[Congressional Record (Bound Edition), Volume 159 (2013), Part 5]
[Senate]
[Pages 6884-6885]
[From the U.S. Government Publishing Office, www.gpo.gov]




                                THE IRS

  Mr. COATS. Madam President, Thomas Jefferson once said:

       The majority, oppressing an individual, is guilty of a 
     crime, abuses its strength, and by acting on the law of the 
     strongest breaks up the foundations of society.

  The foundation of this society, this great society based on 
democracy, is the principle of self-determination and the belief that 
every American is equal under the law and guaranteed liberty. This 
principle is ingrained in the character of our Nation, and it is 
enshrined in our Constitution.
  Of the many things that set us apart from other nations, there is 
none greater than the First Amendment to the Constitution--the freedom 
of religion, the freedom of the press, freedom to assemble and to 
petition our government, and the freedom of speech.
  Under the First Amendment, Americans have the right to organize 
around the issues and values they believe in, and they have the right 
to disagree with their government. This liberty is part of what 
energizes our democracy, and it is essential if this democracy is to 
prevail.
  That freedom has come under attack recently by our very own 
government when the Internal Revenue Service targeted conservative 
groups, including at least one in my home State of Indiana, for extra 
scrutiny based on their political leanings. The IRS must be 
nonpartisan. It has to be. It is not a partisan watchdog.
  Why did the enforcers of our Tax Code target groups with applications 
that included the words ``tea party,'' ``patriots,'' or ``9/12 
Project''? Why did it single out applications of groups focusing on 
issues such as government spending, government debt and taxes, to 
educate the public by advocacy to ``make America a better place to 
live,'' or those who sought to educate Americans about our 
Constitution? The IRS singled out a group formed to better educate 
Americans about our Constitution. What, are they afraid they are going 
to read it? The IRS targeted a group that wants to make America a 
better place to live. They are afraid that these groups are going to 
succeed by questioning the policies of this administration and perhaps 
suggesting a different course.
  This is outrageous, this targeting. The inspector general issued a 
report yesterday saying these are very serious allegations, and they 
reveal an effort to misuse government power to unfairly scrutinize 
those who simply disagree with the policies of this administration. 
Remember the timing. All of this took place during a national election.
  I have met with tea party groups all across the State of Indiana. 
Unlike the characterization that is made by some, these are honest, 
law-abiding citizens who are deeply concerned about the future of their 
country. They are deeply concerned about our nation's plunge into 
deficit spending and debt that may never be able to be repaid and may 
be dumped in the laps of our children and our grandchildren. They want 
to do something about it, and they are deeply concerned about abuses of 
the rights guaranteed under the Constitution. They said one of the 
first things they do is suggest why don't we read the Constitution and 
better understand the Constitution.
  I think that is a good idea, because I think some of the things we 
are doing raise the question of whether they are constitutional. To 
form a group for the purpose of addressing concerns about the national 
debt, which is running out of control, about a government that is 
spending like a drunken sailor, about a government that refuses to do 
what just about every business in America and every family in America 
has had to do during this time of downturn and recession--that is to 
tighten their belts and spend more wisely--only the Federal Government 
doesn't do this and hasn't done this successfully. So they get targeted 
by an agency that oversees their taxes and intimidates them or fails to 
give a rational evaluation of their application for tax exempt status? 
This targeting is not only inappropriate, it is outrageous and it is 
disgraceful. It is a despicable abuse of power and a direct assault on 
our Constitution. It is exactly the type of thing that makes Americans 
further distrust their government.
  Earlier this year, the Pew Research Center released a poll revealing 
that 73 percent of Americans distrust their government. In other words, 
only 3 out of every 10 Americans have faith in the Federal Government. 
This trust deficit is something we should not ignore. It is an alarming 
indication of how the

[[Page 6885]]

American people view their government--one that continues to overreach. 
Those of us who are trying to assure our constituents that we are doing 
everything we can to keep this government from overreaching, who know 
we need to restore this trust, we are now hit with something like this.
  The IRS is given the responsibility of carrying out the law. It 
should never use its powers for partisan purposes--ever. Violating that 
standard destroys the integrity of our government and further erodes 
the trust of the American people. Neither those of us who make the laws 
nor those who enforce the laws can be above the law, but the IRS 
believed it was above the law when it targeted conservative groups for 
scrutiny. Make no mistake, it is the IRS that will be under scrutiny 
because of their own abuse, and so will every other agency of 
government because we are beginning to discover a disturbing pattern of 
politically motivated abuse.
  Sometimes I think we are beginning to hear the echoes of Watergate 
whispering through this town and through the residence at 1600 
Pennsylvania Avenue.
  I have a hard time believing their apology and explanation that this 
was simply a misguided effort by low-level bureaucrats attempting to 
organize applications for tax exempt status. Where have we heard that 
before? Oh, yes, Benghazi--these were some low-level bureaucrats who 
made the wrong decision.
  Where does the buck stop in this town? It doesn't stop at the 
President's desk or at the desk of the Secretary of State. It seems to 
be pushed down to the ``low-level bureaucrats'' who should have been 
supervised better. These people went off and did their own thing so 
let's just dismiss it, push it to the side. So, yes, we lost an 
ambassador--that was a tragic situation--and three others who were 
there trying to protect him, but what is the big deal? It is over with. 
It was a mistake, so let's move on.
  It is just like this pathetically weak statement from our President 
who said if this turns out to be the case, then, of course, we will 
need to do something about it. It is real. It is there. It has to be 
addressed.
  While an apology from the IRS is necessary, it is not enough to just 
simply say it is an inappropriate act. The targeting of these groups, 
which was confirmed by, as I said, the inspector general, is a very 
serious allegation and reveals an effort to misuse government power to 
unfairly scrutinize those who disagree with the administration. The 
actions of the IRS to target groups based on political viewpoints is 
outrageous and disgraceful. It is an abuse of power and a direct 
assault on our Constitution.
  Madam President, there must be accountability and responsibility from 
top leadership, and that includes the White House. The American people 
deserve answers. How could this clearly unconstitutional action have 
occurred? Who was involved and who else was aware of this deliberate 
targeting? What steps will be taken to ensure this doesn't happen 
again?
  Today, I have joined all of my Senate Republican colleagues in 
sending the President a letter demanding the administration comply 
fully with all congressional inquiries on this matter. No more 
avoiding, no more delaying, no more stonewalling, no more inappropriate 
responses. It is time for the administration to start answering some 
questions for the American people.
  This scandal has left a stain on the IRS that I believe cannot be 
repaired under current leadership. The head of the IRS, as well as 
every supervisor involved, should be removed from their posts.
  We will not tolerate the intimidation and silencing of Americans 
simply for exercising their First Amendment rights.
  Let me conclude by repeating Thomas Jefferson's warning:

       We must not allow this abuse of fundamental constitutional 
     rights to break up the very foundations of society.

  Madam President, I yield the floor.
  The PRESIDING OFFICER. The Senator from Wyoming.

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