The improper targeting of tea-party and other conservative groups appears to have started in early 2010.

WSJ: White House Aide Chides GOP for 'Fishing Expeditions'

The inspector general's report concluded that the improper targeting was due to mismanagement and incorrect policy, rather than political motivation, and Miller apologized for what he called "foolish mistakes" intended to help tackle an overwhelming workload.

CNN: IRS official in charge of targeting unit takes the 5th

But that law "broadly prohibits substantial protected speech rather than specifically targeting the evil of improper communications to minors, " a three-judge panel of the 7th U.S. Circuit Court of Appeals concluded.

CNN: STORY HIGHLIGHTS