The Justice Department was investigating circumstances surrounding the disappearance of IRS emails that Republicans believed could shed light on the possible targeting of conservative and other political groups by the agency.
The Justice Department closed its two-year investigation in October 2015. No charges were brought against former IRS official Lois Lerner or anyone else at the agency.
Two hundred ninety-six applications by groups were flagged for further review. About 75 groups had names with "tea party" or "patriot" in them.
Early 2010 - According to the May 2013 Inspector General report, "Inappropriate Criteria Were Used to Identify Tax-Exempt Applications for Review," the inappropriate targeting of mainly conservative groups begins. This targeting involves delaying the processing of their applications and requesting information deemed unnecessary.
May 2010 - According to the report, "EO (Exempt Organizations) function officials stated that, in May 2010, the Determinations Unit began developing a spreadsheet that would become known as the "Be On the Look Out" listing (hereafter referred to as the BOLO listing) "which included the emerging issue of Tea Party applications."
July 2010 - The Determinations Unit asks its specialists to BOLO for Tea Party applications.
2010-2012 - According to the report, action is taken to change the criteria used "for identifying potential political cases" involving groups seeking tax-exempt status approximately five times over a two-year period.
May 2012 - After the IRS is first notified of the practice, the use of some BOLO lists involving conservative labels is stopped.
November 9, 2012 - IRS Commissioner Douglas Shulman
leaves office at the end of his term, and Steven Miller, the deputy commissioner, takes his place.
May 10, 2013 - Miller helps engineer an apology by Lerner, the director of the Exempt Organizations Division since January 2006, through a planted question at an American Bar Association meeting.
-- The IRS holds a conference call with reporters where they admit they've made "mistakes"
in the last few years while trying to process requests from groups seeking tax-exempt status.
May 15, 2013 -
Miller is forced to resign
by Treasury Secretary Jack Lew
after it comes to light that he knew about the targeting. It is announced by President Barack Obama
later that day.
May 16, 2013 - Obama chooses a new acting commissioner, Daniel Werfel, who had been the controller of the White House's Office of Management and Budget.
May 22, 2013 -
Lerner invokes her Fifth Amendment right against self-incrimination
after she denies any wrongdoing in a brief statement to the House Oversight Committee. It is later determined she waived these rights.
-- Shulman denies he knew about the targeting, and when he found out about some of it, he made steps to have it reviewed.
-- Miller claims the targeting happened because of staffers being overworked and not understanding unclear regulations rather than because of political motivations.
May 23, 2013 -
After Lerner refuses to resign, she is placed on administrative leave
, according to Congressional sources in both parties.
June 12, 2013 - Werfel stops the use of all BOLO lists by the tax-exemption unit after learning that some of them were still in use.
June 24, 2013 -
Democratic Congressman Sander Levin of Michigan charges that liberal groups
were targeted by the IRS as well.
September 23, 2013 -
December 20, 2013 - John Koskinen is appointed to the IRS commissioner position.
March 5, 2014 -
Lerner refuses to testify
before the House Oversight and Government Reform Committee.
March 26, 2014 -
before the House Oversight and Government Reform Committee about how the IRS is going to try and restore public trust when it comes to exempt organizations.
April 9, 2014 -
The House Committee on Ways and Means refer Lerner to the DOJ for possible criminal charges.
April 10, 2014 - The Repu