The IRS Scandal, Day 986

Legal Insurrection, Tea Party Class Action Against IRS Abuse May Proceed:

Tea Party groups won a major victory last week, when Judge Susan J. Dlott of the United States District Court for the Southern District of Ohio certified a class of Tea Party organizations that allege the IRS intentionally delayed their applications for preferential tax treatment based on their political viewpoints. ...

Having survived the hazardous class certification step, the Plaintiffs will now get substantive discovery from the IRS and from third parties. ...

Ms. Lerner’s deposition, assuming Plaintiffs are able to take it, will be a blockbuster.  Ms. Lerner, of course, was the senior-most identified IRS official with knowledge and apparent participation in slow-rolling IRS applications.  She would be entitled to assert her 5th Amendment right against self-incrimination, but only for questions that could lead to criminal penalties against her.

A subpoena to appear for deposition can also include a request for documents.  This is called a subpoena duces tecum.  In a very limited set of circumstances, production of documents can raise Fifth Amendment issues, but it is rare and not obviously applicable here.  This means that any email correspondence to or from Ms. Lerner regarding Tea Party groups should be discoverable.

In addition, a jury is entitled to make a negative inference against a party asserting his or her Fifth Amendment rights in a civil suit.  That is, Ms. Lerner or anyone else appearing on behalf of the IRS could assert his or her Fifth Amendment rights, but the jury would be entitled to assume he or she is doing so because the answer would be incriminating.  If the IRS refused to answer the question “did you delay Tea Party applications?” the jury would be entitled to infer that the deponent or witness is refusing to answer the question because the IRS did in fact delay Tea Party applications.

In a criminal case, the jury is forbidden from drawing any negative inference from a witness’s assertion of his or her Fifth Amendment rights.

In short, Ms. Lerner can repeat her despicable performance before Congress, and continue to stonewall the search for what exactly happened at the IRS, why, and on who’s orders, but she may well suffer personal repercussions now that she was able to evade in Congress’s hearings (with the assistance of a complacent and complicit Department of Justice).

• The IRS Scandal, Day 985 (Jan. 19, 2016)
• The IRS Scandal, Day 984 (Jan. 18, 2016)
• The IRS Scandal, Day 983 (Jan. 17, 2016)
• The IRS Scandal, Day 982 (Jan. 16, 2016)
• The IRS Scandal, Day 981 (Jan. 15, 2016)
• The IRS Scandal, Day 980 (Jan. 14, 2016)
• The IRS Scandal, Day 979 (Jan. 13, 2016)
• The IRS Scandal, Day 978 (Jan. 12, 2016)
• The IRS Scandal, Day 977 (Jan. 11, 2016)
• The IRS Scandal, Day 976 (Jan. 10, 2016)
• The IRS Scandal, Day 975 (Jan. 9, 2016)
• The IRS Scandal, Day 974 (Jan. 8, 2016)
• The IRS Scandal, Day 973 (Jan. 7, 2016)
• The IRS Scandal, Day 972 (Jan. 6, 2016)
• The IRS Scandal, Day 971 (Jan. 5, 2016)
• The IRS Scandal, Day 970 (Jan. 4, 2016)
• The IRS Scandal, Day 969 (Jan. 3, 2016)
• The IRS Scandal, Day 968 (Jan. 2, 2016)
• The IRS Scandal, Day 967 (Jan. 1, 2016)
• The IRS Scandal, Day 966 (Dec. 31, 2015)
• The IRS Scandal, Day 965 (Dec. 30, 2015)
• The IRS Scandal, Day 964 (Dec. 29, 2015)
• The IRS Scandal, Day 963 (Dec. 28, 2015)
• The IRS Scandal, Day 962 (Dec. 27, 2015)
• The IRS Scandal, Day 961 (Dec. 26, 2015)
• The IRS Scandal, Day 960 (Dec. 25, 2015)
• The IRS Scandal, Day 959 (Dec. 24, 2015)
• The IRS Scandal, Day 958 (Dec. 23, 2015)
• The IRS Scandal, Day 957 (Dec. 22, 2015)
• The IRS Scandal, Day 956 (Dec. 21, 2015)
• The IRS Scandal, Day 955 (Dec. 20, 2015)
• The IRS Scandal, Day 954 (Dec. 19, 2015)
• The IRS Scandal, Day 953 (Dec. 18, 2015)
• The IRS Scandal, Day 952 (Dec. 17, 2015)
• The IRS Scandal, Day 951 (Dec. 16, 2015)
• The IRS Scandal, Day 950 (Dec. 15, 2015)
• The IRS Scandal, Day 949 (Dec. 14, 2015)
• The IRS Scandal, Day 948 (Dec. 13, 2015)
• The IRS Scandal, Day 947 (Dec. 12, 2015)
• The IRS Scandal, Day 946 (Dec. 11, 2015)
• The IRS Scandal, Day 945 (Dec. 10, 2015)
• The IRS Scandal, Day 944 (Dec. 9, 2015)
• The IRS Scandal, Day 943 (Dec. 8, 2015)
• The IRS Scandal, Day 942 (Dec. 7, 2015)
• The IRS Scandal, Day 941 (Dec. 6, 2015)
• The IRS Scandal, Day 940 (Dec. 5, 2015)
• The IRS Scandal, Day 939 (Dec. 4, 2015)
• The IRS Scandal, Day 938 (Dec. 3, 2015)
• The IRS Scandal, Day 937 (Dec. 2, 2015)
• The IRS Scandal, Day 936 (Dec. 1, 2015)
• The IRS Scandal, Day 935 (Nov. 30, 2015)
• The IRS Scandal, Day 934 (Nov. 29, 2015)
• The IRS Scandal, Day 933 (Nov. 28, 2015)
• The IRS Scandal, Day 932 (Nov. 27, 2015)
• The IRS Scandal, Day 931 (Nov. 26, 2015)
• The IRS Scandal, Day 930 (Nov. 25, 2015)
• The IRS Scandal, Day 929 (Nov. 24, 2015)
• The IRS Scandal, Day 928 (Nov. 23, 2015)
• The IRS Scandal, Day 927 (Nov. 22, 2015)
• The IRS Scandal, Day 926 (Nov. 21, 2015)
• The IRS Scandal, Day 925 (Nov. 20, 2015)
• The IRS Scandal, Day 924 (Nov. 19, 2015)
• The IRS Scandal, Day 923 (Nov. 18, 2015)
• The IRS Scandal, Day 922 (Nov. 17, 2015)
• The IRS Scandal, Day 921 (Nov. 16, 2015)
• The IRS Scandal, Day 920 (Nov. 15, 2015)
• The IRS Scandal, Day 919 (Nov. 14, 2015)
• The IRS Scandal, Day 918 (Nov. 13, 2015)
• The IRS Scandal, Day 917 (Nov. 12, 2015)
• The IRS Scandal, Day 916 (Nov. 11, 2015)
• The IRS Scandal, Day 915 (Nov. 10, 2015)
• The IRS Scandal, Day 914 (Nov. 9, 2015)
• The IRS Scandal, Day 913 (Nov. 8, 2015)
• The IRS Scandal, Day 912 (Nov. 7, 2015)
• The IRS Scandal, Day 911 (Nov. 6, 2015)
• The IRS Scandal, Day 910 (Nov. 5, 2015)
• The IRS Scandal, Day 909 (Nov. 4, 2015)
• The IRS Scandal, Day 908 (Nov. 3, 2015)
• The IRS Scandal, Day 907 (Nov. 2, 2015)
• The IRS Scandal, Day 906 (Nov. 1, 2015)
• The IRS Scandal, Day 905 (Oct. 31, 2015)
• The IRS Scandal, Day 904 (Oct. 30, 2015)
• The IRS Scandal, Day 903 (Oct. 29, 2015)
• The IRS Scandal, Day 902 (Oct. 28, 2015)
• The IRS Scandal, Day 901 (Oct. 27, 2015)
• The IRS Scandal, Days 801-900 (July 19, 2015 - Oct. 26, 2015)
• The IRS Scandal, Days 701-800 (April 10, 2015 - July 18, 2015)
• The IRS Scandal, Days 601-700 (Dec. 31, 2014 - April 9, 2015)
• The IRS Scandal, Days 501-600 (Sept. 22, 2014-Dec. 30, 2014)
• The IRS Scandal, Days 401-500 (June 14, 2014 - Sept. 21,2014)
• The IRS Scandal, Days 301-400 (Mar. 6, 2014 - June 13, 2014)
• The IRS Scandal, Days 201-300 (Nov. 26, 2013 - Mar. 5, 2014)
• The IRS Scandal, Days 101-200 (Aug. 18, 2013 - Nov. 25, 2013)
• The IRS Scandal, Days 1-100 (May 10, 2013 - Aug. 17, 2013)