On Friday, the IRS blamed "low-level" employees in its Cincinnati office for targeting tax-exempt organizations that had "Tea Party" or "Patriots" in their names during the 2012 election and apologized for their actions. Upon a review of the IRS bureaucracy, though, the Cincinnati office is not a random backwater outpost for "low-level" IRS rogues. In fact, the Cincinnati office is where determinations on tax-exempt organizations' eligibility are made and is the only physical office in the complex IRS bureaucracy dedicated to tax-exempt determinations. On the IRS's website, in the "How to Contact the Tax Exempt and Government Entities Division" section,...