Schumer had signed letters directing the IRS to look into allegations of improper campaigning by "social welfare organizations." The IRS in turned investigated mostly conservative groups.
The complaint also mentions a Schumer speech titled "The Rise of the Tea Party and How Progressives Can Fight Back." The Center for Competitive Politics says the speech demonstrated how the IRS could be used to attack tea party groups.
"The complaint documents how the senators improperly interfered with IRS adjudications to further their party's electoral prospects," Joe Trotter wrote for the Wall Street Journal. "They pressured the IRS to undertake income-tax investigations of specific organizations, to find that specific organizations were in violation of the law, to reach predetermined results pertaining to pending applications by individual organizations for nonprofit status, and to adopt specific regulatory interpretations and policies to further their campaign goals."
If correct, the complaint reveals the attack on tea party and other conservatives groups did not originate in the White House, as previously claimed, but in the Senate.