An abstract from a Heritage Legal Memorandum authored by Hans A. von Spakovsky:

The targeting of conservative citizen organizations by the Internal
Revenue Service should concern every American. As one of the most
powerful federal agencies, the IRS can devastate associations of
like-minded individuals, such as nonprofit Tea Party groups, that form a
fundamental part of America’s political culture. Citizens use these
groups not only to assert their views and opinions under the protection
of the First Amendment, but also to advance the social welfare of the
country. Government employees who willfully violate the tax code to
retaliate against First Amendment–protected expression and activity
should lose their jobs—at the very least—and federal law governing tax
applications and returns should be strengthened by making IRS auditors
personally liable for First Amendment–type violations and clarifying and
simplifying the rules governing exemptions.