So okay on Colbert's show

[siligut]

2. This Salon article says they were novices

http://www.salon.com/2013/05/16/the_real_irs_scandal_targeting_by_class/

Why would this be the case? First of all, a 501(c)(4) group need not apply with the IRS to prove its tax-exempt status; it can simply self-declare, avoiding an initial review process. The IRS encourages groups to file applications, but those with the resources to hire a smart tax lawyer know they aren’t required to go through the trouble. Needless to say, most local Tea Party groups didn’t have that kind of professional expertise. So generally speaking, the small fish revealed themselves to the IRS initially, and since Congress requires reviews of every application for tax-exempt status, these groups become the low-hanging fruit, prone to investigation.

Thanks to Applegrove who originally posted the article here: http://www.democraticunderground.com/10022875838