Professional Documents
Culture Documents
2015.2.18 Senate F Cmte Letter DIGITAL
2015.2.18 Senate F Cmte Letter DIGITAL
educate the public about election law compliance and procedures. True the Vote works with any person or
organization who shares its mission of supporting and promoting free and fair elections.
For seven months, I heard nothing from the IRS in terms of decisions rendered on the 501(c) applications
previously filed. But the period of radio silence from the federal government ended in December 2010
when Houston-based agents from the FBI Domestic Terrorism Task Force appeared at my nonprofit
offices seeking access to meeting attendee manifests and broad questions about our organizing principles.
Though the agents were professional and courteous, my team and I were more than discomforted by the
five (5) subsequent points of contact by the FBI, ending in December 2011. After initial interest in
meeting attendees seemed to fade, the majority of the visits and calls consisted of the agents wanting to
check in.1
January 2011 began with notice from the IRS that my family business, Engelbrecht Enterprises, was to be
audited for the 2008 and 2009 tax years.2 Although we had been in business for over a decade at that
point, this was the first federal audit.
The first point of contact received by True the Vote from the IRS Exempt Organizations Division
(EOD) came in the form of a letter requesting additional information using tailored questions in
February 2011.3 The information was returned under penalty of perjury as requested by March 8,
2011.
In June 2011, I was notified that my personal joint tax returns for 2008 and 2009 were scheduled for IRS
audits as well another first for my family.4 The new experience actually led to a refund.
Leading up to the summer of 2011, 501(c)(3) applicant True the Vote began receiving considerable
pledges from foundations offering financial support, only to be stalled by the EOD. A total of three (3)
hardship request letters to expedite our determination process were filed on January 29,5 February 26 and
May 16,7 all to no apparent avail. As a result, I reached out to U.S. Senator John Cornyn (Texas) to
communicate on our behalf with the IRS National Taxpayer Advocate Service. In a letter replying to
Senator Cornyn on October 27, 2011, the Service claimed that it could not gain any new information from
the Cincinnati office, stating [Cincinnati] is waiting for a determination from their office in Washington
DC. [sic] Mr. Bell is unable to give us a timeframe on when the determination will be made.8
NOTE: A detailed breakdown of visits and calls has been provided to Committee staff.
IRS Confirmation of Audit Appointment for Engelbrecht Enterprises (1/21/2011),
https://www.scribd.com/doc/147846234/1-21-11-IRS-Engelbrecht-Ent?secret_password=1yhhzb97v09cfgu7c3h3
3
IRS Request for More Information: True the Vote (2/15/2011), https://www.scribd.com/doc/154763155/03-07-11Response-to-IRS-Letter-Dated-Feb-15-2011-1?secret_password=ur7h6ryxhdsq03plhrb
4
IRS Information Document Request Form 4564 (6/1/2011), https://www.scribd.com/doc/155162407/6-01-2011Audit-Schedule-for-Bryan-and-Catherine-Engelbrecht?secret_password=2ik7b9vbm3ck33rub5zz
5
True the Vote Hardship Request letter (1/29/2011), https://www.scribd.com/doc/150916602/KSP-True-the-VoteIRS-Letter-1-11?secret_password=290w41c6bikshe8gjkmy
6
True the Vote Hardship Request letter (2/2/2011), https://www.scribd.com/doc/150916601/Hardship-Request2?secret_password=xya5fxur2bc54silvdx
7
True the Vote Hardship Request letter (5/16/2011), https://www.scribd.com/doc/150916603/HardshipRequest?secret_password=1r7x2b8s0410utloqknq
8
Taxpayer Advocate Service letter to Sen. Cornyn (10/27/2011), https://www.scribd.com/doc/147839037/CornynLetter-From-Taxpayer-Advocate?secret_password=cy66vq1bpoczxbf5931
2
The EOD continued its correspondence with True the Vote9 and King Street Patriots10 in February 2012
with a new round of letters requiring additional information in response to their respective 1023 and 1024
applications. The tailored questions became even more burdensome and intrusive. In the case of True the
Vote, the letter contained roughly 105 inquiries. This was the first round of tailored questions for the King
Street Patriots since filing its initial application. Though we would not discover it for more than a year
later, other 501(c) applicants were being questioned about their potential involvement with my nonprofit
entities.11
Also in February 2012, a commercial interest of mine maintained a license issued by the Bureau of
Alcohol, Tobacco, Firearms & Explosives (BATFE) for a number of years, yet never before had
experienced the agencys authority to conduct annual site audits. That changed when agents arrived for an
unscheduled audit, citing minor paperwork infractions and requesting updated signatures on forms.12
Agents would later contact the entity again in April 2013.
From July to October 2012, a separate business interest of mine was subjected to an unscheduled site
inspection by the Occupational Safety and Health Administration (OSHA) (Inspection Number
525458). Engelbrecht Manufacturing, Inc. (SIC: 3599) was given citations for issues not related to
instances of Repeated, Willful, or Failure-To-Abate violations, nor were there a significant number of
High Gravity Serious violations.13 Until the 2012 site visit, neither OSHA nor any other office of the
U.S. Department of Labor had contacted the business since its founding roughly 15 years prior.
A third round of questioning from the EOD came to True the Vote in October 2012.14 A considerable
amount of attention was dedicated to asking the political leanings of those the organization trained to
serve as election observers in advance of the November 2012 General Election.
A second round of questioning for the King Street Patriots arrived in August 2013.15 The organization
later was granted 501(c)(4) status in December 2013.16
9
IRS Request for More Information: True the Vote (2/8/2012), https://www.scribd.com/doc/141470874/IRS-Letterfor-True-the-Vote-Requesting-Further-Information-2-8-2012
10
IRS Request for More Information: King Street Patriots (2/8/2012), https://www.scribd.com/doc/154822593/2-82012-IRS-Request-for-More-Information-KSP?secret_password=holvv50y0xwyytwe90e
11
IRS Request for More Information: North East Tarrant Tea Party (2/8/2012),
https://www.scribd.com/doc/149903935/IRS-Letter-Feb-2012-TarrantCounty?secret_password=5k2rakqrprfa0g304qs SEE ALSO: IRS Request for More Information: Clear Lake Tea
Party (7/12/2010), https://www.scribd.com/doc/149903936/7-12-13-Clear-Lake-TP-ReKSP?secret_password=2290suorcchjmino1l0n
12
BATFE case file: Engelbrecht Enterprises (Feb. 2012),
http://www.mediafire.com/view/s88gv6dgrl10cfq/DOJ+FOIA.pdf
13
U.S. Department of Labor OSHA citation file for Engelbrecht Manufacturing, Inc. (10/11/2012),
https://www.scribd.com/doc/145524378/Engelbrecht-MFG-OSHA-Citation-10-112012?secret_password=1v9eyy86nqdzgyipx7s
14
IRS Request for More Information: True the Vote (10/9/2012), https://www.scribd.com/doc/197042789/ExhibitE-Request-for-Information-3
15
IRS Request for More Information: King Street Patriots (8/21/2013),
https://www.scribd.com/doc/162532596/IRS-Letter-to-King-Street-Patriots-Requesting-Additional-InformationReceived-8-21-2013?secret_password=ak99d5u8zyn7nayu3fc
16
IRS 501(c) designation letter for the King Street Patriots (12/11/2013),
https://www.scribd.com/doc/191856344/12-11-2013-Letter-of-Determination-of-c4-Status
True the Votes 501(c)(3) designation was later granted on September 26, 2013 as a result of the
organization bringing a lawsuit against the IRS.17
Summary of True the Vote v. Internal Revenue Service
Following former IRS Exempt Organization Division Director Lois Lerners admitting to inappropriately
targeting presumed conservative organizations for increased scrutiny in May 2013, True the Vote verified
that it had been included in the quarantine list generated in the scheme.18 The organization decided to
bring a lawsuit against the IRS with the goal of forcing an answer on its pending application and sought
other remedies on May 21, 2013.19 The suit included several claims, including a declaratory ruling
granting True the Votes tax-exempt status; a First Amendment claim for viewpoint discrimination; a
Bivens claim against the individual IRS employees / agents; and a claim for violation of the
Administrative Procedures Act. When the deadline for the IRS to respond to the complaint came due, the
defendants filed a notice stating that the 501(c)(3) designation was to be extended and argued such a
move would moot the complaint in total. Case briefing was completed in December 2013 with the IRSs
motion to dismiss.
Following IRS admissions that emails belonging to key defendants and their colleagues were lost due to
claimed technical problems, True the Vote filed a motion for preliminary injunction and expedited
discovery to prevent further spoliation of evidence and discoverable information on June 30, 2014.20 The
Court granted a hearing and scheduled briefs to be submitted on the matter. Defendants generally argued
in briefs and declarations that upon discovery of Ms. Lerners computer problems, appropriate in-house
IT professionals had exhausted all efforts to recover her hard drive and any digital email records.21 The
Court later denied True the Votes motion, largely deferring to the Treasury Inspector General for Tax
Administrations ongoing forensic investigation for the missing emails.22 The lawsuit was later dismissed
in October 2014 as moot and is now on appeal with the Court of Appeals for the DC Circuit.
Congressional Interest and Defamation Per Se
Since the founding of my nonprofit organizations, three sitting Members of Congress have seen fit to
affirmatively disparage and defame me before other federal offices and the news media, usually without
attempting to contact my organizations first. Though I can understand the cynical need to score political
points on the eve of a federal election, Congress constituency should be apprised of the consequences
when one of their representatives feels justified in agitating federal law enforcement to investigate private
citizens on cable news programs.
On October 28, 2010, U.S. Representative Sheila Jackson Lee (Texas), my organizations then direct
Representative, wrote to the United States Attorney Generals Office seeking an investigation into
17
unfounded allegations of voter intimidation.23 No effort was ever made on the part of Rep. Jackson Lees
office to communicate with my organizations prior to submitting her letter to the DOJ.
Congressional interest continued in 2012 when U.S. Senator Barbara Boxer (California) publicly
promoted a letter written to the Civil Rights Division of the U.S. Department of Justice on September
27.24 The letter hoped to confirm that an investigation by the Division was underway into True the Votes
work, citing thinly-sourced claims from a Los Angeles Times article. Though no effort was made by
Senator Boxer to speak with True the Vote prior, I wrote a letter in reply offering clarification to charges
leveled and requested a retraction of her public comments. The letter offered to meet in any of her offices
at a time of mutual choosing yet no response was given.25
The third Member of Congress, Rep. Elijah Cummings (Maryland), thoroughly promoted letters to True
the Vote before the news media, making claims that the House Oversight and Government Reform
Committee had begun a formal investigation into my affairs. A total of six (6) letters were traded between
TTV and Rep. Cummings between October 2012 and January 2013.26 Letters consisted of matters
echoing Sen. Boxers assertions and included a litany of documents demanded from True the Vote. With
each charge, a clarifying response would be offered over the period of correspondence. Document
demands were met with offers to meet and review materials in person. No such meetings were ever
scheduled. On February 6, 2014, True the Vote filed a formal complaint with the U.S. House of
Representatives Office of Congressional Ethics, generally over concerns that Rep. Cummings and/or his
staff may be or have been communicating with other federal agencies about my interests.27 Roughly two
months later, the House Oversight and Government Reforms Committee announced the existence of an
23
Houston Chronicle; In letter to Holder, Jackson Lee opposes True the Votes request for IRS tax-exempt status
5/21/2013 (http://blog.chron.com/txpotomac/2013/05/in-letter-to-holder-jackson-lee-blocked-true-the-votes-requestfor-irs-tax-exempt-status/)
24
U.S. Senator Barbara Boxer; Boxer Calls on Department of Justice to Protect Americans from Voter Intimidation
9/27/2012 (http://www.boxer.senate.gov/press/release/boxer-calls-on-department-of-justice-to-protect-americansfrom-voter-intimidation/)
25
True the Vote letter to U.S. Senator Barbara Boxer (10/1/2012), https://www.scribd.com/doc/155549270/2012October-1-TTV-Boxer-Letter
26
Rep. Elijah Cummings record of correspondence:
1st Cummings letter to TTV, 10/4/2012 http://www.scribd.com/doc/110033576/2012-10-04-EEC-to-EngelbrechtTrueTheVote
TTV Response to 1st Cummings letter, 10/5/2012 http://www.scribd.com/doc/109125685/2012-October-5-TTVCummings-Letter
2nd Cummings letter to TTV, 10/18/2012 http://www.scribd.com/doc/110448892/2012-10-18-cummings-to-ttv
TTV Response to 2nd Cummings letter, 10/29/2012 http://www.scribd.com/doc/111492227/Cummings-29-OctoberLetter
3rd Letter to TTV, 12/20/2012 http://www.scribd.com/doc/144911644/2012-20-12-EEC-toTTV?secret_password=84s6h5wqjbncgutkvh4
TTV Response to 3rd Letter, 1/4/2013 http://www.scribd.com/doc/144912427/2013-January-4-TTV-CummingsMeeting?secret_password=r85dis6ga3l4rpin46k
27
Complaint Against Rep. Elijah Cummings (D-MD) and Request for Investigation by Office of Congressional
Ethics (2/6/2014), https://www.scribd.com/doc/208347055/2-6-14-OCE-Complaint
email trail created by Rep. Cummings to Lois Lerners office, seeking information regarding True the
Vote in January 2013.28
Previous FOIA Matters
In early spring of 2013 after the second visit from BATFE, no answer on applications for tax-exemption
and smarting from the third Congressional attack, I instructed my research staff to begin developing a
program to use Freedom of Information Act (FOIA) procedures to communicate with various
government agencies for answers. Taken separately and over a period lasting two decades, it would seem
plausible that a business owner may be audited or visited randomly by OSHA, particularly one operating
in highly-specialized machine work. But for that same business owner to have zero federal interest from a
variety of agencies up until presumed conservative tax-exempt applications are filed, the pattern of
governmental incursions cannot simply be discounted as bad luck.
FBI
The top priority at the time was trying to understand just how interested the FBI was in the two nonprofit
groups. In May 2013, both the King Street Patriots29 and Rep. Ted Poe (Texas)30 filed FOIA requests
seeking available records pertaining to the dates when the special agents made contact. Disclosure
officers later returned a response stating that only two (2) pages of the King Street Patriots 17 page file
would be released due to criminal investigation exemptions.31 The heavily redacted pages both report on a
single date (June 1, 2011) and describe two (2) case IDs: #266O-HO-C68269-542 STATISTICAL
ACCOMPLISHMENT/LIAISON; and #319X-HQ-A1487718-HO COMMUNITY OUTREACH. The
reports lead the reader to believe that first contact had been established that day in June, contrary to
records indicating it began in December 2010.
The U.S. House Oversight and Government Reform Committee added pressure on the FBI to turn over
documents regarding the King Street Patriots in a letter dated December 2, 2013.32 In response, the FBI
disclosed that it only made contact with the King Street Patriots to verify whether an individual of interest
attended a meeting no other dates or points of contact were confirmed.33
28
U.S. House Committee on Oversight and Government Reform; New IRS E-Mails: Lois Lerner Funneled Elijah
Cummings Info on Targeted Conservative Group (4/9/2014), http://oversight.house.gov/release/new-irs-e-mailslois-lerner-funneled-elijah-cummings-info-targeted-conservative-group/
29
King Street Patriots FOIA letter to FBI (5/10/2013), https://www.scribd.com/doc/147843027/5-10-13-FBIFOIA?secret_password=l8md5w73s0sr6mf91ho
30
U.S. Rep. Ted Poe (Texas) FOIA letter to FBI (5/3/2013), https://www.scribd.com/doc/147842909/5-3-13-FOIAFBI-Engelbrecht?secret_password=1lanzcdtao9tmw2mx304
31
FBI FOI/PA response letter to King Street Patriots (7/2/2013), https://www.scribd.com/doc/154159374/7-2-13FBI-FOIA-KSP-Denial?secret_password=zfzjmer36n2rmo9pu42
32
U.S. House Oversight and Government Reform Committee letter to FBI (12/2/2013),
https://www.scribd.com/doc/188966826/2013-12-02-DEI-Jordan-to-Comey-Re-FBI-Comparison-Ltr-Due-12-16-13
33
The Washington Times; JUSTICE: Feds pick Obama supporter to lead probe into IRS tea party targeting
(1/8/2014), http://www.washingtontimes.com/news/2014/jan/8/feds-pick-obama-supporter-lead-irs-tea-partyprobe/?page=all SEE ALSO: FBI letter to HCOGR (12/31/2013), https://www.scribd.com/doc/255237277/DOJletter-to-HCOGR-12-31-2013
34
shared calendar files (.ics, .dat Etc.) between all users of IRS and White House email domains.41 A
response citing exemptions for ongoing law enforcement proceedings were generally given.42
FOIA Requests Currently Active
The revelation that Rep. Elijah Cummings had affirmatively sought records regarding True the Vote from
the IRS was a stunning lesson for our research effort we essentially needed to be more imaginative in
our requests and cast wider nets. If emails requested by True the Vote and, more recently, those from
news media organizations were going to be rejected by TIGTA, we needed to survey potential recipients
of said emails in other federal offices.43
Shortly before submitting this letter to the Committee, True the Vote submitted FOIA requests to the FBI,
BATFE, DOJ Criminal Division (Public Integrity Section), DOJ Civil Rights Division and the
Department of Labor.44 Records sought include any documents regarding my nonprofit and commercial
entities shared between the aforementioned federal offices and the IRS. Third party communications (i.e.
Members of Congress, other NGOs, etc.) between these offices and the IRS have been requested as well.
Given that potentially responsive records to these requests would fall under the Committees scope of IRS
oversight, any guidance and assistance offered by Committee Members or their respective staff would be
much appreciated on these matters.
Document Request Assistance from the Committee
True the Vote seeks assistance from the Committee Chairman to aid in providing access to IRS files
directly related to the organization and its officers. Of particular interest is the comprehensive True the
Vote file held by the agency. Items specifically requested are:
Copies of any and all documents, correspondence, records and/or communications from July 15,
2010 to present relating to True the Votes Application for Recognition of Exemption Under
Section 501(c)(3) of the IRC. This request includes internal IRS correspondence and/or
communications as well as those with third parties.
Copies of any and all documents, correspondence, records and/or communications from
September 26, 2013 to the present regarding audits or questions regarding True the Votes taxexempt status. This request includes internal IRS correspondence and/or communications as well
as those with third parties.
Copies of any and all documents, correspondence, records and/or communications from July 15,
2010 to present, including internal IRS correspondence and/or communications as well as those
with third parties, regarding the following Directors of True the Vote:
41
o
o
o
o
o
Catherine Engelbrecht;
Dianne Josephs;
Bryan Engelbrecht;
Brent Mudd;
and Gregg Phillips.
As the Committee continues its investigation into the matters of alleged misconduct by the IRS, please
know that True the Vote is willing and able to assist by all possible means. Our officers and staff can be
made available to supply any additional documents and interviews with Committee staff.
I understand that records requested may contain confidential tax return information and other information
not available for release without prior consent. I, Catherine H. Engelbrecht waive any confidentiality and
privacy rights under U.S.C. 6103 and authorize the Committee to facilitate any document transactions
with the Internal Revenue Service regarding True the Vote as described above.
I wish to extend my deepest gratitude to the Committee for its attention and efforts on these matters. I
truly believe that all Americans want to see a comprehensive explanation of what has occurred and know
that real reforms are on the way to protect future generations. Thank you in advance for any assistance
you can provide.
Sincerely,
Catherine Engelbrecht
Founder
True the Vote