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Lois Lerner Out From Under Freedom Path Lawsuit For Now

In count IV, Freedom Path challenges as unconstitutional the IRS’s use of certain policies and procedures to target conservative organizations for heightened review of applications for tax-exempt status. Although the IRS’s adherence to these policies and procedures may ultimately culminate in a final decision regarding Freedom Path’s tax-exempt status, the use of these policies and procedures neither marks the consummation of the IRS’s decisionmaking process nor determines Freedom Path’s rights or obligations or precipitates legal consequences.

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Over and over again courts have said that there is nothing sinister in so arranging one’s affairs as to keep taxes as low as possible. Everybody does so, rich or poor; and all do right, for nobody owes any public duty to pay more than the law demands: taxes are enforced exactions, not voluntary contributions. To demand more in the name of morals is mere cant.