In the News: National Review Online: Silenced by the Taxman

By Bradley A. Smith

But the IRS has not been completely inactive. Just before heading off for the Thanksgiving holiday, the agency dumped a proposed rule into the Federal Register that, if enacted in its current form, would place further restrictions on the political activity of citizen groups, including nonpartisan voter-registration efforts, “meet the candidate” nights and debates, and communications aimed at informing citizens about pending legislation in Congress and the states. It appears, frankly, to be an effort to institutionalize political discrimination in the tax code.

The proposed rule is not entirely without merit. It would do away with the broad, indeterminate “facts and circumstances” test that was a major contributing factor to the IRS scandal. Under that rule…

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