Tax‑code targeting weaponizes politics

Administrative use of tax‑exemption review procedures can be repurposed to exert political pressure on civic groups by imposing delays, invasively broad questionnaires, and public uncertainty that function as non‑criminal sanctions. The IRS controversy (Lois Lerner, keyword screening, IG 2017 findings, subsequent settlements) shows how routine regulatory tools can create a chilling effect on political association without court adjudication. — If agencies can pick political groups for burdensome review using opaque criteria, that transforms audit and permitting systems into instruments of political control and so requires new statutory guardrails, transparency rules, and independent oversight.