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A substantial number of Tea Party organizations have come under attack by the IRS, which seeks to hinder the issuance of a tax-exempt status by making such an application, for all intents and purposes, impossible. Many Tea Party groups seek to take advantage of tax-exempt status under Internal Revenue Code (I.R.C.) § 501(c)(3), and § 501(c)(4); and while these impose specific responsibilities, the IRS is clearly abusing its discretionary power, by asking for information that is impossible to provide, or is unconstitutional to ask for.

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