Comments on proposed IRS rule targeting the Tea Party reflect fear, anger
...In fact, it is believed that this rule has been "reverse engineered" in such a way to specifically target common activities among Tea Party groups and recategorize them as “candidate-related political activity,” as reported by Kimberley A. Strassel of the Wall Street Journal.

Tea Party activities oftentimes include issue advocacy, candidate forums and voter registration drives, but Strassel reported that the rule would effectively...

...Strassel wrote that this rule was so important to Democrats during the negotiations for the new 1.1 trillion dollar spending bill, that they ceded their “wish list” in order to keep it....

Schumer Calls for Using IRS to Curtail Tea Party Activities
...Arguing that Tea Party groups have a financial advantage after the Supreme Court’s 2010 Citizens United decision, Schumer said the Obama administration should bypass Congress and institute new campaign finance rules through the IRS.

“It is clear that we will not pass anything legislatively as long as the House of Representatives is in Republican control, but there are many things that can be done administratively by the IRS and other government agencies—we must redouble those efforts immediately,” Schumer said.

“One of the great advantages the Tea Party has is the huge holes in our campaign finance laws created [by] the ill advised decision [Citizens United v. Federal Election Commission],” Schumer said. “Obviously the Tea Party elites gained extraordinary influence by being able to funnel millions of dollars into campaigns with ads that distort the truth and attack government.”

The Obama administration proposed new IRS restrictions on campaign related activity by tax-exempt groups last November. The rules would crack down on “candidate-related political activity,” which includes advocacy “for a clearly identified political candidate or candidates of a political party” and communications that are “made within 60 days of a general election (or within 30 days of a primary election) and clearly identify a candidate or political party.”

Last May, the IRS admitted to singling out Tea Party groups for increased scrutiny when they applied for tax-exempt status. The scandal forced the resignations of IRS Commissioner Steven Miller and director of Tax Exempt Organizations Lois Lerner.

Schumer was one of several Democratic senators who sent a letter in 2012 calling on the IRS to investigate tax-exempt groups for allegedly engaging in political campaign activity....

Surprise: Hollywood’s only conservative group is getting close IRS nonprofit scrutiny
...Those people said that the application had been under review for roughly two years, and had at one point included a demand — which was not met — for enhanced access to the group’s security-protected website, which would have revealed member names. Tax experts said that an organization’s membership list is information that would not typically be required. The I.R.S. already had access to the site’s basic levels, a request it considers routine for applications for 501(c)(3) nonprofit status....