IRS employees face criminal conduct issues if they violate taxpayer civil rights. An IRS employee who deliberately targets an applicant or group of applicants (for classification as a tax-exempt entity) for scrutiny, delay, denial or other adverse treatment because of their viewpoint may be criminally liable for intentional discrimination.
Intentional viewpoint discrimination may violate civil rights statutes which criminalize acting under “color of law” to willfully deprive a person of rights protected by the US constitution or other federal law.
Intentional viewpoint discrimination may violate criminal statutes that prohibit IRS employees from committing willful oppression under “color of law”, which includes deliberately failing to perform official duties with the intent of defeating “the due administration of revenue laws” or by “corruptly impeding or obstructing the administration of the tax code” (See 26 USC 7214(a)(1), (a)(3), 7212(a).
These statutes require “proof beyond a reasonable doubt” that an IRS official specifically intended to violate the Constitution, tax code, or another federal law.
For taxpayers, whose civil rights may have been violated they should immediately seek an opinion from qualified counsel and consider their appropriate redress for violation of their legal rights and all available remedies.