A report due this week says the IRS targeted groups with names containing "tea party" and "patriot" and that delays occurred in processing paperwork of conservative applicants.
2010
March-April: IRS tax-exemption division began targeting applicants with names containing "tea party," "patriots" and other political sounding titles, as well as 9/12, a group founded by conservative political commentator Glenn Beck.
July: Managers from the tax-exemption division ask specialists to be on the lookout for tea party groups' applications.
2011
July: Lois Lerner, who heads the tax-exemption division, raises concerns about the criteria for identifying groups for special scrutiny. The division switches to more-generic search criteria: "Organizations involved with political, lobbying, or advocacy for exemption under 501(c)(3) or 501(c)(4)."
October: Rep. Charles W. Boustany Jr., R-La., sends a letter to IRS Commissioner Douglas Shulman requesting information about the policies of the tax-exempt division.
November: The IRS responds to Boustany's inquiry, making no mention that it is aware of targeting conservative groups.
2012
January: The tax-exemption division changes its search criteria because of concerns that the revised criteria were too generic. The unit begins searching for "political action type organizations involved in limiting/ expanding Government, educating on the Constitution and Bill of Rights, social economic reform/movement."
March-April
o Boustany sends another letter to the IRS on March 1, asking about alleged targeting of "grassroots political entities such as Tea Party groups." In three new responses, the IRS makes no mention of special scrutiny applied to conservative groups.
o Shulman denies targeting during a congressional hearing on March 22.
o In a March 27 letter, House Oversight and Government Reform Committee Chairman Darrell Issa, R-Calif., asks Lerner how the IRS selected groups for special scrutiny and which organizations were chosen.
o Lerner provides information about the search criteria but makes no mention of targeting conservative groups. She names no groups, saying it would require "manual review of each file" to show which were targeted and later approved, and that IRS code prohibits her from saying anything about groups that have not been approved.
May
o Rep. Dave Camp, R-Mich., sends a letter asking Shulman to provide information on all "social welfare" groups that applied for tax exemption.
o The tax-exemption division alters its search criteria for a third time, changing it on May 17 to "501(c)(3), 501(c)(4), 501(c)(5), and 501(c)(6) organizations with indicators of significant amounts of political campaign intervention (raising questions as to exempt purpose and/or excess private benefit)."
June: The IRS responds to Camp's letter, again making no mention of targeting conservative groups.
Sources: Treasury Inspector General for Tax Administration, House Ways and Means Committee, correspondence between Issa and Lerner