Photo credit: OECD / Foter.com / CC BY-NC-NDPhoto credit: OECD / Foter.com / CC BY-NC-NDObamacare is not merely a massive overhaul of the health care system. It is also a substantial expansion of the Internal Revenue Service. That’s because the law relies on the tax collection agency to both enforce its individual mandate and administer the tax credits the law offers to subsidize the purchase of health insurance. Followingrecent revelations that agents in multiple IRS offices, including tax officials in Washington, targeted conservative groups for extra scrutiny, a number of former and current Republican legislators are already counseling caution about the agency's role in administering the law.
Concerns about the agency’s oversight of the health law are well-founded—and not only because of general concerns about the agency’s judgment.
For one thing, the IRS appears to have specifically targeted groups that opposed the health care law. According to The Washington Post, “although some of the groups were explicitly labeled ‘tea party’ or ‘patriot,’ others that came under intense scrutiny were focused on challenging the Affordable Care Act — known by many as Obamacare — or the integrity of federal elections.”
In other words, the agency has singled out Obamacare opponents for unusual treatment. That does not speak well of the agency’s ability to fairly carry out its duties under the law.
Perhaps more importantly, however, the agency has already launched an attempt to subvert the health law’s clear statutory language. As I noted earlier today, the text of the legislation specifies that the law’s tax credits for private insurance are available in exchanges created by states. It does not provide for those subsidies to be available in exchanges run by the federal government. Yet the IRS rule regarding the tax credits essentially ignored this, and allowed for the subsidies to be available in both state and federally run exchanges.
What this means is that the IRS is already taking creative liberties with the administrative duties it is assigned under the health law. It’s alreadyattempting to use its power to expand Obamacare beyond the specifics of its statute. It’s already ignoring the text of the law when doing so suits its purposes. 
And it has done so with the explicit support of the same top official who claimed that there was “absolutely no targeting” of conservative groups going on at the IRS.
As the Cato Institute’s Michael Cannon noted last week, former IRS Commissioner Douglas Shulman insisted in a 2012 congressional subcommittee hearing that the IRS was in no way singling out groups based on political outlook. We now know that to be false.
A year prior, Shulman insisted that the IRS rule regarding premium subsidies in federally run exchanges was “consistent with the language, purpose, and structure” of Obamacare. Tellingly, he did not point to a statute authorizing the IRS interpretation. Admittedly, that would have been difficult, because there isn’t one. As the Congressional Research Service noted in its analysis of the law, a “strictly textual analysis of the plain meaning of the provision would likely lead to the conclusion that the IRS’ authority to issue the premium tax credits is limited only to situations in which the taxpayer is enrolled in a state-established exchange.” [Emphasis added.]
The IRS has already demonstrated dubious political and legal judgment regarding its role in the administration of Obamacare. More officials should question its judgment in matters related to the law. 



http://dailycaller.com/2013/05/15/irs-sued-for-improperly-seizing-the-medical-records-of-10-million-americans/


Amid a firestorm about the Internal Revenue Service’s targeting conservative groups and wide concern that the tax service will be administering Obamacare, the IRS is also the subject of a class action lawsuit alleging that 15 of its agents improperly seized 10 million Americans’ medical records.
Attorney Robert Barnes filed the lawsuit in mid-March on behalf of a John Doe Company and individuals whose records were seized in California Superior Court, according to a report from the Courthouse News Service.
“This is an action involving the corruption and abuse of power by several Internal Revenue Service (‘IRS’) agents (collectively referred to as ‘Defendants’ herein) during a raid of John Doe Company, in the southern district of California, on March 11, 2011,” the complaint, quoted by Courthouse News, reads. “In a case involving solely a tax matter involving a former employee of the company, these agents stole more than 60,000,000 medical records of more than 10,000,000 Americans, including at least 1,000,000 Californians.”


The complaint explains there was no warrant authorizing the seizure of the medical records and the records were not germane to the IRS search. The complaint alleges that the seizure violated the 4th Amendment, according to the extensive quotes from the complaint complied by Courthouse News.

“These medical records contained intimate and private information of more than 10,000,000 Americans, information that by its nature includes information about treatment for any kind of medical concern, including psychological counseling, gynecological counseling, sexual or drug treatment, and a wide range of medical matters covering the most intimate and private of concerns,” the complaint reads.

The records are believed to concern the medical records of every judge in California, every state court employee in California, members of the Screen Actors Guild and Directors Guild, and people in “all walks of life.”

“The search warrant authorized the seizure of financial records related principally to a former employee of the company; it did not authorize any seizure of any health care or medical record of any persons, least of all third parties completely unrelated to the matter,” the complaint, as quoted by the news outlet explains further.
“[E]ven though defendants knew that the records they were seizing were not included within the scope of the search warrant, the defendants nonetheless searched and seized the records without making any attempt to segregate the files from those that could possibly be related to the search warrant,” it adds. “In fact, no effort was made at all to even try maintaining the illusion of legitimacy and legality.”

The complaint, as quoted by Courthouse News, further alleges that the agents used the company’s facilities to watch basketball, order pizza and Coca Cola “illustrating their complete disregard of the court’s order and the Plaintiffs’ Fourth Amendment rights.”
The complaint seeks $25,000 in compensatory damages per individual, according to Courthouse News, a declaratory judgment protecting the information seized as well as the return and elimination of the records from all government databases.