Many Republicans are enraged over revelations in recent days that the Internal Revenue Service targeted conservative nonprofit groups with a campaign of audits and harassment. But of all the troubles now dogging the Obama administration—including the Benghazi fiasco and the Justice Department’s snooping on the Associated Press—the IRS episode, however alarming, is also the least surprising. As David Burnham noted in “A Law Unto Itself: The IRS and the Abuse of Power” (1990), “In almost every administration since the IRS’s inception the information and power of the tax agency have been mobilized for explicitly political purposes.

President Franklin Roosevelt used the IRS to harass newspaper publishers who were opposed to the New Deal, including William Randolph Hearst and Moses Annenberg, publisher of the Philadelphia Inquirer. Roosevelt also dropped the IRS hammer on political rivals such as the populist firebrand Huey Long and radio agitator Father Coughlin, and prominent Republicans such as former Treasury Secretary Andrew Mellon. Perhaps Roosevelt’s most pernicious tax skulduggery occurred in 1944. He spiked an IRS audit of illegal campaign contributions made by a government contractor to Congressman Lyndon Johnson, whose career might have been derailed if Texans had learned of the scandal.

President John F. Kennedy raised the political exploitation of the IRS to an art form. Shortly after capturing the presidency, JFK denounced “the discordant voices of extremism” and derided people who distrust their leaders—President Obama didn’t invent that particular rhetorical line. Shortly thereafter, JFK signaled at a news conference that he expected the IRS to be vigilant in policing the tax-exempt status of questionable (read: conservative) organizations.

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