Skip to content

Judicial Watch • JW1559-003818

JW1559-003818

JW1559-003818

Page 1: JW1559-003818

Category:IRS Scandal

Number of Pages:5

Date Created:July 30, 2014

Date Uploaded to the Library:September 04, 2014

Tags:003818, #irsemail, FOIA, IRS


File Scanned for Malware

Donate now to keep these documents public!

  • demand_answers

See Generated Text   ˅

Autogenerated text from PDF

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