Did Nonprofit Law Prof Blog Precipitate IRS Scrutiny of (c)(4) political activity?

Most certainly not.  But on page 31 (and appendix 15) of Darrell Issa’s report, “Lois Lerner’s Involvement in the IRS Targeting of Tax-Exempt Organizations,” the staff authors cite an email exchange between Policy and EO regarding this Nonprofit Law Prof post as evidence of a “secret” plan to target conservative (c)(4) organizations.  The email author describes the potential issuance of guidance on (c)(4) political activity “off-plan,” meaning, of course, that the topic was not previously part of the yearly “to do” list the Service issues every year.   Unremarkable, if one understands that executive branch departments frequently issue annual workplans, sometimes supplemented as the year progresses.  Nevertheless, “information available to the Committee,” says the report, conspiratorial music playing in the background, “indicates that Lerner played some role in the IRS’s and the Treasury Department’s secret “off-plan” work to regulate 501(c)(4) groups.”   Can’t make this stuff up.

dkj