In his prepared remarks on the IRS’s targeting of his political opponents, President Obama said that “we’re going to hold the responsible parties accountable,” but only once we determine “who is responsible.”  In today’s Wall Street Journal, Kim Strassel offers some helpful thoughts on determining responsibility, writing that it’s really not all that hard — and, indeed, it’s not.

According to the IRS’s own website, “The IRS is a bureau of the Department of the Treasury.”  Under the heading, “Statutory Authority,” the IRS site reads: