The real scandal is that the IRS is wonderfully illustrative of the state of government in the 21st Century.
The vast majority of decisions made by “the government” (well over 99%) are made without any input from the President, the President’s immediate staff and advisors, anyone appointed by the President, anyone in Congress or that ultimate reports to Congress, or anyone else remotely impacted by any sort of election.
Note that the Commissioner of the IRS at the time was acting, meaning that it was probably permanent bureaucrats all the way down. The system functions with or without members of the temporary (i.e. appointed) government.
The fact is that regardless of who had won any election, the IRS would probably done this stuff anyway. President Ron Paul or whoever can’t change that.
It’s clearly sub-optimal to have these sorts of policy decisions (as well as the first line interpretation decisions and enforcement decisions (so much for separation of powers)) made by the same unknown, unaccountable and unremovable entity. Such is the state of the government under which we live.
The only good thing one can say about this state of affairs is that of all the ways for democracies to end, this is a pretty good one.