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SOURCE https://www.forbes.com/sites/kellyphillipserb/2016/06/24/irs-targeting-scandal-citizens-united-lois-lerner-and-the-20m-tax-saga-that-wont-go-away/#50823d64bcd1
IRS Targeting Scandal: Citizens United, Lois Lerner And The $20M Tax Saga That Won't Go Away
Kelly Phillips Erb, Senior Contributor
It was the question heard round the tax world. But it was the answer that made waves. In 2013, then Acting Director of Exempt Organizations at IRS, Lois Lerner, apologized to a room of tax lawyers for the IRS's inappropriate targeting of conservative political groups. Her comments set off a chain of events that would slash IRS funds, fire officials and consider impeachment proceedings for IRS Commissioner Koskinen's actions. But the scandal didn't begin or end there.
July 2008: In the run-up to the presidential election, Citizens United, a conservative lobbying group, wants to air a series of commercials promoting a film targeting Hillary Clinton, who was seeking the 2008 Democratic presidential nomination. The United States District Court for the District of Columbia ruled that they couldn’t, finding that it was a violation of the Bipartisan Campaign Reform Act of 2002 (also known as the McCain–Feingold Act). The group appealed.
March 24, 2009: The Supreme Court agrees to hear the case, and oral arguments begin in Citizens United v. Federal Election Commission. Theodore B. Olson, who successfully represented former President George W. Bush in Bush v. Gore, represents Citizens United. Malcolm L. Stewart of the Department of Justice represents the government. More than 40 briefs amicus curiae were filed, including those from Sen. John McCain (R-AZ), Sen. Mitch McConnell (R-KY), the Institute for Justice and the NRA.
January 21, 2010: The Supreme Court issues an opinion reversing the original decision in part, affirming the matter in part and remanding it back to the lower court. The Court finds that it is unconstitutional to ban all free speech by corporations, unions, and other organizations – even as it applied to political campaigns. As a result of the ruling, the number of nonprofit organizations applying for tax-exempt status under section 501(c)(4) of the Tax Code increases dramatically.
August 2010: To deal with the increase, the IRS distributes its first formal BOLO (Be on the Lookout) listing for purposes of reviewing applications. Initially limited to Tea Party organizations applying for tax-exempt status, it widens over the next year to include more groups, and specific policy positions such as government spending and taxes. By 2011, acting Director of Exempt Organizations, Lois Lerner, is advised of the practice. The use of BOLO lists continues until June 12, 2013.