The Jefferson Area Tea Party dropped its plan to register as a 501(c)(4) to avoid the atmosphere of intimidation.

WSJ: Review & Outlook: The IRS Wants You

Most tea party groups targeted by the IRS were applying for 501(c)(4) status, which allows considerable leeway for political engagement.

WSJ: Review & Outlook: Curious IRS Timing

Most of them are conservative, typically with Tea Party or patriot names, and most of them are no officially 501(c)(4) social welfare organizations.

NPR: 4 min 12 sec

The initial BOLO list said the cases "involve various local organizations in the Tea Party movement" that were applying for tax-exempt status under sections 501(c)(3) or 501(c)(4) of the tax code.

WSJ: Director of IRS Unit Refuses to Answer Questions

Tea-party groups complained often to lawmakers last year about excessive IRS scrutiny in processing their 501(c)(4) applications.

WSJ: IRS Apologizes for Scrutiny of Conservative Groups

Tea-party groups have complained often to lawmakers about IRS scrutiny and delays in processing their applications for 501(c)(4) status.

WSJ: IRS Apologizes for Scrutiny of Conservative Groups