The Department of Justice found evidence of mismanagement, poor judgment and institutional inertia in the Internal Revenue Service’s handling of applications for 501(c)(4) tax-exemption by Tea Party and other politically oriented organizations but no evidence that any IRS official acted based on political, discriminatory, corrupt or other inappropriate motives that would support a criminal prosecution. The conclusion was recently set forth in a letter dated October 23 from the DOJ to the Chair and ranking member of the House Ways and Means Committee. The Department said it had conducted “an exhaustive probe,” interviewing more than 100 witnesses, collecting more than a million pages of IRS...