Since the Citizens United decision, too many political organizations have been granted the tax status of social welfare organizations, in spite of the fact that they are funded by Carl Rove or the Koch brothers.
In trying to cope with that situation, the IRS may have resorted to improper identification methods, but that is hardly “criminal.”
The IRS’s budget is down. Their duties are increased. Most employees of that agency haven’t had a pay raise for three years. But the IRS is an easy target.