IRS Training Guidance Doesn’t Appear to Have a Smoking Gun

Susan Walsh/AP File Photo

After an eight-month legal tug-of-war, the Internal Revenue Service released a large batch of training documents used by its Exempt Organizations Division in the lead-up to the controversial extra scrutiny applied to largely conservative applicants for tax-exempt status, the nonprofit publisher Tax Analysts announced on Friday.

The 1,200 pages from 2009 turned over to the publication on Jan. 15 were first requested under the Freedom of Information Act in May. Delays from the agency prompted Tax Analysts in August to file a lawsuit. The new batch adds to the 1,000 pages released in September and 1,800 pages turned over in November.

IRS officials had pointed out that staff have been swamped handling demands for documents by the several congressional committees probing charges that the IRS had showed political favoritism in subjecting mostly Tea Party-type groups to delays and extra paperwork.

The internal staff materials consist of student guides for exempt organizations determinations; learning objectives and  course  requirements; sample case processing  forms for exemption applications; teaching materials and objectives for instruction on section 501(c)(4) organizations; definitions of relevant EO [exempt organizations] measurement terms such as “solely”  and “primarily” and their corresponding activity percentages; and training  materials for EO determinations specialists.

The words “solely” and “primarily” are important because the IRS was reviewing applications for tax exemptions under a decades-old Treasury Department regulation designed to help officials determine whether applying organizations spend the bulk of their time and resources on politics as opposed to social welfare.

Though the publisher has shared the raw documents with its readers, its reporters and analysts have not yet reached conclusions on their significance, Christopher Bergin, Tax Analysts president and  publisher, told Government Executive. The collection, however, appears incomplete, he added.

“If anyone’s looking for a scandal, I don’t think they will find it in the documents we have here,” he said. “These are training materials, which you would think, as a matter of course, would be public. The fact that it took eight months, a lawsuit and a court order to get what we have thus far,” he added, “really tells you the IRS still hasn’t figured out how to deal with its problems.” 

Stay up-to-date with federal news alerts and analysis — Sign up for GovExec's email newsletters.
Close [ x ] More from GovExec

Thank you for subscribing to newsletters from
We think these reports might interest you:

  • Sponsored by G Suite

    Cross-Agency Teamwork, Anytime and Anywhere

    Dan McCrae, director of IT service delivery division, National Oceanic and Atmospheric Administration (NOAA)

  • Data-Centric Security vs. Database-Level Security

    Database-level encryption had its origins in the 1990s and early 2000s in response to very basic risks which largely revolved around the theft of servers, backup tapes and other physical-layer assets. As noted in Verizon’s 2014, Data Breach Investigations Report (DBIR)1, threats today are far more advanced and dangerous.

  • Federal IT Applications: Assessing Government's Core Drivers

    In order to better understand the current state of external and internal-facing agency workplace applications, Government Business Council (GBC) and Riverbed undertook an in-depth research study of federal employees. Overall, survey findings indicate that federal IT applications still face a gamut of challenges with regard to quality, reliability, and performance management.

  • PIV- I And Multifactor Authentication: The Best Defense for Federal Government Contractors

    This white paper explores NIST SP 800-171 and why compliance is critical to federal government contractors, especially those that work with the Department of Defense, as well as how leveraging PIV-I credentialing with multifactor authentication can be used as a defense against cyberattacks

  • Toward A More Innovative Government

    This research study aims to understand how state and local leaders regard their agency’s innovation efforts and what they are doing to overcome the challenges they face in successfully implementing these efforts.

  • From Volume to Value: UK’s NHS Digital Provides U.S. Healthcare Agencies A Roadmap For Value-Based Payment Models

    The U.S. healthcare industry is rapidly moving away from traditional fee-for-service models and towards value-based purchasing that reimburses physicians for quality of care in place of frequency of care.

  • GBC Flash Poll: Is Your Agency Safe?

    Federal leaders weigh in on the state of information security


When you download a report, your information may be shared with the underwriters of that document.