IRS official Lois Lerner is finally testifying in front of Congress Wednesday.

Still, the media and Republicans in Congress are missing the larger picture. They keep thinking this scandal involves nameless, faceless Tea Party groups. That’s only the tip of the iceberg. That’s what Obama hopes we all think. This “IRS targeted the Tea Party” is the distraction to make us miss the real scandal. Congress needs to expand this investigation.

The real scandal is that this was a widespread criminal conspiracy by the Obama White House to use the IRS to target, persecute, intimidate and silence Obama’s critics and political opposition.

And I believe I personally have the smoking gun to tie the Obama White House to this scandal.

Internal Revenue Service Director of Exempt Organizations Lois Lerner listens during testimony to the House Oversight and Government Reform Committee May 22, 2013 in Washington, DC. The committee is investigating allegations that the IRS targeted conservative non-profit organizations with the words "tea party" and "constitution" in their names for additional scrutiny. Lerner, who headed the division that oversees exempt organizations, plans to assert her constitutional right not to answer questions. AFP  PHOTO / Karen BLEIER        (Photo credit should read KAREN BLEIER/AFP/Getty Images)

Internal Revenue Service Director of Exempt Organizations Lois Lerner listens during testimony to the House Oversight and Government Reform Committee May 22, 2013 in Washington, DC. (Photo credit should read KAREN BLEIER/AFP/Getty Images) 

Congress needs to ask Lois Lerner and other IRS officials about the targeting of individual critics of Obama…good Americans with names and faces and families…who they tried to destroy and intimidate…people like me. That story will resonate with the American people. That story leads to the impeachment of the President.

The second of Nixon’s Articles of Impeachment was for the crime of using the IRS to punish his political opponents. The difference is that Barack Obama’s IRS scandal makes Richard Nixon look like a minor league rookie.

Tea Parties are just one part of this widespread conspiracy. I was personally targeted along with many others including Dr. Benjamin Carson; former GOP Senate candidate Christine O’Donnell; a stage 4 terminal cancer victim (after appearing on Fox News); conservative filmmakers like Jerry Mullen (Dinesh D’Souza’s partner) and Joel Gilbert; Christian minister Billy Graham; Catherine Engelbrecht, who was targeted over 15 times by the IRS and other government agencies after founding her Tea Party; and numerous prominent GOP donors. The list goes on and on.

There is a clear pattern of a criminal conspiracy here – this was an organized crime conspiracy that would make Al Capone and the Gambino Crime Family proud. The only question is can Obama be connected? If he can, this becomes the biggest scandal in modern U.S. political history.

Demonstrators with the Tea Party protest the Internal Revenue Service (IRS) targeting of the Tea Party and similar groups during a rally called 'Audit the IRS' outside the US Capitol in Washington, DC, June 19, 2013. Credit: AFP/Getty Images

Demonstrators with the Tea Party protest the Internal Revenue Service (IRS) targeting of the Tea Party and similar groups during a rally called ‘Audit the IRS’ outside the US Capitol in Washington, DC, June 19, 2013. Credit: AFP/Getty Images 

Let me tell you about my personal situation. I spent three years (2011-2013) under nonstop attack by the IRS. I first wrote about it for TheBlaze last Spring.

I may not be the most high-profile Obama critic in the country, but my opinions are read by millions at many of the most popular news, business and political web sites in the country – like TheBlaze. Last year my book, “The Ultimate Obama Survival Guide“became a national bestseller.

The result of all of this nonstop media exposure? An unprecedented IRS attack starting in January  2011. This IRS attack was so over-zealous and out of bounds, I was forced to hire one of the nation’s top tax law firms. My legal team took the case to tax court, where we won a complete victory.

Only five days later, the IRS announced a new tax audit. I’m not a billionaire or a wheeling, dealing hedge fund CEO. I’m just a small businessman – but someone in government thought I needed to be silenced.

Multiple legal and tax experts confirmed they had never heard of an American taxpayer being attacked by the IRS in such a manner only five days after winning in tax court. Furthermore, they all agreed this could only happen if I was on Obama’s “Enemies List.”

The attack was chilling, intimidating, and very expensive. It was meant to bleed me dry and teach me a lesson – if you dare to criticize Obama, get ready to lose everything.

President Barack Obama pauses as he speaks to reporters in the Brady Press Briefing room of the White House in Washington, Friday, July 19, 2013. Obama says black Americans feel pain after the Trayvon Martin verdict because of a "history that doesn't go away." Obama spoke in a surprise appearance Friday at the White House, his first time appearing for a statement on the verdict since it was issued last Saturday. (AP)

President Barack Obama pauses as he speaks to reporters in the Brady Press Briefing room of the White House in Washington, Friday, July 19, 2013. (AP) 

Here is where my case may differ from others. Obama and the IRS left a trail. I may have the smoking gun to tie Obama to the scandal.

SMOKING GUN NUMBER ONE.

Unlike any other IRS targets, I was Obama’s classmate at Columbia University and have not hesitated to express my theories about Obama’s scandals. My commentary and theories were widely covered by conservative media superstars like Glenn Beck, Rush Limbaugh, Sean Hannity, Mike Huckabee, Bill Cunningham, and even Geraldo.

I’ll leave it for you to decide, but is it possible that my criticisms of the president hit too close to home…and as his college classmate appearing all over the media hitting him hard…he noticed…I got under his skin…and Obama or his top aides (see Valerie Jarrett or David Axelrod) ordered the IRS to make my life miserable? I think it’s not only possible, I think it’s probable.

Never forget that this Obama socialist cabal plays by the Chicago rules of dirty politics. Also never forget they sent the IRS to attack a stage 4 terminal cancer patient who appeared only once on Fox News to criticize the president. I made thousands of appearances in the media…including dozens per year at Fox News.

Regardless of how you feel about my criticisms of the president…even if you hate me…even if you think all of my opinions are wrong…a president can’t order the IRS to target a citizen for his political beliefs…if either Obama or his top aides gave the orders, a crime was committed. Nixon’s Articles of Impeachment make that clear.

This photo taken March 22, 2013, shows the exterior of the Internal Revenue Service (IRS) building in Washington. (AP Photo/Susan Walsh)

This photo taken March 22, 2013, shows the exterior of the Internal Revenue Service (IRS) building in Washington. (AP Photo/Susan Walsh) 

SMOKING GUN NUMBER TWO.

As my second IRS attack was winding down and I was winning once again, the IRS auditor handling my case in California received a very unusual phone call. On the other end of the call was one of the most important IRS officials in the country. He called to demand the auditor wrap up my case immediately.

Why was one of the top officials in the IRS interested in closing my case? Why would a top IRS official intervene in an “unimportant” local audit? How would a top IRS official even know about my case? What would make him take an interest? If he never saw the details of my case, why would he be interested in closing it as quickly as possible?

I consulted several tax experts again. They all concluded that top IRS officials never intervene in local cases unless a call is made by someone at the very top of the food chain – either the White House or a U.S. Senator.

Interestingly, this happened two weeks before the IRS scandal broke all over the national news. Did whoever was giving the IRS their marching orders panic and decide to bury my case before the national media started snooping around? Did someone in the White House make that call?

House Oversight Committee Chairman Rep. Darrell Issa, R-Calif. holds up a document as he speaks to IRS official Lois Lerner on Capitol Hill in Washington, Wednesday, May 22, 2013, during the committee's hearing to investigate the extra scrutiny IRS gave to Tea Party and other conservative groups that applied for tax-exempt status. Lerner told the committee she did nothing wrong and then invoked her constitutional right to not answer lawmakers' questions. Credit: AP

House Oversight Committee Chairman Rep. Darrell Issa, R-Calif. holds up a document as he speaks to IRS official Lois Lerner on Capitol Hill in Washington, Wednesday, May 22, 2013, during the committee’s hearing to investigate the extra scrutiny IRS gave to Tea Party and other conservative groups that applied for tax-exempt status. Lerner told the committee she did nothing wrong and then invoked her constitutional right to not answer lawmakers’ questions. Credit: AP 

SMOKING GUN NUMBER THREE.

Since then Judicial Watch, the leading government watchdog organization in the country, jumped on board. Judicial Watch agreed my case looked suspiciously like a classic case of IRS persecution and intimidation ordered by highest levels of government. They partnered with me to find out the truth – including whether the IRS trail leads directly to the Obama White House.

Judicial Watch requested all files, records, correspondence, phone calls, etc relating to my case on Aug. 7, 2013, pursuant to the Freedom of Information Act (5 U.S.C. 552).

By law the IRS had 30 days to comply. That was more than six months ago. It’s been over half a year of silence.

The IRS is refusing to cooperate with…the law of the United States of America.

Why would the IRS risk breaking the law rather than releasing my files? Something smells rotten in D.C.

Image: MRC

Image: MRC 

It’s not difficult to find out where this trail leads. Ask any prosecutor what comes next. Squeeze the people at the bottom to give up the names at the top. Put them in front of Congress and under oath and ask, “Who gave the orders and why?” Then, move up the chain of command. I’m betting this case leads to the White House.

Oh and be sure to ask IRS officials what about my case is so important that they’d be willing to break the law by refusing to respond to our Freedom of Information request.

After all that, I don’t place the blame on the IRS. Obama has used them as scapegoats. He threw the IRS under the bus. He blamed ”rogue agents” out of the Cincinnati office. He’s lying through his teeth. My case involved the Las Vegas office of the IRS.

And there are no “rogue agents.” Most government employees are good people. Career bureaucrats would never risk their pensions to harass or persecute taxpayers without orders from above.

The IRS employees who handled my appeals in California and at Tax Court were honest, fair, and professional. I have nothing but good things to say about them.

The other IRS agents that tried to destroy me were undoubtedly ordered to do so. I’m sure they felt that their careers were at risk if they didn’t follow orders from the top levels of government.

The buck stops with the Obama White House. They had all the power and the motive. That’s where the criminal act occurred. I believe the Obama White House not only directed this widespread witch-hunt…not just of me…but of hundreds of other critics of the President and major GOP donors.

Then when the Obama White House got caught in a criminal conspiracy, they tried to distract the media with the Tea Party story…and blame “the little guys” at the IRS. Suddenly lower level employees just following orders were “rogue agents.” How low can you go? The IRS was used by Obama and then thrown under the bus. These agents are victims too of an out of control tyrant as President.

Watergate proved even the president isn’t above the law. This IRS scandal may yet prove Obama isn’t too big to jail.

Wayne’s latest book is: “The Ultimate Obama Survival Guide: How to Survive, Thrive, and Prosper During Obamageddon.” 

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