“Tea party” is for small-government constitutionalism, which was a great umbrella for both conservative conservatives and libertarian conservatives.
I can assure you that if any GOPe front-group ‘tea parties’ were caught in the web, that was not what the IRS was intending.
I tend to think it would have been very important for the IRS to take down GOP-E front groups since they were the ones who would promote Romney versus Obama.