IRS Fighting Hard To Avoid Tea Party Class Action Claims

The IRS recently filed a motion to dismiss class action claims brought by Tea Party groups.  In NorCal Tea Party Patriots, et. al. v. IRS, et. al., S.D. Ohio, Case No. 1:13-cv-00341, Tea Party groups asserted that the IRS singled out their organizations when those organizations sought exemption from taxation pursuant to Section 501(c)(4) of the Internal Revenue Code, which would allow those groups to avoid paying duplicative tax on contributions made for expressive activities.  The Tea Party groups assert that the IRS targeted their organizations for excessive scrutiny which caused delay and expense, violated the Privacy Act of 1974 and violated the groups' First and Fifth Amendment rights.  The groups seek damages for the privacy violation, expense of complying with unlawful information requests, loss of donations, membership fees and grants, and increased tax burdens.