The rules that Obama says befuddled the IRS boneheads — to his benefit — read today exactly as they have read since 1959. For half a century they did not prevent the IRS from processing applications for tax-exempt status in less than three months. Some conservative group should offer $10,000 to anyone who can identify a liberal group that had the experience scores of conservative groups have had — an application delayed more than three years and receipt of an IRS questionnaire containing at least 60 questions.

Speaking of questions: Can anyone identify a Democratic Senate candidate whose tax records were leaked, as Christine O’Donnell’s were when she was the Republican candidate in Delaware in 2010? Is it a coincidence that in January 2011, after Catherine Engelbrecht requested tax-exempt status for two conservative groups she founded in Texas — King Street Patriots and True the Vote — the Engelbrecht family business was notified of its first IRS audit? Does James Comey wonder why (this was before he became FBI director), five months after Engelbrecht’s tax-exemption request, FBI agents appeared seeking information about attendees at the King Street Patriots meetings? Were five subsequent FBI contacts “checking in” for “updates” on the group’s activities really necessary? Why did the Occupational Safety and Health Administration and the Bureau of Alcohol, Tobacco, Firearms and Explosives show a sudden intrusive interest in the Engelbrechts’ business, which has nothing to do with alcohol or tobacco or firearms or explosives?