Yep - your only requirement is to release your returns to the IRS, who do the assessment from a legal standpoint. If not legal, you get due process.
If liberals want more legal assessments, let them try to budget for more IRS auditors - good luck.
The IRS has engaged in criminal behavior before to trash political opponents. Look at the tea party. Look at the founder Mozilla who got ousted because his donation from his own pocket to the popularly supported prop eight initiative was deemed politically incorrect by the Homofascists.