News broke last week that the IRS targeted Tea Party groups for special investigation prior to the last presidential election. The IRS has apologized, initially blaming overzealous "low-level employees" (aren't they all?) for the program. Although subsequent reports have revealed that the IRS higher-ups have known long about the program, I would never doubt the zeal of low-level IRS employees. For two great examples of the great things they can accomplish when they put their minds to it, see this post: "Dumpster-diving, movie-watching, newspaper-reading, relentless ... IRS agents".