ABC News has learned that the Internal Revenue Service never conducted an investigation into South Carolina Governor Nikki Haley’s involvement in a Sikh temple’s finances. Nanette Downing, Director of EO Examinations, stated in the letter, “…we did not conduct an examination for the above period (tax year ended 2009)”.

Eric Hill, a program manager at the IRS, said in a separate letter to Haley’s chief of staff Tim Pearson that “we determined an examination was not warranted at that time.”

Earlier this week, Logan Smith wrote for a little-known website, The Palmetto Public Record, that Haley, a Republican, faced a federal investigation of her finances and those of the Sikh Religious Society, with which her family has been associated…