Carson has it wrong. The IRS needs to be either completely eliminated significantly downsized.
We don't need multiple duplicate agencies. We have very capable government agencies now who already perform investigations into financial violations. No one needs the IRS to target individuals or groups. That's what is going on now and we all know who ever is in power is going to use it for their own hired muscle to enforce their own political agendas for anyone who happens to pay taxes.
We've been though this not only with Obama but many other administrations. This is not complex folks.
It is the IRS that determines tax-exempt status.