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July 29,2A15 JohnKoakinen Corrrmissioner Intemal Revenue Service I I I I Constitution Avenue, N\M Wa$inefon" DCZV224 Tameral. RiPPerda Director of the Exempt Organizations Division Intsnal Revenue Service I I f I C.onstimtion lkenue, NW Washington, DCZU224 Deu Corrrmissioner Ko*inen md lXrector Rimffda: State Conservative Reform Action PAC ('SCRAP') respectfirlly requests an immediate Intemal Revenue sernice (*IRS-) inve$igdion into the activities of Democratic Auomeys Generatl\ssociarion(*DAbAl iorfrilrreto file €nryendihrE mdconUihfionreports as rEqrrirod by federal tax law- Because offre serio|ls trtrIIE oflhese hx lavr violdiors; fre IRS should auditDAGA and impose any appropdatetaxes and penalties. purs,antto IRS procedures, SCRAP is also submiting tiit **ptuiot to the IRS field office in Dallas' InS kdion 527 Otgorrizstiorrs Federal tax law classifres as political organizations entities that are organized and operated primarily for the pu4rose orai*"tty J ioaitottv accepting contribrilions and/or making crryeditur€sto inftuence.t"ttio*- IRC $ SWA>Political orgruizdiotrs ae rquiredto notify tre IRS of fteir sfiffis w filing Form 8371. Site nc fi sn$)-l\ll political oreruizdions ae required to zubmit *ri"ai" "{*ait"* and contribution disclosures using Form 8872' unless tn"i ur" specifica$ """*pt"a ao* filing because they pr-ovide similar information to statc electim agencies" or ar' r€gistffed f"d# pohtical "o--iu"o- See IRC $ 527(D' Failure to file arcquir.dForm EtTZ,orfiluretoinchdsfuinformaionrequir€dontheFormSS'I2"tsa violation oftan rroo[J i* prmishable by ata:r at fu higN corporate rate, currenfly thirty-five percent, on the,ndisclosed contributions and expendittres. IRC $ 527(ixl); See also Rev' Rul' iml qi, 2oo3 _2o IRB (May 19, 20tr,3); IR-2fi x- 1 I 0 (Aug- 19 " zO04) - 104 N.19th Street, Richmond, Virginia 23223 SCRAPac'com

SCRAP's complaint of DAGA

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SCRAP's complaint of DAGA

Text of SCRAP's complaint of DAGA

  • July 29,2A15

    JohnKoakinenCorrrmissionerIntemal Revenue ServiceI I I I Constitution Avenue, N\MWa$inefon" DCZV224

    Tameral. RiPPerdaDirector of the Exempt Organizations DivisionIntsnal Revenue ServiceI I f I C.onstimtion lkenue, NWWashington, DCZU224

    Deu Corrrmissioner Ko*inen md lXrector Rimffda:

    State Conservative Reform Action PAC ('SCRAP') respectfirlly requests an immediateIntemal Revenue sernice (*IRS-) inve$igdion into the activities of Democratic AuomeysGeneratl\ssociarion(*DAbAl iorfrilrreto file nryendihrE mdconUihfionreports asrEqrrirod by federal tax law- Because offre serio|ls trtrIIE oflhese hx lavr violdiors; fre IRSshould auditDAGA and impose any appropdatetaxes and penalties.

    purs,antto IRS procedures,SCRAP is also submiting tiit **ptuiot to the IRS field office in Dallas'

    InS kdion 527 Otgorrizstiorrs

    Federal tax law classifres as political organizations entities that are organized and

    operated primarily for the pu4rose orai*"tty J ioaitottv accepting contribrilions and/or makingcrryeditursto inftuence.t"ttio*- IRC $ SWA>Political orgruizdiotrs ae rquiredto notifytre IRS of fteir sfiffis w filing Form 8371. Site nc fi sn$)-l\ll political oreruizdions aerequired to zubmit *ri"ai"

    "{*ait"* and contribution disclosures using Form 8872' unlesstn"i ur" specifica$ """*pt"a ao* filing

    because they pr-ovide similar information to statc

    electim agencies" or ar' rgistffed f"d# pohtical "o--iu"o- See IRC $ 527(D'

    Failure to filearcquir.dForm EtTZ,orfiluretoinchdsfuinformaionrequirdontheFormSS'I2"tsaviolation oftan rroo[J i* prmishable by ata:r at fu higN corporate rate, currenfly thirty-fivepercent, on the,ndisclosed contributions and expendittres. IRC $ 527(ixl); See also Rev' Rul'iml qi, 2oo3 _2o IRB (May 19, 20tr,3); IR-2fi x- 1 I 0 (Aug- 19 " zO04) -

    104 N.19th Street, Richmond, Virginia 23223SCRAPac'com

  • Facts Underlying DAGA's Violntions of Fedcral Law

    Dl\Gl\ is a Coloradrbased potitical organizdion as dsfind.rnder tax law- IRC $ 52(e). In isNotice of Section 527 Sffirsb Dl\Gl\ indid thrt it did not qualifr as exempt frrom filingperiodic expenditure and contribution reports as a qualified state or local political organizrtion.DAGA' IRS Amnded Form 8871 (Sp. 2l,20ll) (attached as B