Claim: IRS still targeting Christians, conservatives

The IRS is facing service disruptions.

Of all the federal agencies that strike fear and loathing in the hearts of Americans, the Internal Revenue Service is at the top of the list for many.

It's one reason why several Republican presidential candidates this year have proposed simplifying the tax code so people can submit their returns on a postcard and eliminate the IRS entirely.

Now, the D.C. Circuit Court of Appeals has set April 14 for oral arguments in a request to reopen a case brought by tea-party, conservative and Christian groups deliberately targeted by the IRS because of their faith or political positions.

A lower court threw out the lawsuit because the IRS claimed it had discontinued its attacks, but attorneys representing the groups beg to differ.

"Police State USA: How Orwell's Nightmare Is Becoming Our Reality" chronicles how America has arrived at the point of being a de facto police state, and what led to an out-of-control government that increasingly ignores the Constitution. Order today!

"The government's claim [the] IRS has already done … what plaintiffs want the court to order the IRS to do, in contravention of mootness principles,' … could not be further from the truth," says a new brief filed by the American Center for Law and Justice.

"Fatal to the government's mootness arguments are the two plaintiffs still suffering unconstitutional delay, the plaintiffs that withdrew applications because of the IRS's unconstitutional conduct, and plaintiffs' facial and certain as-applied challenges," the brief explains. "The IRS's past conduct, coupled with the legal arguments it has made in this case, highlight the very mentality continuously rejected by courts, including this one."

The government, the brief charges, has submitted documents in the case that "are riddled with statements which fail to support the government's assertion that it has permanently ceased all components of the Targeting Scheme and, at best, simply create a dispute of fact in the face of plaintiffs' allegations that the Targeting Scheme is ongoing."

At issue is the controversy that erupted after the 2012 election when the IRS admitted it had harassed Christian, tea party and conservative groups with invasive personal questions and demands not imposed on other groups. Mostly, the IRS simply delayed granting tax-exempt status to groups that opposed President Obama's policies until the election campaign was over.

Many of those organizations were represented by the ACLJ.

"As millions of Americans prepare to file their individual income tax returns with the IRS, the ACLJ will present oral arguments on behalf of 38 conservative and pro-life, non-profit organizations in its largest lawsuit against the IRS challenging the agency's unconstitutional discrimination and widespread targeting of conservative groups," the legal team said.

"On appeal, we argue that the district court's dismissal of the targeted organizations' claims is clearly erroneous. In reaching its determination, the district court adopted the flawed argument presented by the IRS that the court could provide no effective remedy for the injuries suffered by the targeted organizations because the IRS had ceased all components of the targeting scheme. This simply isn't true," it continued.

For one thing, the ACLJ said, two of the non-profit organizations it represents on appeal are still awaiting a determination on their applications for tax exemption after many years.

"That's right. One group has been waiting for more than six years, another for nearly six years – in limbo – still no decision from the IRS," the ACLJ said.

"In addition, 36 of our non-profit clients were only granted tax exemption following significant delay or withdrew their applications for exemption after the IRS pummeled their First Amendment rights to free speech and free association through unconstitutional delay and intrusive and unnecessary requests for information. These unconstitutional information demands required the disclosure of donor lists, Internet passwords and usernames, and the political and charitable activities of family members."

The IRS sometimes demanded to know the content of prayers among members of Christian groups, and in at least one case demanded that Christians promise they would not protest a local Planned Parenthood abortion business.

"The IRS simply cannot demonstrate at this point with absolute clarity that the unconstitutional violations it committed have fully ceased and will not occur again. Crucially, the fact that the IRS has such wide-ranging authority 'only serves to heighten a reasonable expectation of a repeat violation,'" the brief says.

"Directly contrary to the district court’s opinion dismissing the case, is the fact that the targeted organizations continue to suffer the chilling effects of the Targeting Scheme on their First Amendment rights to the freedoms of speech and association," it says

The ACLJ noted that members of Congress also have "expressed doubt" that the IRS has stopped "illegal targeting."

"Even if the government could demonstrate that it is 'absolutely clear'" that the IRS "has effectively eliminated all allegedly unconstitutional aspects of its review process such that the alleged wrong(s) cannot reasonably be expected to recur, there are two plaintiffs still awaiting a determination on their pending applications," the brief says.

And "it also cannot be said, even as to those plaintiffs whose applications for exemption were finally granted, that they are free from the effects of the IRS's conduct."

"These plaintiffs continue to suffer the chilling effects of the Targeting Scheme on their First Amendment rights to the freedoms of speech and association."

The issue in the case is not tax collections, but rather "the unconstitutional, viewpoint-discriminatory Targeting Scheme."

WND reported the ACLJ originally represented 41 groups from 22 states in the case. Of the groups, 28 organizations received tax-exempt status after lengthy delays, seven were pending at the time of the court action, five withdrew applications because of frustration with the IRS process, and one had its file closed by the IRS after refusing to answer the unconstitutional requests for more information, officials said.

Several dropped out of the case en route to the appellate level.

ACLJ Chief Counsel Jay Sekulow explained there is an argument to be made for shutting down the IRS.

"I've often said that the IRS is institutionally incapable of self-correcting, but this goes beyond that. This is willful negligence – a dereliction of duty – breaking a sacred trust with the American people," he wrote on his website.

"Now that that trust is broken, there is no mending it. The IRS cannot be reformed. It must be completely replaced."

The scandal drew headlines across the country, and Congress got involved, demanding answers from Lois Lerner, who at the time was head of the IRS Exempt Organizations Unit.

She refused to answer Congress' questions.

It was in 2013 when the inspector general admitted the IRS repeatedly delayed action on the applications, asked intrusive questions of some groups, including about the content of their prayers, and even demanded in one case that members promise not to protest against abortion businesses.

The IRS acknowledged that groups with "tea party" or "patriots" in their names were flagged specifically for extra IRS review.