So this statement in the article says it all right here:
Truth is, every indication suggests that the agency doesn’t even want the obligations it’s being given under Obamcare. It rightly recognizes that it has enough on its plate already.
There is no reason these bureaucratic burdens can’t be discharged elsewhere inside the government. The IRS was pulled into Obamacare not out of necessity, but expediency. It was judged that handing over certain obligations to the IRS would be the fastest way to get the law implemented.
The Obama Administration shouldn’t settle for this. Neither should we.
Now keep in mind Republicans blocked everything they could to give more money, funding and manpower to the IRS, so they are severely understaffed, and I imagined some are just in the stage of "I don't give a fuck anymore", and this is the result. That is what this looks like. So in an effort to make Obama fail at every turn, the repubs efforts seem to be paying off, and so this is just the begining of the chaos they have brought down to undermine the new healthcare law, at American's expense.
So no, don't blame the President, blame the ones who purposefully did all they could to sabotage and create just what you see in this article.
I think there are some pretty corrupt individuals in the IRS as well, no dispute about that, especially if they went in there knowing they were breaking the law and pretty much did this anyway. But this is a symptom of all the BS that is going on with the dysfunction in congress, the undermining at every turn.