The Senate Finance Committee Report read:
Our investigation found that from 2010 to 2013, IRS management was delinquent in its responsibility to provide effective control, guidance, and direction over the processing of applications for tax-exempt status filed by Tea Party and other political advocacy organizations.
Senator Orrin Hatch (R-UT), chairman of the Finance Committee stated:
This bipartisan investigation shows gross mismanagement at the highest levels of the IRS and confirms an unacceptable truth: that the IRS is prone to abuse…The Committee found evidence that the (Obama) administration's political agenda guided the IRS's actions with respect to their treatment of conservative groups… Personal politics of IRS employees, such as Lois Lerner, also impacted how the IRS conducted its business.
Amid the investigation, Senator Chuck Grassley (R-IA) together with Senator John Thune introduced the Taxpayer Bill of Rights Enhancement Act of 2015 to remedy the situation. Grassley, former Chairman of the Finance Committee responded to the report:
The findings are a wake-up call.” And he proposed “extending a remedy to social welfare organizations to force answers in instances where the IRS fails to act on an application in a timely manner or makes a negative determination on their tax-exempt status."
Both sides agree that the IRS is unprepared to handle the request of non-profits seeking to raise funds for the 2016 election cycle.