The National Law Journal spoke with Trevor Potter about the IRS targeting conservative groups and the anticipated impact on how the IRS regulates the political activity of tax-exempt organizations. For the complete story, please visit The National Law Journal's website.
Excerpt taken from the article.
Trevor Potter, who heads Caplin & Drysdale's political law practice in Washington, said there are still a lot of unknowns, but it is clear the IRS has a mess on its hands. "They're saying they have thousands of applications that are unprocessed, and a broken method of determining which groups to select" for review, Potter said. "It is clear they are overwhelmed and underorganized."
The situation will prompt review of the IRS's subjective, multipart test of what is too much political activity for a 501(c)4 group, he continued, which might have contributed to the agency looking at the name of a group and trying to divine what political activity that group might be up to.