Is this the IRS scandal's smoking gun?

IRS official Lois Lerner has agreed to testify in front of Congress on Wednesday. Still, the media and Republicans in Congress are missing the larger picture. On Wednesday they shouldn't just ask Lerner about the targeting of Tea Party groups. The should also ask her about the targeting of individual critics of Obama, like me.

This scandal is much bigger than Tea Party groups. It is a widespread criminal conspiracy to attack, punish and silence Obama's critics and political opposition.

The second of Nixon’s Articles of Impeachment was for the crime of using the IRS to punish his political opponents. Don’t look now, but we’ve got another Nixon in the White House. The difference is that Barack Obama’s IRS scandal makes Richard Nixon look like a minor league rookie.

[pullquote]

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.

There is a clear pattern of a criminal conspiracy to use the IRS to intimidate and punish critics of the current administration. The only question is: can Obama be connected? If he can, this becomes the biggest scandal in modern U.S. political history.

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 at Fox News last Spring.

But what makes my case unique is that I may have the smoking gun to link Obama and the White House itself to the IRS scandal.

I may not be the most high-profile Obama critic in the country, but my opinions are read by millions at web sites like FoxNews.com and last year my book, “The Ultimate Obama Survival Guide” became a national bestseller.

The result? An unprecedented IRS attack starting in January of 2011. This IRS attack 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. 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.

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 like Rush Limbaugh, Sean Hannity, Glenn Beck, 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 Obama or his top aides (see Valerie Jarrett or David Axelrod) ordered the IRS to make my life miserable?

Regardless of how you feel about my criticisms of the President, if either Obama or his top aides gave the orders, a crime was committed. Nixon’s Articles of Impeachment make that clear.

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. 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?

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 August 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 well over half a year 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.

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?” Then, move up the chain of command. I’m betting this case leads to the White House.

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, but then tried to blame the little guys at the IRS when they got caught.

How low can you go?

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