The IRS cannot plead incompetence

Some sophisticated Democrats who’ve worked in executive agencies have suggested to me that the story is simpler than it seem—that the targeting wasn’t a political operation, an expression of political preference enforced by an increasingly partisan agency, its union and assorted higher-ups. A former senior White House official, and a very bright man, said this week he didn’t believe it was mischief but incompetence. But why did all the incompetent workers misunderstand their jobs and their mission in exactly the same way? Wouldn’t general incompetence suggest both liberal and conservative groups would be abused more or less equally, or in proportion to the number of their applications? Wouldn’t a lot of left-wing groups have been caught in the incompetence net? Wouldn’t we now be hearing honest and aggrieved statements from indignant progressives who expected better from their government?

Some person or persons made the decision to target, harass, delay and abuse. Some person or persons communicated the decision. Some persons executed them. Maybe we’re getting closer. John McKinnon and Dionne Searcey of The Wall Street Journal reported this week that IRS employees in the Cincinnati office—those are the ones tax-exempt unit chief Lois Lerner accused of going rogue, and attempted to throw under the bus—have told congressional investigators that agency officials in Washington helped direct the probe of the tea-party groups. Mr. McKinnon and Ms. Searcey reported that one of the workers told investigators an IRS lawyer in Washington, Carter Hull, “closely oversaw her work and suggested some of the questions asked applicants.”