Investigators said the IRS's top brass showed bad management in letting the division that handles nonprofit applications run amok, but the report cleared those top officials of more serious charges of trying to punish groups politically opposed to President Obama.

Indeed, after two years of investigation the top Republican and Democrat on the Senate Finance Committee couldn't even agree on whether there was politically motivated targeting in picking which applications to delay or to give extra scrutiny — the central allegation in the 2013 inspector general's audit.

"The committee found evidence that the administration's political agenda guided the IRS's actions with respect to their treatment of conservative groups," said Sen. Orrin G. Hatch, committee chairman."The committee found evidence that the administration's political agenda guided the IRS's actions with respect to their treatment of conservative groups," said Sen. Orrin G. Hatch, committee chairman.