Exhibit 891

Review of Selected Criteria Used to Identify Tax-Exempt Applications for Review (2017-10-054)

Exhibit 891 · Inspector general audit

Review of Selected Criteria Used to Identify Tax-Exempt Applications for Review (2017-10-054)

While most of the potentially political applications that the IRS set aside for heightened scrutiny were Tea Party and conservative groups, the IRS also flagged some left-leaning tax-exempt applicants for processing.

Audited 17 criteria from 259 used 2004-2013, including Progressive, Occupy, ACORN Successors and Emerge beside Rally Patriots, We the People and Healthcare Legislation. 146 case files reviewed (Progressive 61, ACORN Successors 14, Healthcare Legislation 16). Quotes the IRS July 2012 assessment of case names.

Source: Treasury Inspector General for Tax Administration
Date: 28 September 2017
Quoted from: p. 2 (quoting S. Rept. 114-119); case table Figure 4, p. 10; Progressive criterion text pp. 77-78
Grade: Primary record
Document: https://www.tigta.gov/sites/default/files/reports/2022-02/201710054fr.pdf
Accessed: 2026-11-10
Cited by: Findings citing this exhibit

Cited by

Finding POL-5.12: Primary record TIGTA found that from early 2010 the IRS selected exemption applications by names and policy positions, and that every application with "Tea Party," "Patriots" or "9/12" in its name was processed as a potential political case. The criteria TIGTA reviewed also included "Progressive," Occupy, ACORN Successors and Emerge, and 6 of 20 applications with "progress" or "progressive" in the name (30 percent) were processed as potential political cases.