In the end, it all points to the following people: President Barack Obama, White House Senior Advisor Valerie Jarrett, former White House Chief of Staff Rahm Emanuel, former White House Senior Advisor David Axelrod, and former Secretary of the Treasury Timothy Geithner. It’s somewhere in this group that the plan to use the IRS to harass political opponents starting February 2010 was proposed and implemented.
I doubt it was Obama. He is just a puppet for others. I don’t think he is very intelligent, hence no transcripts, etc.