The IG recognized the harassment of conservatives, look at the BOLO."The IRS net for possibly political organizations caught some 300 applications. Of these, no more than a third were "conservative" or "tea party" or "right-wing." The rest were something else, including "liberal" and "left-wing." None of the so-called conservative group applications were denied. Some were delayed, deservedly so, but a group can function as a 501(c)(4) with an application pending, so it's hard to see how much damage a delay would do, if any."
So what is the problem? The IRS reviews every tax exempt application. You don't think they just take someone's word that they are tax exempt and rubber stamp their application? No they review every application.
"Figure 3: Criteria for Potential Political Cases (June 2011)
“Tea Party,”“Patriots” or “9/12 Project” is referenced in the case file Issues include government spending, government debt or taxes Education of the public by advocacy/lobbying to “make America a better place to live” Statement in the case file criticize how the country is being run[.]"
Next, unlawful delays creates uncertain tax liabilities. When denied, a group may appeal, not so for delays.