Audits happen all the time, and I'm sure that there are those who claim it's political when convenient to do so, when it suits their purposes.
Audits are on-going year around.
I don't find any single audit suspicious. However in some (very rare) present cases we have simultaneous audits by numerous governmental agencies (e.g., IRS, EPA, OSHA, BATF and FBI). That is highly unusual, and that's an understatement.
Moreover, the audits were themselves conducted in a highly unusual manner. I'll confine my remarks to the IRS audit(s) because I've been in the profession for over 30 years and handled many IRS audits on behalf of taxpayer clients.
The IRS audit was an unannounced on-site audit. I have only seen one unannounced visit by the IRS and it involved a collection matter of a huge amount of back taxes by a taxpayer who was clearly doing everything legally, but perhaps not ethically, possible to avoid paying. This is primarily an intimidation tactic and one borne of frustration etc on the IRS's part. I.e., the guy wasn't cooperating in 'good faith'.
Other than intimidation there are very few good reasons outside of criminal tax evasion to show up unannounced. (E.g., if someone is lying about their assets in a collection or criminal tax dispute they might show up unannounced to verify assets, or lack thereof, such as expensive art, collectibles or automobiles that could be seized. If a criminal is warned (s)he can easily remove these to another location.)
Otherwise, if the IRS had to go onsite, which pertains to business audits, they will always announce it, arrange a schedule and provide a list of documentation (general ledgers, financials and various records etc) they want to examine. They want this info prepared and available prior to their arrival so time is not needlessly wasted.
In the case I mentioned of so many unusual audits there was no apparent purpose other than intimidation for the IRS to appear on site unannounced.
Are you terribly surprised to find out that people who exhibit tax dodging weasel tendencies wrt their political contributions might do so in general, thus raising the audit flag at the IRS?
Unthinkable, I'm sure.
Where do you get the information that any of these people "exhibit tax dodging weasel tendencies wrt their political contributions"? Did you just pull that out of your you-know-what?
BTW: There is no such thing as a "tax dodging" regarding political contributions. They are not tax deductible. Furthermore, because they are not the IRS wouldn't likely be aware of them unless those contributions were reported on a tax exempt org's Form 990, in which case if that were done I'd say it's evidence of political targeting.
Individuals' tax returns are selected for examination based upon something called a DIF score:
http://www.unclefed.com/Audit-Proofing/miscon2.html
During the processing routine all tax returns are scored or rated for audit potential under IRS's top secret computer program called DIF, for Discriminant Function. The higher the DIF score, the greater the potential of bringing in additional taxes under the audit. DIF scores are developed from an analysis of a series (involving up to 50,000 randomly selected returns) of intensive audits, conducted every few years, called the Taxpayer Compliance Measurement Program (TCMP)
Throughout the year, district IRS offices place orders with the IRS service centers for returns to audit. The service center then pulls those returns that are above a specific DIF cutoff score and sends them to the district office.
If it appears to the classifier that the tax return is in order or that you have included sufficient substantiating or appropriate documentation with the return, the return will most likely be sent back to the service center without being audited. The classifier relies of his or her experience, judgment, and instincts to analyze the returns to find the ones with the greatest likelihood of change.
So no, the process isn't as you describe. The one you describe would, IMO, be illegal.
Were I on the congressional committee I'd subpoena the DIF score of the individual and the cutoff score determined by the IRS at that time. But I doubt Congress is aware of such things.
Fern