SCOOP: Rep. Adrian Smith slams politicized IRS revenue ruling as “a newer version of Lois Lerner”
Rep. Adrian Smith explained to us that, while Lois Lerner isn't at the IRS any longer, her legacy still looms large.
The Washington Reporter spoke with Rep. Adrian Smith (R., Neb.) about a controversial IRS revenue ruling following mounting GOP concerns that the policy was crafted by partisan bureaucrats and could be weaponized against conservative taxpayers. Earlier this year, a coalition of lawmakers urged the IRS to repeal the measure, warning it dramatically expanded the agency’s authority.
The controversy intensified after reporting revealed that a senior IRS lawyer involved in the ruling had privately pledged to “resist” President Trump and previously served as a Democratic Hill aide. Republicans said the revelation echoes the Lois Lerner scandal and reflects persistent ideological activism inside the agency.
In our interview with Rep. Smith, he sharply criticized the ruling and the culture behind it.
Washington Reporter:
“In July, you wrote to the IRS commissioner asking the IRS to revoke this controversial revenue ruling. Why did that stand out to you as you think about IRS oversight, political targeting, and hiring?”
Rep. Smith:
“You look back to the days of Lois Lerner and the overall posture the Democrats had with the IRS—it was problematic. Anytime the IRS invokes more authority, it begs a lot of questions.”
Washington Reporter:
“What do you make of the IRS’s makeup, where you have people writing these rules who are highly partisan left-wing actors?”
Rep. Smith:
“A lot of it is like a newer version of Lois Lerner. Our tax filing process should be more technologically based rather than personality based. Adding 87,000 new human beings without getting their technology right is an example of expanded power that’s unwarranted. Even Bill Clinton had to pull the IRS back when their audits were getting out of hand. That’s instructive—we can get compliance through customer service and modern technology, and that has not been a priority under the Biden administration.”
A senior Senate aide told the Reporter that Revenue Ruling 2024-14 “was written by far-left activists to target conservative businesses” and warned it “laid the groundwork to go after the Trump Organization” — and could be used as political lawfare “under a Gavin Newsom presidency.”
Republicans say scrutiny of the ruling is intensifying, and momentum is building for a full repeal before it can be used in future political targeting fights.