Yep. Wyden essentially says that anyone applying for C4 status is committing tax fraud because they don’t disclose their donors. He is applying justification for what IRS did.
A Dem is inverting reality again as usual. He wants us to think that this happened in an atmosphere murky guidance and low-level employees having to make their best guesses as to what to do, so we need new laws to Make Sure This Never Happens Again. Of course this incident is a shocking aberration from any possible atmosphere of regulatory competence and history.