"The I.R.S. has become a tool for suppressing free speech"

Andrew McCarthy writes that because Obama will not appoint a special prosecutor relatively independent from the Justice Department, Congress will need to appoint another select committee, this time to investigate the I.R.S. for targeting conservative groups.

For a year, the administration and IRS headquarters in Gomorrah by the Potomac have attempted to run an implausible con-job: The harassment of organizations opposed to Obama’s policies by an executive-branch agency had nothing to do with the Obama administration — it was just a rogue operation by an IRS office in Cincinnati which, though regrettably overzealous, was apolitical, non-ideological, and without “even a smidgen of corruption.”

The story had about as much credibility as the administration’s “blame the video” script that Susan Rice dutifully performed on the post-Benghazi Sunday shows, or the Justice Department’s 2011 assurance to Congress that its agents would never knowingly allow the transfer of a couple of thousand guns to criminal gangs in Mexico. The “Cincinnati did it” yarn has been unraveling since it was first spun by IRS honcho Lois Lerner and, soon afterwards, by President Obama himself. The lie has now been exploded by e-mails clawed from the IRS by Judicial Watch’s Freedom of Information Act suit.

These include one from a top IRS lawyer in Washington succinctly explaining in July 2010 that “EOT [i.e., the revenue agency’s “Exempt Organization Technical unit” in Washington] is working Tea party applications in coordination with Cincy.” “Tea party applications” were requests by conservative groups to be granted tax-exempt status under Section 501(c)(4) of the Internal Revenue Code. By selectively setting aside their applications, delaying the conferral of tax-exempt status to which the law entitled them, and putting them through inquisitions that violated their constitutional rights to political speech and association, IRS headquarters prevented them from raising funds and organizing as an effective opposition.

After a damning Treasury inspector-general report last year, even the IRS concedes that its singling out of conservative groups and obnoxiously intrusive demands for information were “inappropriate.” In truth, they were blatantly unconstitutional. As is always the case in Washington scandals, the question of whether crimes were committed arises — and now, the companion question of whether lawmakers who encouraged executive lawlessness are guilty of crimes.

The IRS has become a vehicle of repression — one that Democrats have further empowered through Obamacare. Its budget should be slashed, and we should figure out better ways to raise revenue. In addition, government officials have engaged in conduct that, at a minimum, grossly disregarded the constitutional rights our government exists to safeguard. Whether such serious misbehavior is attributable to incompetence or corruption, the officials who engaged in it should be defrocked. Most of us couldn’t care less whether they are sent to jail or successfully sued, but we should all insist that they no longer wield power.

The most ominous development in the IRS scandal is the confederation of executive and congressional authority in opposition to our fundamental rights. The accumulation of all government powers in the same hands, Madison warned, “may justly be pronounced the very definition of tyranny.” In a free society, powers must be separated.

The IRS scandal presents a textbook case of tyrannical execution. It is fraught with peril. We are dealing not merely with a single president, who presumes to rule by decree; nor just with his congressional partisans, who presume to pull the executive bureaucracy’s coercive levers. Enormous power is cumulating in an ideological movement that is hostile to free expression, one that views its political opposition not as fellow citizens with a different point of view but as enemies to be silenced and destroyed.

Frightening times.

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