CNN has indicated that it received a copy of the Treasury Inspector General's report which summaries inappropriate actions taken by the IRS against certain conservative groups applying for 504 status prior to last year's election.  

According to CNN, the Inspector General's report states, in relevant part, as follows: 

"The IRS used inappropriate criteria that identified for review Tea Party and other organizations applying for tax-exempt status based upon their names or policy positions instead of indications of potential political campaign intervention."  

CNN has indicated that the report contains a response from the IRS which is also set forth, in relevant part, below: 

"We believe the front-line career employees that made the decisions acted out of a desire for efficiency and not out of any political and partisan viewpoint,"

Republicans and Democrats alike have voiced their outrage regarding the prospect of political targeting by the IRS.  Aside from both sides seemingly asserting that the IRS response is not passing the smell test, I have yet to hear a response which incorporates the functional day-to-day workings of "front-line career employees" of the IRS.  

In short, the IRS statement does not hold water for many reasons.  First and foremost, "front-line career employees" generally do not make independent "decisions" concerning the manner in which cases are processed within the IRS.  The IRS is top down organization.

Second, "front-line career employees" have most likely become career employees because they have consistently implemented the policies and procedures set by the IRS regardless of whether they agree with same.    

Third, "front-line career employees" know that the name of the game with the IRS is closing files quickly.  In fact, managers are typically critical of agents when a case file has been open for an extended period of time.  

Fourth, the fact that the same practices were being utilized by multiple offices in different parts of the country is a dead give away that upper management implemented the practices in question.  The IRS is a huge bureaucracy, so when things happen in concert, there is generally a internal memo or a high level meeting behind the scenes.  

Over the years, I have developed relationships with many "front-line career employees" within the IRS.  For the most part, the career IRS employees are my favorite to work with because their job is simply a job.    They are normal people that are taking care of their families like the rest of us.  

The fact that higher ups within the IRS are attempting to throw "front-line career employees" under the bus is beyond disturbing.  I would much prefer to see those responsible apologize for disrespecting Americans and the American way of life.