serves the american people fairly and efficiently. what is now completely clear is that the management and oversight of the agency's handling of tax exemption applications have completely failed the american people. i emphasize that. as we know from the inspector general's audit, the agency used totally inappropriate criteria in its review of tax exemption applications singling out organizations for review based on their name or political views, rather than their actual activitis. these criteria changed four times over two years with little management review or oversight. applications sat for years. work stopped for 13 months while one department waited