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
