Activities: Review Internal Revenue Services Process for Reviewing Applications for Tax Exemption Potential 501(c)(4) -(6) Organizations and Holly Paz 
Lois Lerner 
Director Exempt Organizations 
From: Seidell Thomas TIGTA mailto:Thomas.Seidell@tigta.treas.gov Sent: Monday, April 02, 2012 10:01 To: Lerner Lois Cc: Marx Dawn R;Medina Cheryl TIGTA Subject: FW: Planning/Research Activities: Review Internal Revenue Services Process for Reviewing Applications for Tax Exemption Potential 501(c)(4)-(6) Organizations 
Lois, are beginning plan audit eterms related potential 501(c)(4)(5)and(6) organizations and need point contact within EO. know were going need visit Cincinnati, but wanted make sure touch base see who you wanted talk first. 
Thanks 
Tom 
Thomas Seidell Audit Manager TIGTA -Office Audit 
(781) 835-4286 
From: Paterson Troy TIGTA Sent: Thursday, March 29, 2012 1:55 To: Rutstein Joel Cc: Seidell Thomas TIGTA;Medina Cheryl TIGTA;McGovern Michael TIGTA;Lerner Lois Subject: Planning/Research Activities: Review Internal Revenue Services Process for Reviewing Applications for Tax Exemption Potential 501(c)(4) -(6) Organizations 
Joel, 
This e-mail inform you audit plan onduct the IRSs process for reviewing applications for tax exemption potential section 501(c)(4), 501(c)(5), and 501(c)(6) organizations, which will included our Fiscal Year 2013 Annual Audit Plan. Currently, not have associated audi number. Once receive number, will provide you. develop understanding the controls the area, will conducting limited amount planning develop the appropriate scope for this audit. will follow the established pro cess coordinating interviews and requests through the appropriate points contact within the Tax Exempt and Government Entities Divisions Exempt Organizations function. Once have completed our planning, will prepare and issue engagement let ter. you have any questions comments, please feel free contact the research team mentioned below. 
Troy Paterson  
Audit Director  
Phone:  404-338-7476  
e-mail:  troy.paterson@tigta.treas.gov  

Tom Seidell 
Audit Manager 
Phone: 781-835-4286 
e-mail: thomas.seidell@tigta.treas.gov 
Cheryl Medina Lead Auditor Phone: 781-835-4278 e-mail: cheryl.medina@tigta.treas.gov 
Mike McGovern 
Auditor 
Phone: 781-835-4274 
e-mail: mike.mcgovern@tigta.treas.gov 
From:  Lerner Lois  
Sent:  Monday, May 21, 2012 9:55  
To:  Stevens Margo  
Cc:  Witter Kirsten  
Subject:  RE:  
 Donor Information  

Thanks guys--I appreciate this. 
Lois Lerner 
Director Exempt Organizations 
From:  Stevens Margo [mailto:Margo.L.Stevens@IRSCOUNSEL.TREAS.GOV  
Sent:  Monday, May 21, 2012 10:50  
To:  Lerner Lois  
Cc:  Witter Kirsten  
Subject:  (b)(5) ...  Donor Information  

Lois, wanted get back with you with respect your question whether
EGE could return those organizations from whom donor names were solicited questionnaires following their submission applications for recognition their tax exempt status (under 501(c)(4)), now that
EGE has reviewed those files and determined that such information was not
hus, wanted touch base with Kirsten Witter, GLS, with respect any Federal Records Act ("FRA") implications 

Accordingly, would seem follow tha
hanks Kirsten and Beth for their quick analysis and respons back, that could provide you what think good news. 
Margo Stevens Deputy Associate Chief Counsel for Legislation Privacy Procedure Administration Telephone: (202) 622-3400 Fax: (202) 622-6292 
From:  Lerner Lois  
Sent:  Monday, May 21, 2012 9:57  
To:  Paz Holly  
Cc:  Flax Nikole Marks Nancy Grant Joseph  

Subject: FW: 

Donor Information 

drafted letter describe what are doing. Perhaps best send past Disclosure. 
Lois Lerner 
Director Exempt Organizations 
From:  Stevens Margo [mailto:Margo.L.Stevens@IRSCOUNSEL.TREAS.GOV  
Sent:  Monday, May 21, 2012 10:50  
To:  Lerner Lois  
Cc:  Witter Kirsten  
Subject:  (b)(5)  Donor Information  

Lois, wanted get back with you with respect your question whether
EGE could return those organizations from whom donor names were solicited questionnaires following their submission applications for recogniti their tax exempt status (under 501(c)(4)), now that
EGE has reviewed those files and determined that such information was not
hus, wanted touch base with Kirsten Wit ter, GLS, with respect any Federal Records Act ("FRA") implications 

Accordingly, would seem follow that,
hanks Kirsten and Beth for their quick analysis and response back, that could provide you what think good news. 
Margo Stevens Deputy Associate Chief Counsel for Legislation Privacy Procedure Administration Telephone: (202) 622-3400 Fax: (202) 622-6292 
From:  Lerner Lois  
Sent:  Tuesday, May 22, 2012 2:14  
To:  Flax Nikole  
Subject:  FW: Levin  
Attachments:  Levin 05-21-2012 nlp.doc  

Importance: High 
Some your concerns dealt with 
Lois Lerner 
Director Exempt Organizations 
From: Park Nalee Sent: Tuesday, May 22, 2012 12:40 To: Lerner Lois Cc: Williams Melinda Megosh
ndy Subject: FW: Levin 
Added the relevant cites. Last one (marked footnote for now) was the most difficult one -inserted from Issa Q7. think Melinda also found tax court case that may useful, which she can explain when you all meet, but otherwise, there isn't much else point. will unavailable/away from computer from about 1-2:30pm...but believe Melinda's got everything else. 
NaLee 202.283.9453 
From: Williams Melinda Sent: Tuesday, May 22, 2012 10:09 To: Park Nalee Subject: RE: Levin 
Andy desk now you want call. 
From: Park Nalee Sent: Tuesday, May 22, 2012 8:08 To: Lerner Lois Cc: Williams Melinda Megosh
ndy Subject: RE: Levin couple quick comments Nikole's changes: (and Q7) -Nikole may already aware, but just reminder that these responses are from Counsel. But we'll look for the cites she's requesting. -Understand Nikole abbreviating the response, but maybe some Judy's original language re: 

Copying Melinda and Andy here case Levin goes beyond today. I'll also forward Nikole's latest draft them too can get started the cites and compiling all the accompanying enclosures. 
NaLee 202.283.9453 
From: Flax Nikole Sent: Monday, May 21, 2012 10:39 To: Lerner Lois Park Nalee Subject: Levin 
See comments the doc. Basically need beef some the legal points and need make sure are all same page 12. Maybe should just talk tomorrow. Thanks 
(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:  Wednesday, May 23, 2012 9:01  
To:  Park Nalee; Williams Melinda Megosh Andy  
Cc:  MarxDawn  
Subject:  Re: Levin  

Thanks Lois Lerner--------------------------Sent from BlackBerry Wireless Handheld 
------Original Message-----From:Nalee Park To:Lois Call Number To:Melinda Williams To:Megosh Andy Cc:Dawn Marx Subject:RE:Levin Sent:May 22, 2012 10: 
Actually, reference  (b)(5) )(5)/DP  sentence below.  

might work, not sure you'll want use... 
NaLee 202.283.9453 
From:Lerner Lois Sent:Tuesday, May 22, 2012 To:Park Nalee; Williams Melinda Megosh Andy Cc:Marx Dawn Subject:RE:Levin Importance: High 

you search the reg, you can find relate case--can you please check? Nalee 

Andy--do have the 527 language yet? 
Lois Lerner Director Exempt Organizations 
From:Flax Nikole Sent:Tuesday, May 22, 2012 To:Lerner Lois Park Nalee; Williams Melinda Megosh Andy Subject:FW:Levin Importance:High 
Lois think you are sending new draft will hold off until get that, but see you think this works for the 2nd para 12. 

From:Lerner Lois Sent:Tuesday, May 22, 2012 To:Flax Nikole Subject:FW:Levin Importance:High 
Some your concerns dealt with 
Lois Lerner Director Exempt Organizations 
From:Park Nalee
 Sent:Tuesday, May 22, 2012 12: To:Lerner Lois Cc:Williams Melinda Megosh Andy Subject:FW:Levin 
Added the relevant cites. Last one (marked footnote for now) was the most difficult one -inserted from Issa Q7. think Melin also found tax court case that may useful, which she can explain when you all meet, but otherwise, there isn't much else point. will unavailable/away from computer from about -2:
30pm...but believe Melinda's got everything else. 
NaLee 202.283.9453 
From:Williams Melinda Sent:Tuesday, May 22, 2012 10: To:Park Nalee Subject:RE:Levin 
Andy desk now you want call. 
From:Park Nalee
 Sent:Tuesday, May 22, 2012 To:Lerner Lois Cc:Williams Melinda Megosh Andy Subject:RE:Levin couple quick comments Nikole's changes: (and Q7) -Nikole may already aware, but just reminder that these responses are from Counsel. But we'll look for the cites e's requesting. -Understand Nikole abbreviating the response, but maybe some Judy's 
Copying Melinda and Andy here case Levin goes beyond today. I'll also forward Nikole's latest draft them too can get started the cites and compiling all the accompanying enclosures. 
NaLee 202.283.9453 
From:Flax Nikole
 Sent:Monday, May 21, 2012 10: To:Lerner Lois Park Nalee Subject:Levin 
See comments the doc. Basically need beef some the legal points and need make sure are all the same page 12. Maybe should just talk tomorrow. Thanks 
From:  Lerner Lois  
Sent:  Wednesday, May 23, 2012 9:20  
To:  Flax Nikole  
Subject:  RE: Levin just. working now. got 
Lois Lerner Director Exempt Organizations 
-----Original M----
essageFrom: Flax Nikole Sent: Wednesday, 23, 2012 9:49 To: Lerner Lois Subject: RE: Levin 
Sorry pain, but you know timing? The staff expecting something today (and suspect won't able get everyone board that timeframe). 
-----Original M----
essageFrom: Lerner Lois Sent: Wednesday, 23, 2012 9:37 To: Flax Nikole Subject: Re: Levin 
Yes Lois Lerner--------------------------Sent from BlackBerry Wireless Handheld 
------Original M-----
essageFrom: Nikole Flax To: Lois Call Number Cc: Holly Paz Cc: Nalee Park Cc:
elinda Williams Cc:
egosh Andy Subject: RE: Levin Sent: 23, 2012 9:05 
are you working new writeup for Q5? holding until you send new draft. 
From: Lerner Lois Sent: Tuesday, 22, 2012 5:56 To: Flax Nikole Cc: Paz Holly Park Nalee; Wil liams Megosh Andy 
elinda MSubject: FW: Levin 
Importance: High 
Holly makes the point that only cases, added that. awaiting the write the 527 rules and then will send the new draft. 
Lois Lerner Director Exempt Organizati ons 
From: Flax Nikole Sent: Tuesday, 22, 2012 5:24 To: Lerner Lois Park Nalee; Williams Megosh Andy 
elinda MSubject: FW: Levin Importance: High 
Lois think you are sending new draft will hold off until get that, but see you think this works for the 2nd para 12. 

From: Lerner Lois Sent: Tuesday, 22, 2012 3:14 To: Flax Nikole Subject: FW: Levin Importance: High 
Some your concerns dealt with 
Lois Lerner Director Exempt Organizations 
From: Park Nalee Sent: Tuesday, 22, 2012 12:40 To: Lerner Lois Cc: Williams Megosh Andy 
elinda 
Subject: FW: Levin 
Added the relevant cites. Last one (marked footnote for now) was the most difficult one -inserted from Issa Q7. think
elinda also found tax court case that may useful, which she can explain when you all meet, but otherwise, there isn't much else point. will unavailable/away from computer from about 1-2:30pm...but believe
elinda's got everything else. 
NaLee 202.283.9453 
From: Williams
elinda Sent: Tuesday, 22, 2012 10:09 To: Park Nalee Subject: RE: Levin 
Andy desk now you want call. 
From: Park Nalee Sent: Tuesday, 22, 2012 8:08 To: Lerner Lois Cc: Williams Megosh Andy 
elinda MSubject: RE: Levin couple quick comments Nikole's changes: (and Q7) -Nikole may already aware, but just reminder that these responses are from Counsel. But we'll look for the cites she's requesting. -Understand Nikole abbreviating the response, but maybe some Judy's 

Copying
elinda and Andy here case Levin goes beyond today. I'll also forward Nikole's latest draft them too can get started the cites and compiling all the accompanying enclosures. 
NaLee 202.283.9453 
From: Flax Nikole Sent: May 21, 2012 10:39 
onday, MTo: Lerner Lois Park Nalee Subject: Levin 
See comments the doc. Basically need beef some the legal points and need make sure are all the same page 12.
aybe should just talk tomorrow. Thanks 
From:  Megosh Andy  
Sent:  Wednesday, May 23, 2012 9:24  
To:  Lerner Lois  
Subject:  FW: Levin question changes  
Attachments:  Levin 05-22-2012 afm.doc  

From: Megosh Andy Sent: Tuesday, May 
22, 2012 5:07 To: Lerner Lois Williams Melinda Subject: Lev question changes 
Lois, 
Here Levin with additional language response question top page twelve (w/footnote 16) address our 

Andy 

From:  Lerner Lois  
Sent:  Wednesday, May 23, 2012 9:25  
To:  Megosh Andy  
Subject:  RE: Levin question changes  

got it! 
Lois Lerner 
Director Exempt Organizations 
From: Megosh Andy Sent: Wednesday, May 23, 2012 10:24 To: Lerner Lois Subject: FW: Levin question
hanges 
From: Megosh Andy Sent: Tuesday, May 22, 2012 5:07 To: Lerner Lois Williams Melinda Subject: Levin question
hanges 
Lois, 

Andy 
From:  Lerner Lois  
Sent:  Wednesday, May 23, 2012 10:16  
To:  Flax Nikole  
Subject:  RE: Levin  

Importance: High 
OK--we are done, but was complicated have asked someone else read the whole doc over sure we've hit everything. soon they are done, will
orward 
Lois Lerner Director ofExempt Organizations 
-----Original Message----From: Flax Nikole Sent: Wednesday, May 23, 2012 9:49 To: Lerner Lois Subject: RE: Levin 
Sorry pain, but you know timing? The staf expecting something today (and suspect won't able get everyone board that timef
rame). 
-----Original Message----From: Lerner Lois Sent: Wednesday, May 23, 2012 9:37 To: Flax Nikole Subject: Re: Levin 
Yes Lois Lerner--------------------------Sent from BlackBerry Wireless Handheld 
------Original Message-----From: Nikole Flax To: Lois Call Number Cc: Holly Paz Cc: Nalee Park Cc: Melinda Williams Cc: Megosh Andy Subject: RE: Levin Sent: May 23, 2012 9:05 
are you working new writeup ft. Q5? holding until you send new draf
From: Lerner Lois Sent: Tuesday, May 22, 2012 5:56 
To: Flax Nikole Cc: Paz Holly Park Nalee; Williams Melinda Megosh Andy Subject: FW: Levin Importance: High 
Holly makes the point that only cases, added that. awaiting the write the 527 rules and then will send the new draf 
Lois Lerner Director ofExempt Organizations 
From: Flax Nikole Sent: Tuesday, May 22, 2012 5:24 To: Lerner Lois Park Nalee; Williams Melinda Megosh Andy Subject: FW: Levin Importance: High 
Lois think you are sending new drafuntil get that, but see ifor the 2nd para will hold
you think this works fof12. 

From: Lerner Lois Sent: Tuesday, May 22, 2012 3:14 To: Flax Nikole Subject: FW: Levin Importance: High 
Some ofyour concerns dealt with 
Lois Lerner Director ofExempt Organizations 
From: Park Nalee 
Sent: Tuesday, May 22, 2012 12:40 To: Lerner Lois Cc: Williams Melinda Megosh Andy Subject: FW: Levin 
Added the relevant cites. Last one (marked for now) was
ootnote fthe most dif
icult one -inserted
rom Issa Q7. think Melinda also ful, which she can explain when you
ound tax court case that may usefall meet, but otherwise, there isn't much else point. will unavailable/away from about -2:30pm...but
rom computer fbelieve Melinda's got everything else. 
NaLee 202.283.9453 
From: Williams Melinda Sent: Tuesday, May 22, 2012 10:09 To: Park Nalee Subject: RE: Levin 
Andy desk now ifyou want call. 
From: Park Nalee Sent: Tuesday, May 22, 2012 8:08 To: Lerner Lois Cc: Williams Melinda Megosh Andy Subject: RE: Levin couple quick comments Nikole's changes: (and Q7) -Nikole may already aware, but just reminder that these responses are for the cites she's requesting.
rom Counsel. But we'll look -Understand Nikole abbreviating the response, but maybe some ofJudy's 

Copying Melinda and Andy here case Levin goes beyond today. I'll also them too can get started the cites
orward Nikole's latest drafand compiling all the accompanying enclosures. 
NaLee 202.283.9453 
From: Flax Nikole Sent: Monday, May 21, 2012 10:39 To: Lerner Lois Park Nalee Subject: Levin 
See comments the doc. Basically need beefup some ofthe legal points and need make sure are all the same page 12. Maybe should just talk tomorrow. Thanks 
From:  Lerner Lois  
Sent:  Wednesday, May 23, 2012 11:45  
To:  Flax Nikole  
Subject:  RE: Levin mean 9--whether can unilaterally call something tax -exempt 527. 
Lois Lerner Director Exempt Organizations 
-----Original Message----From: Flax Nikole Sent: Wednesday, May 23, 2012 12:30 To: Lerner Lois Subject: Levin 
Are you sure? the question about the need for regs. 
-----Original Message----From: Lerner Lois Sent: Wednesday, May 23, 2012 10:44 To: Flax Nikole Subject: Levin the way--I working question not and looking for court cite along with the reg that says facts and circumstances--what were you looking for 
Lois Lerner Director Exempt Organizations 
-----Original Message----From: Flax Nikole Sent: Wednesday, May 23, 2012 9:49 To: Lerner Lois Subject: Levin 
Sorry pain, but you know timing? The staff expecting something today (and suspect won't able get everyone board that timeframe). 
-----Original Message----From: Lerner Lois Sent: Wednesday, May 23, 9:37 To: Flax Nikole Subject: Re: Levin 
Yes 
Lois Lerner--------------------------Sent from BlackBerry Wireless Handheld 
------Original Message-----From: Nikole Flax To: Lois Call Number Cc: Holly Paz Cc: Nalee Park Cc: Melinda Williams Cc: Megosh Andy Subject: Levin Sent: May 23, 2012 9:05 
are you working new writeup for Q5? holding until you send new draft. 
From: Lerner Lois Sent: Tuesday, May 22, 2012 5:56 To: Flax Nikole Cc: Paz Holly Park Nalee; Williams Melinda Megosh Andy Subject: FW: Levin Importance: High 
Holly makes the point that only cases, added that. awaiting the write the 527 rules and then will send the new draft. 
Lois Lerner Director Exempt Organizations 
From: Flax Nikole Sent: Tuesday, May 22, 2012 5:24 To: Lerner Lois Park Nalee; Williams Melinda Megosh Andy Subject: FW: Levin Importance: High 
Lois think you are sending new draft ill hold off until get that, but see you think this works for the 2nd para 12. 
From: Lerner Lois Sent: Tuesday, May 22, 2012 3:14 To: Flax Nikole Subject: FW: Levin Importance: High 
Some your concerns dealt with 
Lois Lerner Director Exempt Organizations 
From: Park Nalee Sent: Tuesday, May 22, 2012 12:40 To: Lerner Lois Cc: Williams Melinda Megosh Andy Subject: FW: Levin 
Added the relevant cites. Last one (marked footnote for now) was the most difficult one -inserted from Issa Q7. think Melinda also found tax court case that may useful, which she can explain when you all meet, but otherwise, there isn't much else point. will unavailable/away from computer from about -2:30pm...but believe Melinda's got erything else. 
NaLee 202.283.9453 
From: Williams Melinda Sent: Tuesday, May 22, 2012 10:09 To: Park Nalee Subject: Levin 
Andy desk now you want call. 
From: Park Nalee Sent: Tuesday, May 22, 2012 8:08 To: Lerner Lois Cc: Williams Melinda Megosh Andy Subject: Levin couple quick comments Nikole's changes: (and Q7) -Nikole may already aware, but just reminder that these responses are from Couns el. But we'll look for the cites she's requesting. 

Copying Melinda and Andy here case Levin goes beyond today. I'll also forward Nikole's latest draft them too can get started the cites and compiling all the accompanying enclosures. 
NaLee 202.283.9453 
From: Flax Nikole Sent: Monday, May 21, 2012 10:39 To: Lerner Lois Park Nalee Subject: Levin 
See comments the doc. Basically need beef some the legal points and need make sure are all the same page 12. Maybe should just talk tomorrow. Thanks 
From:  Megosh Andy  
Sent:  Wednesday, May 23, 2012 12:20  
To:  Lerner Lois  
Subject:  RE: Levin question 9changes think this sounds good. 
From: Lerner Lois Sent: Wednesday, 
May 23, 2012 11:21 To: Megosh Andy Subject: RE: Levin 
question changes 
Judy and adjusted the paragraph include the 527 rule 
text and avoid fn--see what you think: 
(b)(5)DP 

 
(b)(5)/DP 

 
LoisG.
 Lerner
 
DirectorofExemptOrganizations
 
From: MegoshAndy
 Sent: Wednesday,
 
May23,201210:24AM
 To: LernerLoisG
 Subject: FW:Levin
 
question
hanges 
From: Megosh Andy Sent: Tuesday, May 
22, 2012 5:07 To: Lerner Lois Williams Melinda Subject: Levin question
hanges 
Lois, 
Here Levin with additional

anguage response question top age twel (w/footnote 16) address our 

Andy 
From:  Lerner Lois  
Sent:  Wednesday, May 23, 2012 12:39  
To:  Light Sharon  
Subject:  RE: Documents for review  

That would strategic! 
Lois Lerner Director Exempt Organizations
Original Message-
From: Light Sharon Sent: Wednesday, May 23, 2012 1:38 To: Lerner Lois Subject: Re: Documents for review were strategic, would just say agree with you everything.
Sent using BlackBerry
Original Message
From: Lerner Lois Sent: Wednesday, May 23, 2012 01:35 To: Light Sharon Subject: RE: Documents for review 
Chicken! 
Lois Lerner Director Exempt Organizations
Original Message-
From: Light Sharon Sent: Wednesday, May 23, 2012 1:31 To: Lerner Lois Kindell Judith Marks Nancy Paz Holly Subject: RE: Documents for review 
Hi, all reading these but deferring your expertise the resolution.
Original Message-
From: Lerner Lois Sent: Wednesday, May 23, 2012 1:11 To: Kindell Judith Marks Nancy Paz Holly Light Sharon Subject: RE: Documents for review 

is. the determ ltr, only change very last paragraph last page under heading ddendum. The optional pattern 
paragraphs are for all determs Some are (vol fire dept can get deductible contrib even c4). Sent from BlackBerry Wireless Device
Original Message
From: Lerner Lois Sent: Tuesday, May 22, 2012 07:29 To: Paz Holly Marks Nancy Light Sharon Kindell Judith Subject: FW: Documents for review 
Sorry guys-
don't think we're quite there yet. have comments the script that I've added the doc.
really need make plain language enough that the agents don't feel stilted following the script. the determ letter, can't really tell how, all different than the one usually use- noted, think 
should  (b)(5)/DP  

Push back you think I'm off base 
Lois Lerner Director Exempt Organizations
Original Message-
From: Paz Holly Sent: Tuesday, May 22, 2012 3:34 To: Lerner Lois Subject: Documents for review 
Attached are revised versions the phone script, letter confirming phone call and favorable letter with reference section pub re: political activity (see very last page letter) used the favorable advocacy cases. These versions incorporate Nan's and Judy's comments. 
From: Daly Richard Sent: Wednesday, May 23, 2012 12:56 To: Lerner Lois Marx Dawning Nanette Paz Holly Thomas Cindy DowSubject: Audit number for TIGTA reviewing Applications for Tax Process for ReviewExemption Potential 501(c)(4)-(6) Organizations 
FYI 
From: Sent: To: Cc: Subject:  Paterson Troy TIGTA [mailto:Troy.Paterson@tigta.treas.gov Wednesday, May 23, 20121:41 Rutstein Joel Seidell Thomas TIGTA; Medina Cheryl TIGTA RE: Planning/Research Activities: Review Internal Revenue Services Process for Reviewing Applications for Tax Exemption Potential 501(c)(4)-(6) Organizations  
Joel, promised, now have audit number for our research into the IRSs process for reviewing application for tax exemption potential 5-(6) organizations. The audit number 201210022. you have any questions, please 
01(c)(4) let know. 
Troy Paterson Audit Director Phone: 404-338-7476 e-mail: troy.paterson@tigta.treas.gov 
From: Paterson Troy TIGTA Sent: Thursday, March 2012
9,21:55PM To: Rutstein Joel Cc: Seidell Thomas TIGTA; Medina Cheryl TIGTA; McGovern Michael TIGTA; Lerner Lois Subject: Planning/Research Activities: Review Internal Revenue Services Process for Reviewing Applications for Tax Exemption Potential 501(c)(4) -(6) Organizations 
Joel, 
This e-mail inform you audit plan conduct the IRSs process for reviewing applications for tax exemption potential section 501(c)(501(c)(6) organizations, which will included our Fiscal Year 
01(c)(4), 5), and 52013 Annual Audit Plan. Currently, not have associated audit number. Once receive number, will provide you. develop understanding the controls the area, will conducting limited amount planning develop the appropriate scope for this audit. will follow the established process coordinating interviews and requests through the appropriate points contact within the Tax Exempt and Government Entities Divisions Exempt Organizations function. Once have completed our planning, will prepare and issue engagement letter. you have any questions comments, please feel free contact the research team mentioned below. 
Troy Paterson Audit Director 
Phone: 404-338-7476 e-mail: troy.paterson@tigta.treas.gov 
Tom Seidell 
Audit Manager 
Phone: 781-835-4286 
e-mail: thomas.seidell@tigta.treas.gov 
Cheryl Medina Lead Auditor Phone: 781-835-4278 e-mail: cheryl.medina@tigta.treas.gov 
Mike McGovern 
Auditor 
Phone: 781-835-4274 
e-mail: mike.mcgovern@tigta.treas.gov 
From:  Lerner Lois  
Sent:  Wednesday, May 23, 2012 1:03  
To:  Flax Nikole  
Cc:  Williams Melinda Park Nalee; MegoshAndy; Lerner Lois Kindell JudithE  
Subject:  Levin 05-22-2012 afm.doc  
Attachments:  Levin 05-22-2012 afm.doc  

OK--Judy and have scrubbed. Have made minor revisions other stuff --call you have 
problem. The GCMI mentioned, 
(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:  Wednesday, May 23, 2012 1:03  
To:  Flax Nikole  
Subject:  RE: Levin  

Just did 
Lois Lerner Director Exempt Organizations 
-----Original Message----From: Flax
ikole Sent: Wednesday, May 23, 2012 1:59 To: Lerner Lois Subject: RE: Levin 
Can you send what you have and there are other edits can still make them? 
-----Original Message----From: Lerner Lois Sent: Wednesday, May 23, 2012 10:42 To: Flax
ikole Subject: RE: Levin 
Very soon 
Lois Lerner Director Exempt rganizations 
-----Original Message----From: Flax
ikole Sent: Wednesday, May 23, 2012 9:49 To: Lerner Lois Subject: RE: Levin 
Sorry pain, but you know timing? The staff expecting something today (and suspect won't able get everyone board that timeframe). 
-----Original Message----From: Lerner Lois Sent: Wednesday, May 23, 2012 9:37 To: Flax
ikole Subject: Re: Levin 
Yes 
Lois Lerner--------------------------Sent from BlackBerry Wireless Handheld 
------Original Message-----From:
ikole Flax To: Lois Call
umber Cc: Holly Paz Cc:
alee Park Cc: Melinda Williams Cc: Megosh Andy Subject: RE: Levin Sent: May 23, 2012 9:05 
are you working new writeup for Q5? holding until you send new draft. 
From: Lerner Lois Sent: Tuesday, May 22, 2012 5:56 To: Flax
ikole Cc: Paz Holly Park
alee; Williams Melinda Megosh Andy Subject: FW: Levin Importance: High 
Holly makes the point that only cases, added that. awaiting the write the 527 rules and then will send the new draft. 
Lois Lerner Director Exempt Organizations 
From: Flax
ikole Sent: Tuesday, May 22, 2012 5:24 To: Lerner Lois Park
alee; Williams Melinda Megosh Andy Subject: FW: Levin Importance: High 
Lois think you are sending new draft ill hold off until get that, but see you think this works for the 2nd para 12. 
From: Lerner Lois Sent: Tuesday, May 22, 2012 3:14 To: Flax
ikole Subject: FW: Levin Importance: High 
Some your concerns dealt with 
Lois Lerner Director Exempt Organizations 
From: Park
alee Sent: Tuesday, May 22, 2012 12:40 To: Lerner Lois Cc: Williams Melinda Megosh Andy Subject: FW: Levin 
Added the relevant cites. Last one (marked footnote for now) was the most difficult one -inserted from Issa Q7. think Melinda also found tax court case that may useful, which she can explain when you all meet, but otherwise, there isn't much else point. will unavailable/away from computer from about -2:30pm...but believe Melinda's got erything else.
aLee 202.283.9453 
From: Williams Melinda Sent: Tuesday, May 22, 2012 10:09 To: Park
alee Subject: RE: Levin 
Andy desk now you want call. 
From: Park
alee Sent: Tuesday, May 22, 2012 8:08 To: Lerner Lois Cc: Williams Melinda Megosh Andy Subject: RE: Levin couple quick comments
ikole's changes: (andQ7)
ikole may already aware, but just reminder that these responses are from Couns el. But we'll look for the cites she's requesting. 

Copying Melinda and Andy here case Levin goes beyond today. I'll also forward
ikole's latest draft them too can get started the cites and compiling all the accompanying enclosures.
aLee 202.283.9453 
From: Flax
ikole Sent: Monday, May 21, 2012 10:39 To: Lerner Lois Park
alee Subject: Levin 
See comments the doc. Basically need beef some the legal points and need make sure are all the same page 12. Maybe should just talk tomorrow. Thanks 
From:  Paz Holly  
Sent:  Wednesday, May 23, 2012 3:49  
To:  Lerner Lois  
Subject:  RE: Scripts  

How about: 

From: Lerner Lois Sent: Wednesday, 
May 23, 2012 4:15 To: Paz Holly Subject: RE: 
Scripts 
Except plain language 
Lois Lerner 
Director Exempt Organizations 
From: Paz Holly Sent: Wednesday, 
May 23, 2012 3:26 To: Lerner Lois Subject: RE: 
Scripts 
One other thing need for the script that initially forgot include -we need give our folks what say the applicant 

Nan suggested something like: 
Thoughts that? 
Thanks, 
Holly 
From: Paz Holly Sent: Wednesday, 
May 23, 2012 2:43 To: Lerner Lois Subject: RE: 
Scripts 
Sorry was looking blackberry last night couldn't see the comments the script. No, the person calling usually not going the one who sent development. have certain Determ folks bucketing and don't want pull them off make the calls another set Determ folks specialists who have been the advocacy team but are not bucketing) will all the calls. used the royal intentionally because the person calling not going the one who has now given the file new review (that was the bucketers -DC, Quality and Determs). 
From: Lerner Lois Sent: Wednesday, 
May 23, 2012 2:37 To: Paz Holly Subject: 
JW1559-003909 
Scripts saw your comment letters, but nothing the script --did you see questions? 
Lois Lerner 
Director Exempt Organizations 
From:  Paz Holly  
Sent:  Thursday, May 24, 2012 10:58  
To:  Lerner Lois  
Cc:  Marks Nancy  
Subject:  documents  
Attachments:  Phone Script favorable advocacy case 12).doc; favorable ltr with educational  
language political activity 12.doc  

Here what hope will the final versions the script and favorable letter. Lois, you are with these, you want send Nikole? 
(b)(5)/DP (b)(5)/DP (b)(5)/DP 
From:  Marks Nancy  
Sent:  Thursday, May 24, 2012 11:00  
To:  Paz Holly Lerner Lois  
Subject:  Re: documents  

Thanks Holly. These look good me. 
Sent using BlackBerry 
-----Original Message ----
From: Paz Holly 
Sent: Thursday,May 24,2012 11:58 
To: Lerner Lois 
Cc: Marks Nancy 
Subject: documents 
Here what hope will the final versions the script and favorable letter. 
Lois,if you are with these,do you want send Nikole? 
From:  Lerner Lois  
Sent:  Thursday, May 24, 2012 11:17  
To:  Flax Nikole C;Holton Winonna  
Cc:  Grant Joseph  
Subject:  FW: documents  
Attachments:  Phone Script favorable advocacy case 12).doc;favorable ltr with educational  
language political activity 12.doc  

Importance: High 
For 12:30 meeting--sorry late 
Lois Lerner Director Exempt Organizations 
(b)(5)/DP (b)(5)/DP (b)(5)/DP 
From: Sent: To: Subject:  Lerner Lois Thursday, May 24, 2012 11:22 Marks Nancy RE: favorable ltr with educational language political activity.doc worked it--we're good  
Lois Lerner  

Director Exempt Organizations 
From: Marks Nancy Sent: Thursday, May 24, 2012 11:17 To: Lerner Lois Subject: Re: favity.doc 
orable ltr with educational language political activ

Sent using BlackBerry 
From: Lerner Lois Sent: Thursday, May 24, 2012 10:58 To: Marks Nancy Subject: RE: favity.doc 
orable ltr with educational language political activ
Are you around? would great you Holly can alk for minutes resolve before see Steve 
Lois Lerner 
Director Exempt Organizations 
From: Marks Nancy Sent: Thursday, May 24, 2012 9:34 To: Light Sharon Paz Holly Lerner Lois Kind ell Judith Subject: Re: favity.doc 
orable ltr with educational language political activ

Sent using BlackBerry 
From: Light Sharon Sent: Thursday, May 24, 2012 09:32 To: Marks Nancy Paz Holly Lerner Lois Kindell Judith 
Subject: RE: favity.doc 
orable ltr with educational language political activ

From: Marks Nancy Sent: Thursday, May 24, 2012 8:33 To: Paz Holly Lerner Lois Kindell Judith Light Sharon Subject: Re: favity.doc 
orable ltr with educational language political activ think was and share this preference 
Sent using BlackBerry 
From: Paz Holly Sent: Thursday, May 24, 2012 06:10 To: Lerner Lois Marks Nancy Kindell Judith Light Sharon Subject: RE: favity.doc 
orable ltr with educational language political activ

From: Lerner Lois 
Sent: Wednesday, May 23, 2012 5:22 
To: Paz Holly Marks Nancy Kindell Judith Light Sharon 
Subject: favity.doc orable ltr with educational language political activ continue try and whis down ittle th--comments appreciated 
From:  Lerner Lois  
Sent:  Thursday, May 24, 2012 11:25  
To:  Megosh Andy; Williams Melinda  
Cc:  Fish David Paz Holly  
Subject:  FW: Letter Commissioner Shulman  
Attachments:  April 2012 501c letter IRS Commissioner Shulman.pdf  

Importance: High 
Either you know where this one and when will done? 
Lois Lerner 
Director Exempt Organizations 
From: Flax Nikole Sent: Thursday, May 24, 2012 12:22 To: Barre Catherine Lois 
erner LSubject: FW:
etter Commissioner Shulman don't. Lois, are you guy working something yet? 
From: Barre Catherine Sent: Thursday, May 24, 2012 11:50 To: Flax Nikole Subject: FW:
etter Commissioner Shulman you know the status this one? 
From: Gustafson, Eric [mailto:Eric.Gustafson@mail.house.gov] Sent: Thursday, May 24, 2012 9:16 To: Barre Catherine Williams Floyd Subject: RE:
etter Commissioner Shulman 
Good morning Cathy and Floyd, 
Wanted check see you all could provide any insight when should receiving response the attached letter. 
Thanks,
ric 

Eric Gustafson 
Senior Legislative Assista Congressman Bill Flores (TX -17) 1505 Longworth House Office Building Washington, 20515 
(202) 225-6105 

Click here receive email updates from Congressman Flores.
 

From: Sent: To: Subject: 
See her email below
Lois Lerner 
Lerner Lois Thursday, May 24, 2012 12:28 Paz Holly Fish
avid
 FW:
onor Information 
--hope that helps figuring out what say? 
Director Exempt Organizations 
From: Sent: To: Subject: 
Standing
Stevens Margo [mailto:Margo.L.Stevens@IRSCOUNSEL.TREAS.G 
Monday, May 21, 2012 11:43 Lerner Lois RE: (b)(5) ... Donor Information 
Margo Stevens Deputy Associate Counsel for Legislation Privacy 
hief
Procedure Administration 
Telephone: (202) 622-3400 Fax: (202) 622-6292 
From:  Lerner Lois G[mailto:Lois.G.Lerner@irs.gov  
Sent:  Monday, May 21, 2012 10:58  
To:  Stevens Margo  
Subject:  RE:  (b)(5) ...  Donor Information  

Once have draft letter send with the information, I'd appreciate you could provide your "sage" comments.Stay tuned 
Lois Lerner 
Director Exempt Organizations 
From: Stevens Margo [mailto:Margo.L.Stevens@IRSCOUNSEL.TREAS.G Sent: Monday, May 21, 2012 10:50 To: Lerner Lois Cc: Witter Kirsten Subject: (b)(5) ... Donor Information 
Lois, wanted get back with you with respect your question whether TEGE could return those organizations from whom donor names were solicited questionnaires following their submission applications for recognitio their tax exempt status (under 501(c)(4)), now that TEGE has reviewed those files and determined that such information was not 
Thus, wanted touch base with Kirsten Witt er, GLS, with respect any Federal Records Act ("FRA") implications 

Accordingly, would seem follow that, 

Thanks Kirsten and Beth for their quick analysis and response back, that could provide you what think good news. 
Margo Stevens 
Deputy Associate Counsel for Legislation Privacy hief
Procedure Administration 
Telephone: (202) 622-3400 Fax: (202) 622-6292 
From:  Lerner Lois  
Sent:  Thursday, May 24, 2012 12:53  
To:  Megosh Andy; Williams Melinda  
Cc:  Fish David Paz Holly  
Subject:  Re: Letter Commissioner Shulman  

Thanks. have spreadsheet track all these can make sure they are moving and let folks know status? Might gOod idea Lois G------------------------- LernerSent from BlackBerry Wireless Handheld 
From: Megosh Andy Sent: Thursday, May 24, 2012 01:45 To: Lerner Lois Williams Melinda Cc:F
ish David Paz Holly Subject: RE: Letter Commissioner Shulman 
Lois, 
Melinda currently working draft. She might have something COB today but more likely tom orrow.
ndy 
From: Lerner Lois Sent: Thursday, May 24, 2012 12:25 To: Megosh Andy; Williams Melinda Cc:
ish David Paz Holly Subject: Letter Commissioner Shulman Importance: High 
Either you know where this one and when will done? 
Lois Lerner 
Director Exempt Organizations 

From:
lax Nikole Sent: Thursday, May 24, 2012 12:22 To: Barre Catherine Lerner Lois Subject: Letter Commissioner Shulman don't. Lois, are you guy working something yet? 
From: Barre Catherine Sent: Thursday, May 24, 2012 11:50 
To: Flax Nikole Subject: FW: Letter Commissioner Shulman you know the status this one? 
From: Gustafson, Eric [mailto:Eric.Gustafson@mail.house.gov]
 Sent: Thursday, May 24, 2012 9:16 To: Barre Catherine Williams Floyd Subject: RE: Letter Commissioner Shulman 
Good morning Cathy and Floyd, 
Wanted check see you all could provide any insight when should receiving response the attached letter. 
Thanks, Eric 
_____________________________________
 
Eric Gustafson
 
Senior Legislative Assistant Congressman Bill Flores (TX -17) 1505 Longworth House Office Building Washington, 20515 
(202) 225-6105
 

Click here receive email updates from Congressman Flores.
 

From:  Lerner Lois  
Sent:  Thursday, May 24, 2012 12:54  
To:  Flax Nikole C;Barre Catherine  
Subject:  Fw: Letter Commissioner Shulman assume Nikole will have see also 
Lois Lerner-------------------------
Sent from BlackBerry Wireless Handheld 
From: Megosh Andy Sent: Thursday, May 24, 2012 01:45 To: Lerner Lois Williams Melinda Cc:F
ish David Paz Holly Subject: RE: Letter Commissioner Shulman 
Lois, 
Melinda currently working draft. She might have 
something COB today but more likely tomorrow.
ndy 
From: Lerner Lois Sent: Thursday, 
May 24, 2012 12:25 To: Megosh Andy; Williams Melinda Cc:
ish David Paz Holly Subject: Letter 
Commissioner Shulman Importance: High 
Either you know where this one and when will done? 
Lois Lerner 
Director Exempt Organizations 

From:
lax Nikole Sent: Thursday, 
May 24, 2012 12:22 To: Barre Catherine Lerner Lois Subject: Letter Commissioner Shulman don't. Lois, are you guy working something yet? 
From: Barre Catherine Sent: 
Thursday, May 24, 2012 11:50 To:
lax Nikole 

Subject: Letter Commissioner Shulman you know the status this one? 

From: 
Gustafson, Eric [mailto:Eric.Gustafson@mail.house.gov]
 Sent: Thursday, May 24, 2012 9:16
 To: Barre Catherine
 
Williams

loyd Subject: RE: Letter Commissioner 
Shulman 
Good morningCathy and Floyd, 
Wanted check see you all 
could provide any insiga response the when should receiving
attached letter. 
Thanks, 
Eric 
Eric Gustafson 
Senior Legislative
ssistant 
Congressman Bill Flores (TX-17) 
1505 Longworth House Office Building 
Washington, 20515 
(202) 225-6105 

Click here receive email updates from Congressman Flores.
 

From:  Lerner Lois  
Sent:  Friday, May 25, 2012 11:18  
To:  Flax Nikole  
Subject:  FW: Flores letter  
Attachments:  Flores_etal_31474[1].pdf; Flores 31474.doc mentioned--this pretty much rehash what we've said other letters. would want confirm that have made all changes that may have occurred after, but generally, this covers all the standard stuff. Let know how you want proceed. enjoy the 
Tweekend! 
Lois Lerner 
Director Exempt Organizations 
From: Megosh Andy Sent: Friday, May 25, 2012 9:51 To: Lerner Lois Cc: Williams Melinda Subject: Flores letter 
Lois,
 Here the Flores draft. Most the language comes from previous letters think were inclusive
 
Levin, Hatch, ssa). the draft may able shorten little. also included the incoming.
 I've printed both out and will bring them your office.
 Andy 
(b)(5) (b)(5) (b)(5) (b)(5) (b)(5) (b)(5) (b)(5) 

C!tongrel
oft~t 1ltnit
i~tafe5
 
lIaslJingtolt.BOt20515
 
April23)2012
 

RECEIVED 

TheHonorabAPR232012

leDouglasH.Shulman
 
Commissioner~ InternalRevenueService
 
Room 3000IR CONG.CORR.BR
 
1111ConstitutionAvenue,NW CL:LA 

Washington~ 20224
 
DearCommissionerShulman:
 
Ithascometoourat
entionthatnumerousnonprofitcivicorganizationsacrossthecountryhave

experienced extensive delays and received excessively

urdensome infonnation requestsin
 
connectionwiththeirapplicationsfortax-exemptstatusunder26U.S.C. 501(c). These

requestshaveincluded demandsforcompleterecordsofeveryoralstatementeverprovided

anymembesintotangentialassociationswithprivatecitizens

eroftheorganization,vagueprob

andexcessivelylongquestionnairesal
toblyshorttimeperiods.

ereturned within unreasonab

Thesedemandsgowel
belogistical

eyond good-faithduediligenceand appeardesigned

andfinanciallyimpossib

letocomplywith.
 
Tax-exemptstatusexiststo ensurethattaxation doesnothindercitizens'engagementin social
 
welfareandcivicactivities. Towit,26 U.S.C. 501(c)(4)(A)exempts "[c]ivicleaguesor
 
organizationsnotorganized forprofitb

utoperated exclusively forthepromotion ofsocial
 
welfare..
thenetearningsofwhich aredevotedexclusivelytocharitab

le, educational,
 
recreationalpurposes." Further~ theI.R.S.hasaffinned thattheseorganizations"may carryon
 
lawfulpoliticalactivitiesandremainexemptaslongasitisprimarilyengaged activitiesthat
 
promotesocialwelfare."(Rev.Rule81-95~ 1981-1C.B.332)
 
Theserecentinquiriesappeartoconstitutedisparatetreatmentfornoapparentreasonotherthan

thepoliticalpersuasionofapplicants. Suchpracticeschil
thesegroups'Constitutional

guaranteedrightstocivicparticipation,freedom ofassociationandfreespeechandareb

etterleft
 
todespoticregimesthanarevenue-collectionagencyinafreecountry.
 
Itdoes notappearthatthemisSionsand activities ofthese organizations require infonnation
 
beentraditionally

eyondthescopeofForm 1024andScheduleB)whichweunderstandtohaveb

required. Werequestthatyouprovidearesponsedemonstratinghow theserecentrequestsb

theI.ylaw.WefurtherrequestthattheIR.S.

R.Sareconsistentwithprecedentandsupportedb.

refrainfrom anyadditionalunwarrantedandexcessiveinformationdemandsandotherdilatory

tactics.
 
Thankyouforyourat
entiontothismat
er.W elookforward toyourtimelyresponse.
 
Sincerely,
 
Bil
Flores cClintock
 
MemberofCongress Memb

erofCongress
 
PRINTED RECVCLED PAPER 

From:  Flax Nikole  
Sent:  Friday, May 25, 2012 12:05  
To:  Lerner Lois  
Subject:  FW: Updated LATracking Report  
Attachments:  Welch_et al_04-09-2012.la tracking.pdf  

does this ring bell for you? not sure need response. 
From: Williams Marcie Sent: 
Thursday, May 24, 2012 5:33 To: Flax Niko 
Subject: 
RE: Updated Tracking Report don't think so. Those controls seem have been closed with the appropriate letters. 
I've attached the incoming. 
Maybe TEG signed the response and they prepared the signature package and forgot close the e-trak control? Although checked with Andy Megosh the status the letter before contacted you, and said thought that still had it. 
Marcie Williams IRS, Legislative Affairs 
(202) 
622-5197 

(202) 
927-9613 fax 

From: Flax Niko Sent: Thursday, 
May 24, 2012 5:08 To: Williams Marcie Subject: RE: 
Updated Tracking Repo 
might what people were calling shumer bennett? Maybe need the incoming and find it. 
From: Williams Marcie Sent: 
Thursday, May 24, 2012 5:05 To: Flax Niko 

Subject: 
RE: Updated Tracking Report 
It's still open e-trak and there are closing documents attached any comments indicate that anything has happened with it. Maybe was signed and one closed the case? 
Marcie Williams IRS, Legislative Affairs 
(202) 
622-5197 

(202) 
927-9613 fax 

From: Flax Niko Sent: Thursday, 
May 24, 2012 4:59 To: Williams Marcie Subject: RE: 
Updated Tracking Report thought went out already. etrak? 
From: Williams Marcie Sent: 
Thursday, May 24, 2012 4:51 To: Flax Niko 

Subject: 
JW1559-003968 
FW: Updated Tracking Report 
Nikole 
I'm following e-mail you sent our secretary about the May tracking report.You said you didn't have the Hastings response, and want make sure hasn't gotten lost the shuffle. You might also know the letter the Welsh letter. 501(c)(4) organizations and signed members. have -mail indicating that Cathy Barre spoke with you about the letter couple weeks ago and that few changes would need made before the response goes out. Does this ring bell with you? Thanks-
From: Kihiu Karen Sent: Friday, May 
04, 2012 3:38 To: Williams Marcie Subject: FW: Updated Tracking Report 
Karen Kihiu 
Internal Revenue 
Service 
Legislative Affairs 
1111 Constitution venue, 
Washington, 20224 
(202)
 
927-6239 phone
 
(202) 
622-3048
 fax
 

From: Flax Niko Sent: Friday, May 
04, 2012 3:37 To: Kihiu Karen Subject: RE: Updated 
Tracking Report don't have the hastings response. Thanks 
From: Kihiu Karen Sent: Friday, May 
04, 2012 2:23 To: Becoro
nes Dothy; Barre Catherine Dash Mary Davis Jole Grice Coria 
nathan (Wash DC); Flax Niko-Winstozet; Henning GloG; Hinto Irma Keith Frank; McClanahan Patricia; McField Terri; Williams Catherine Hon Wino
ltonna Subject: Updated Tracking 
Report 
Dear
 all,
 
Here the updated tracking Report for your review.
 
Enjoy your
 weekend.
 
Karen Kihiu 
Internal Revenue Service 
Legislative Affairs 
1111 Constitution Avenue, 
Washington, 20224 
(202)
 
927-6239 phone
 
(202) 
622-3048
 fax 
PETER WELCH
 
1404LONGWORTH HOUSE OFFICE BUILDING
 
AT-LARGE,VERM ONT WASHINGTON,DC 20515-4501
 
202-225-4115
 
DISTRICT:

CHIEF DEPUTY WHIP MAIN STREET
 
..~tat.es 3RD FLOOR,SUITE 350

Qrongressoft4.e1!Initeb

COMMITIEEONAGRICULTURE BURLINGTON,V 05401
 
(802)652-2450
 
(888)605-7270

JloustoffRtprtstntatiuts

COMMITIEE
 
OVERNMENT

ERSIGHTAND GOV

REFORM
 

lIJas!tington.me0515-4501 arch2012

8,2

R,celvec 1:lythe
 
TheHonorableDouglasShulman, RECEIVEDomm is~one~~~~rrespoooence 
Commissioner
 
InternalRevenueService APR 2012

APR 2012

1111 ConstitutionAvenue,N.W ashington,D.C.24 CORR.BR
CONG.

CL:LA
 
DearCommissionerShulman: ewriteto urgetheInternalRevenueService(IRS)toinvestigatewhetheranygroups

qualifyingassocialwelfareorganizationsundersection501(c)(4)ofthefederaltaxcodeare

improperlyengagedinpoliticalcampaignactivity.
 
Congresscreatedataxbreakfornonprofitsocialwelfareorganizationsbecausecommunities

acrossourcountrybenefitgreatlyfrom theirimportantwork. Thepurposeof501(c)(4)

organizationsistoincreasecivicengagementandfostersocialimprovements.
 
IRSregulationsstatethatanorganizationisoperatedforthepromotionofsocialwelfare"ifitis
 
primarilyengagedinpromotinginsomewaythecommongoodandgeneralwelfareofthe

peopleofacommunity." Theregulationsfurtherstatethatthe"promotionofsocialwelfaredoes

notincludedirectorindirectparticipationorinterventioninpoliticalcampaignsonbehalfofor

inoppositiontoanycandidateforpublicoffice." Inotherwords,activitiesthatpromotesocial

welfaredonotincludepoliticalcampaignactivities.Thus,asstatedinIRS trainingmaterials,

"anorganizationexemptundersection501(c)(4)mayengageinpoliticalcampaignactivitiesif

thoseactivitiesarenottheorganization'sprimaryactivity."
 
Inlightofrecentreportsaboutthepoliticalactivitiesofcertainsocialwelfareorganizations,we

respectfullyrequestthattheIRS review theseorganizationsandtakeappropriateactionsto
 
ensurethattheyareinful
compliancewithal
federaltaxlaws. eurgeyoutoinvestigateand

stopanyabuseofthefederaltaxlawsbygroupswhoseprimaryactivityandtruemissionareto

influencetheoutcomeoffederalelections.
 
Sincerely,
 

(j)~~ NJu 

PETER WELCH URUCEB emberofCongress
 
PRINTED RECYCLED PAPER
 
JW1559-003973
 
JOECOURTNEY TEDDEUTCH
 
MemberofCongressMemberofCongress
 

cYJ2z?'i-

MemberofCongress-r
 
SAM FARR emberofCongress
 
EARL BLUM ENAUER emberofCongress

CJJItIt

DAVID CICILLINE emberofCongress 

LUIS GUTIERREZ emberofCongress
 
~ii~ emberofCongress
 
m~{.c.f~ ICHAEL E.CAPUANO emberofCongress
 
STEVE COHEN emberofCongress
 


OHNCONYERS
 
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LIlv JESSE JACKSON emberofCongress  MemMerofCongress  
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emberofCongress emberofCongress  
  
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