From the outset, Internal Revenue Service lawyers based in Washington, D.C., provided important guidance on the handling of tea-party groups’ applications for tax-exempt status, according to both IRS sources and the inspector general’s report released in mid May. Officials in the Technical Unit of the IRS’s Rulings and Agreements office played an integral role in determining how the targeted applications were treated, provided general guidelines to Cincinnati case workers, briefed other agency employees on the status of the special cases, and reviewed all those intrusive requests demanding “more information” from tea-party groups. At times, the Technical Unit lawyers seemed to...