As GAO notes, certain deficiencies increase the risk of unfair audit selection based on a taxpayer's First Amendment rights. As the report finds:

"The control deficiencies increase the risk of selecting organizations for audit in an unfair manner—for example, based on an organization's religious, educational, political, or other views."

GAO audited Wage & Investment (W&I) and Small Business/Self-employed (SB/SE) divisions in response to a request from House Ways & Means Committee members led by Chairman Kevin Brady (R-Texas) and Oversight Subcommittee Chairman Peter Roskam (R-Ill.).

These requests were made in response to IRS targeting conservative groups. This targeting resulted in just one conservative non-profit being granted tax exempt status over a three year period.