But as the cases being selected for scrutiny grew in number, higher-level officials became worried that too many cases were being caught in the net, including some groups that didn't intend to participate in electioneering.

WSJ: Director of IRS Unit Refuses to Answer Questions

But as the cases being selected for scrutiny grew in number, higher-level IRS officials became worried that too many cases were being flagged, including some groups that didn't intend to participate in electioneering.

WSJ: Director of IRS Unit Refuses to Answer Questions

In that 2008 sample, about 250 cases were selected for baseline purposes and the agency concluded approximately 13 percent may have involved fraud.

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And the CPS also said prosecutor Peter Cadwallader was selected for his skill in handling sensitive cases, adding that it had applied for special measures to shield Mrs Andrade in court.

BBC: Frances Andrade

The IRS's questionable handling of the tea-party cases follows a long line of other groups selected for extra scrutiny.

WSJ: IRS Has History of Extra Scrutiny of Groups

So far, Jacob says, 30 cases have been put forward and six of them have been selected for sequencing.

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Beneficiaries selected for these reviews can be required to present medical records and, in some cases, be examined by a doctor.

WSJ: Deal Clears Path to More Disability Reviews