It will be hard to prove that the IRS targeted someone because of their political viewpoint, especially in light of federal government habits of stonewalling investigation. A claim that it was only a random audit may be enough to raise a reasonable doubt.
In any event, outspoken Obama critic Wayne Allyn Root contends that he has evidence, obtained by Judicial Watch, that he was targeted. He's posted it several places around the net, and here's one at foxnews.com titled IRS Scandal: I was targeted and I've got proof it was a Democratically-led conspiracy.
His evidence includes the following:
His tax file was labeled “SENSITIVE CASE.”
A Senator was involved.
The case was closed on the same date Lois Lerner resigned.
An auditor wrote in a margin that he spent hours researching Mr. Root's political views.
That's all circumstantial. But he does make a compelling case. Only a real investigation could get to the bottom of it, and only a Republican administration would order one.
But this does help remind us of how arrogant those IRS agents were when they testified before congressional committees. If there is any justice the tax code would be replaced with a flat tax, the IRS would be completely revamped, and there would be very severe penalties for anyone who let their politics influence the tax collection duty.