More than 140,000 Americans commented on the IRS’ proposed rules that would allow it to go on targeting political groups based on their views. I was one of them. If my comments sound stern, it is because the IRS’ encroachment on the First Amendment is incredibly dangerous.

How dangerous? Kimberly Strassel outlined it in the Wall Street Journal. For one thing, the IRS appears to have learned nothing from last spring’s scandalous revelations:

“About a month after the IRS inspector general released his bombshell report about IRS targeting of conservative groups last May, Acting IRS Commissioner Danny Werfel unveiled a ‘plan of action’ for correcting the mess. One highlight was that targeted groups would be offered a new optional "expedited" process for getting 501(c)(4) status.

“The deal, which received little public attention, boiled down to this: We'll do our job, the IRS said, if you give up your rights. Those taking part in the ‘expedited’ process had to agree to limit to 40% the amount of spending and time (calculated by employee and volunteers hours) they spend on political activity. Current 501(c)(4) rules allow political spending up to 49%, and have no ‘time’ component. The clear point of the ‘deal’ was to use the lure of 501(c)(4) approval to significantly reduce the political activity of targeted conservative groups going forward.”

And if groups didn’t take the deal, the IRS threw its weight around. Jenny Beth Martin’s Tea Party Patriots wouldn’t trade away its right to free speech:

“Not long after, the IRS was back hounding the Tea Party Patriots with new requirements. In addition to re-demanding information that Ms. Martin's group had already supplied, the IRS insisted on new details, like the groups' fundraising letters from 2012. Cleta Mitchell [pictured at right], an attorney representing targeted groups, tells me one of her clients suffered the same fate. The IRS called to ask if the group would take part in its expedited process. When it turned down the IRS, the government agency hit the group with new questions about its activities. This all happened last summer.

“As of last week, Ms. Martin's group had been waiting three years and three months for its 501(c)(4) letter. (Before Mr. Obama was president, the average time was three weeks.) The targeting has had its intended effect: Ms. Martin notes that supporters of her group have asked to be dissociated, for fear of their own IRS audit.”

The group’s application was suddenly approved on Wednesday – the day before Martin was due to testify before the House. What a coincidence. The problem, Strassel writes, is that Democrats are committed to using the IRS to shut down their political opponents.

“At a Senate Judiciary Committee markup Thursday morning, Texas's Ted Cruz offered an amendment to prohibit IRS employees from deliberately targeting individuals or groups based on political views. It was unanimously rejected by every member of the Democratic majority.

“The IRS targeting was shocking because Americans expect that agency to be free of politics. In the age of Obama, that era is over.”

More on Cleta Mitchell at Right Wisconsin and at Power Line.