8 Democracy and Bureaucracy
I. Introduction: The Trouble with Bureaucracy↑
As is well known, the Internal Revenue Service of the United States is the bureaucracy1 responsible for applying the federal tax code. This is one of the most difficult tasks that could be imagined for any governmental organization, given the sheer size of the law and the complexities involved in applying it. One recent study estimated that federal tax laws and regulations are over ten million words in length. The entire King James translation of the Bible has around 800,000 words.2
Unsurprisingly, the IRS has grown in size along with the complexity of the tax code, even though in recent decades its workforce has seen some significant declines. The IRS is surely significant, particularly for those who violate the law, whether deliberately or inadvertently. Yet in what sense is the IRS, or any bureaucracy for that matter, politically significant. Is it not the case that the politics of tax policy takes place without any participation by the IRS—in the public realm, in the electoral realm, in the halls of Congress and the wings of the White House? Is it not the case that conflict and contention of politics is separate from the complex, though ultimately mundane tasks of administration?
The case of the IRS illustrates that the task of implementing law cannot always be separated from political questions and political controversies. Recently, the Federal Justice Department reached a negotiated settlement with over 428 conservative groups who claimed that their applications for tax-exempt status had been willfully mishandled by the IRS during the 2012 Presidential election cycle.3 As a consequence of IRS enforcement decisions, these groups were unable to attract donations, mobilize voters, or otherwise engage in the political process; in essence, they claimed that the IRS had deliberately “hacked” the American democratic process.4 As troubling as this particular incident might be, it may be part of a broader pattern. Policy analysts who have examined the IRS suggest that decisions about which organizations and individuals to target for investigation often varies, depending upon which party controls the Presidency. The targeting scandal suggests that the IRS can act in a politicized manner on its own; the broader pattern of IRS law enforcement suggests that bureaucracies, rather than being neutral enforcers of the law, are often used as tools for partisan political purposes.5
The IRS scandal raises some of the most fundamental questions about bureaucratic politics:
–How did the American bureaucracy develop over time?
–Why, or under what circumstances, are bureaucrats able to exercise power in a political manner?
–How can bureaucratic power be controlled and constrained by the other branches of government?
–Why is bureaucracy necessary, despite its potential for abuse, and are there ways to enjoy the advantages of bureaucratic government without suffering the disadvantages?
Bureau