As a follow up to my previous article: “How the IRS targets and defrauds innocent Americans“, below is the timeline of events that reveals the delays and tactics the IRS used with one conservative organization, The Chattanooga Tea Party:
- April 2009: Chattanooga Tea Party (CTP) holds its first Tax Day Rally with 2500+ in attendance.
- November 2009: With the help of a local not-for profit attorney, CTP files its 501(c)4 not-for profit application.
- July 2010: IRS letter #1 (from Cincinnati office) received with an extensive request list
- August 2010: All info requested is submitted back to the IRS
- Throughout 2011: Numerous phone calls to the IRS requesting status of application. Standard response: “we are working on it and will get back to you soon.”
- January 2012: IRS letter #2 received with another extensive request list, including duplication of many items from letter #1
- February 2012: All info requested from IRS letter #2 submitted.
- February 2012: CTP communicates with noted Washington DC tax attorney who affirms that IRS’ tactics are highly unusual and appear to be punitive.
- February 2012: Tea Party groups across nation begin to hold informational and strategy conference calls
- February 2012: Communication with chief of staff for Senator Corker, Senator Alexander with response and support from both. Identical information provided to Congressman Chuck Fleischmann directly but he never responded or showed any interest.
- March 2012: Senator Corker and Senator Alexander join other Senate Republicans in raising concerns over the reported targeting of tea party groups.
- Throughout 2012: Numerous phone calls to IRS requesting status of application.
- September 2012: Phone call with IRS Agent J. Herr. He informs me that while they are going to approve application, it will not be retroactive to 2009. Rather, they will be denying application through mid-2012 because Form 990-N was not filed each year. Long discussion about how could Form 990 be filed when organization was not yet approved. While J. Herr acknowledged this fact, nonetheless they were still going to deny approval to original application date; he indicated we would be receiving a notice to this affect.
- October 2012: IRS notice indicating Form 990-N may be due; but not-for profit status still not approved.
- February 2013: IRS notice indicating tax-exempt status revoked; but no notice had ever been given approving not-for profit status.
- April 2013: IRS notice indicating tax-exempt status under 501(c)4 is approved effective May 15, 2012.
- May 2013: IRS letter advising CTP to “disregard” notice (dated February 2013) that revoked tax-exempt status.
- May 2013: CTP sends letter requesting clarification of IRS notice advising to “disregard” tax-exempt revocation.
Part 3: “IRS: One Agency, Two Standards“