If ever a federal agency has made ineptitude into an art form, it has to be the IRS. After months of stonewalling and grandstanding and Fifth Amendment privilege-pleading before congressional committees, Lois Lerner and the IRS are now the subject of a federal lawsuit. In response to charges that they unfairly impeded the tax-exempt application of the organization "True the Vote," for political reasons, the IRS is invoking "the dog ate my homework" defense In sworn affidavits filed in court by top IRS muckety-mucks, the IRS maintains that Lois Lerner's computer was sent out to be fixed by a private...