Apart from what’s mentioned above, you could make a case that the IRS’s targeting of conservative groups violates the Constitution. The 1st Amendment could have been violated if the extra scrutiny is deemed to have hindered these groups’ freedom of speech; the 14th Amendment could come into play if the practice violated the equal protection clause, which prevents the government from discriminating against its people; and the 4th Amendment’s could be applied if the scrutiny is seen as “unreasonable search and seizure.”

But violating the Constitution isn’t technically a crime.

“It is possible for a taxpayer to sue individual employees for allegedly denying them constitutional rights. This usually arises in the context of searches or seizures in violation of the 4th Amendment,” Baran said. “In any case, such suits are private civil suits, not criminal suits, and are very difficult to succeed in.”

And in fact, the inspector general responsible for investigating the IRS, Russell George, agreed with Miller that no laws were broken when the conservative groups were targeted.