The Unaccountable IRS: Administrative State Answers to None

To understand the pragmatic realities of federal governance in the 21st century, one must recognize the existence of a fourth branch of government: the administrative state. We have some two million federal bureaucrats with extraconstitutional legislative powers. Not only do they write the reams of regulations that order our lives, they have the authority to enforce them capriciously. And thanks to absurd civil service protections, it is exceedingly difficult to hold them accountable for abuses of power, even when Congress demands it.Of course, you can't censure federal bureaucrats for their crimes if you don't even try. On September 8, Donald Trump's Justice Department announced it would not be reopening an investigation into the conduct of Lois Lerner, the IRS official responsible for targeting and harassing conservative groups in the 2010 and 2012 elections. That investigation had ended in 2015, when Barack Obama's Justice Department stated it would not be charging Lerner or anyone else at the IRS because it found no evidence that any IRS official acted based on political, discriminatory, corrupt or other inappropriate motives that would support a criminal prosecution.