On March 22, 2016, the Sixth Circuit issued this 17-page opinion in U.S. v NorCal Tea Party Patriots, 15-3793. The immediate issue in the Sixth Circuit was whether the IRS must release the names of all applicants for tax-exempt status in the last few years. A group of Tea Party and associated groups had filed a lawsuit, alleging that the IRS treats them far worse when they apply for 501(c)(3) tax status, than the IRS treats other groups. In order to prosecute the lawsuit, the Tea Party groups wanted to engage in discovery. Specifically, the plaintiffs wanted to show evidence that the IRS treats other groups far more leniently. But the IRS had refused to comply with that discovery request. The Sixth Circuit ordered the IRS to release the list.

The decision’s first two sentences are, “Among the most serious allegations a federal court can address are that an Executive agency has targeted citizens for mistreatment based on their political views. No citizen — Republican or Democrat, socialist or libertarian — should be targeted or even have to fear being targeted on those grounds.” The decision is by Judge Raymond Kethledge, a Bush Jr. appointee. The decision is co-signed by Judge Damon Keith, a Carter appointee, and David McKeague, a Bush Jr. appointee.

The allegations in the underlying lawsuit are that the IRS took four times as long to process applications from Tea Party Groups, and asked very obtrusive information, such as the names of all donors who had run for office, and for e-mail communications among the group’s leaders. Tax-exempt groups (otherwise known as 501c3 groups) are legally permitted to engage in limited, issue-based political advocacy. The lead plaintiff is the Northern California Tea Party Patriots, but there are many plaintiffs and this is a class action lawsuit. Thanks to Mark Seidenberg for this news.