sometimes heads must roll, even if they are not the right heads. the commissioner of the IRS in august 2011, when the alleged greater scrutiny of tea party groups happened, was douglas shulman. shulman was a bush appointee (which casts a bit of doubt on the idea that the scrutiny came from the top) who left office in november 2012 when his term ended. after shulman left, steven miller became acting commissioner. now he is the one who is taking the fall for the scandal.
ADDING: see also what the wonks say.
ADDING: see also what the wonks say.
