NOM BLOG

Category Archives: IRS

Washington Attorney Cleta Mitchell: "Who's Going to Jail Over the IRS Scandal?"

You're correct Mr. President; there's not a 'smidgeon' of corruption in the IRS abuse case - there's a mountain of it

You may have heard or read of President Obama's interview with Bill O'Reilly this past week where the President claimed that there wasn't a "smidgeon of corruption" in the IRS abuse scandal. Well yesterday at a House hearing on the IRS targeting scandal, Cleta Mitchell put the lie to that claim when she rattled off a litany of felony crimes committed by the IRS, including the felonious release of NOM's confidential tax filings.

"The lying has not stopped. There are lies upon lies in this ugly episode. The Commissioner of the IRS lied to Congress in March 2012 when he said there was absolutely no targeting," Mitchell declared, making sure to note that, "lying to Congress is a crime."

Watch her explosive testimony.

Members of Congress Commend National Organization for Marriage For Suing Internal Revenue Service over Illegal Release of Its Tax Return

FOR IMMEDIATE RELEASE: November 25, 2013
Contact: Elizabeth Ray or Matille Thebolt (703-683-5004)


"We are grateful to these leaders of the House for stepping forward to express their support of our efforts to hold lawbreakers within the IRS accountable for their crimes."  —Brian Brown, NOM president —

nom_logo

Washington, D.C. — Three dozen members of the United States House of Representatives have signed a letter to the National Organization for Marriage (NOM) praising it for filing a lawsuit against the Internal Revenue Service for illegally leaking its confidential tax return including a list of its top donors. The confidential tax data ended up in the possession of the Human Rights Campaign (HRC) whose president was a national co-chair of President Obama's reelection committee.

"We applaud you in your effort to find the truth about what happened to your donor lists as we in Congress continue fighting to hold the Obama Administration accountable for these abuses of American citizens' constitutional rights," the letter said. The letter was signed by 36 members of the US House of Representatives including Republican Study Committee Chairman, Rep. Steve Scalise (R-LA), and Values Action Team Co-Chair, Rep. Joe Pitts (R-PA).

"We are grateful to these leaders of the House for stepping forward to express their support of our efforts to hold lawbreakers within the IRS accountable for their crimes," said Brian Brown, NOM's president. "No group should have to worry that its confidential tax return information including donor information will be leaked by the IRS and end up in the hands of its arch political opponents."

The leaking of NOM's tax return and confidential donor information has been investigated by the federal government, but the Obama Administration refuses to provide the public with any accounting of what they have found, claiming that the law protects the identity of the individuals involved in the criminal act of leaking the information in the first instance. Releasing taxpayer tax returns is a felony under federal law. Several committees of the US House have examined the matter, including the Committee on Ways & Means and the Committee on Oversight & Government Reform.

"The Obama Administration has adopted a Nixonian approach of delay, denial and obstruction to keep under wraps the truth about who was involved in this crime," said John Eastman, NOM's Chairman. "Our lawsuit is intended to get all the facts to the American people so they can hold people accountable. The public is entitled to know how this crime unfolded and whether anyone at the White House, Obama Reelection Committee or the HRC had any role in this disturbing event."

Eastman testified about the issue before the Ways & Means Committee and was the recipient of the Congressional letter.

###

To schedule an interview with Brian Brown, President of the National Organization for Marriage, please contact Elizabeth Ray (x130), [email protected], or Matille Thebolt (x143), [email protected], at 703-683-5004.

Paid for by The National Organization for Marriage, Brian Brown, president. 2029 K Street NW, Suite 300 Washington, DC 20006, not authorized by any candidate or candidate's committee. New § 68A.405(1)(f) & (h).

Three Dozen Lawmakers Applaud NOM's Efforts to Find the Truth about the IRS; Vow to Continue Fighting to Hold Obama Adminstration Accountable

Three dozen members of the United States House of Representatives signed a letter to the National Organization for Marriage's chairman, Dr. John Eastman, cheering NOM's litigation against the IRS's unlawful disclosure of confidential tax forms filed by the organization.

Congressional Letter to NOM on IRS Case

The letter, dated November 21st, expresses support for NOM's efforts to find the truth. The Congressional members also pledged to continue their work to hold the IRS accountable:

While it is up to the court to determine the outcome of your case, unfortunately your allegation are not unique or even unexpected given the Obama Administration's well-documented practice of using federal agencies to target conservative groups.

[...]

We applaud you in your effort to find the truth about what happened to your donor lists as we in Congress continue fighting to hold the Obama Administration for these abuses of American citizens' constitutional rights.

NOM is very grateful to these Representatives and encouraged by their interest and support! Click here to read the letter in full and to find out if your Representative signed!

National Organization for Marriage Dismisses Frivolous Human Rights Campaign Complaint Over Its Federal Tax Return; Blasts Group That Violated Federal Law By Illegally Publishing Tax Return

FOR IMMEDIATE RELEASE: November 18, 2013
Contact: Elizabeth Ray or Matille Thebolt (703-683-5004)


"NOM fully complies with federal law concerning public availability of its Form 990 tax return. It's the HRC that has ignored federal law by publishing an illegally obtained copy of our 2008 tax return." — Brian Brown, NOM president —

nom_logo

Washington, D.C. — The National Organization for Marriage (NOM) today dismissed as frivolous and ironic a complaint made by the misnamed Human Rights Campaign (HRC), which falsely accused NOM of failing to disclose its 2012 federal tax return. The HRC previously published an illegally obtained copy of NOM's 2008 tax return, leaked by the IRS in violation of federal criminal law. The illegal release of NOM's tax return is the subject of the current Congressional investigation of the IRS Scandal and is also the subject of civil litigation filed by NOM against the IRS.

"NOM fully complies with federal law regarding the public availability of our Form 990 tax return. Our 2012 Form 990 was mailed to the IRS on November 15th as required by law. It is available for public inspection on the NOM website," said Brian Brown, NOM's President. "This frivolous complaint by the HRC is extremely ironic given the fact that HRC published on its website the private information from NOM's 2008 Form 990, which is a felony under federal law and which is the subject of current Congressional investigations. NOM has also filed a federal lawsuit against the IRS to find out who in the IRS illegally released to the HRC our confidential donor information."

The HRC received and published online NOM's 2008 Schedule B list of donors, a document that has been established was illegally released by the IRS. The Obama Administration has refused to identify the criminal within the IRS responsible for leaking NOM's return. Various US House committees continue to conduct investigations into the issue and NOM has filed civil litigation in an effort to hold those responsible accountable for their actions.

"We are looking forward to discovery in our lawsuit to find out which IRS employee(s) were responsible for illegally releasing our confidential donor information, and whether anyone outside the IRS played a role in the conspiracy to commit this felony," said Brown. "The HRC can file whatever frivolous complaints they want, but we're focused like a laser beam on holding those people responsible for this crime accountable."

###

To schedule an interview with Brian Brown, President of the National Organization for Marriage, please contact Elizabeth Ray (x130), [email protected], or Matille Thebolt (x143), [email protected], at 703-683-5004.

Paid for by The National Organization for Marriage, Brian Brown, president. 2029 K Street NW, Suite 300 Washington, DC 20006, not authorized by any candidate or candidate's committee. New § 68A.405(1)(f) & (h).

The "Non-Scandal" Keeps Getting More Scandalous

You may remember that the mainstream media and liberal politicians began saying several weeks ago that early reports of the IRS targeting organizations and individuals based on political ideology had turned out to be a "non-scandal" - but yesterday's developments as much as anything show that this very real scandal simply cannot be so easily dismissed.

From hearings yesterday before the House Oversight and Government Reform Committee comes this shocking news, via a headline in the Daily Caller: "White House, IRS exchanged confidential taxpayer info." The Daily Caller reports:

[IRS Official Sarah] Ingram appeared before Rep. Darrell Issa’s House Oversight Committee Wednesday and claimed she could not recall a document that contained confidential taxpayer information.

“Well one of the areas of interest is there’s a significant redaction that quotes the statute 6103. Do you know who is underneath that blackout?” Issa asked Ingram.

“I don’t recall the document so I can’t help you with what’s underneath that redaction,” Ingram said.

“Her response has not put concerns to rest,” Oversight staffer Frederick Hill said.

You can read the rest here.

Understandably so, if the following exchange is any indication of her response:




Meanwhile, NOM is grateful to Representative Issa for his strong leadership on House Oversight and Government Reform to hold the IRS accountable for misconduct and felonious actions, and particularly for his pledge to investigate the leak which resulted in our own confidential tax information getting into the hands of the Human Rights Campaign.

We are also continually grateful to Chairman Camp of the powerful House Ways and Means Committee for his own commitment to securing justice for all those targeted by the IRS and making sure the American people get the answers they deserve about how deep this scandal runs.

Chairman Camp Speaks Up for NOM and All Victims of IRS Abuse

Representative Dave Camp (R-Mi.), the Chairman of the House of Representatives powerful Committee on Ways and Means, issued the following statement in response to the filing of NOM's lawsuit against the IRS:

Dave_CampThe unauthorized release of confidential information is a crime and those affected deserve answers, not the runaround.  What makes the situation even worse is that the law, intended to protect taxpayers, is being used as a shield for those that perpetrate this wrongdoing.  Just last year, the IRS released the confidential taxpayer information of the National Organization of Marriage. These organizations and the American people deserve the truth and the IRS must take serious action to stop the illegal leaking of confidential information.

Chairman Camp and all of our allies in the Congress understand that, no matter our differences, no one should be the target of harassment and abuse of power by government agencies. That is simply not how we do things in America.

NOM thanks Representative Camp for his courageous and steadfast leadership in holding the IRS accountable for abuses of power and identifying those responsible for leaking NOM's confidential donor information.

The IRS Is Having a Tough News Day

In addition to the important announcement today that NOM has filed suit against the IRS, two other stories are drawing heat for the Government agency today:

IRS-HRCAs part of the shutdown of the Federal government, the National Taxpayer Advocate Service (TAS) - which describes itself as "Your Voice at the IRS" - has shuttered its doors, and this has potential ominous consequences for citizens. Forbes reports:

Shutting down TAS could have some serious consequences, according to [the service's head, Nina Olsen]. With our voice at the IRS cut off, “the government can harm the taxpayer with impunity and the taxpayer has no redress”.... According to Olson, the advocate service routinely handles cases from distraught taxpayers who threaten suicide if their disputes with the IRS cannot be resolved expeditiously, as well as cases in which a lien on property ties up funds a taxpayer needs for lifesaving medical help. Apparently, the entire lien process has not been shut down.

You can read the full story here.

And if anyone knows the importance of having an avenue of redress when it comes to dealing with the IRS, it's the subject of the other story worth noting today: Dr. Ben Carson.

According to The Washington Times:

Just months after he gave a speech earlier this year that challenged America’s leadership in President Obama’s presence, Dr. Ben Carson was targeted by IRS agents who requested to review his real estate holdings and then conducted a full audit without finding any wrongdoing.

“I guess it could be a coincidence, but I never had been audited before and never really had any encounters with the IRS,” Dr. Carson said in an interview Thursday.... “But it certainly would make one suspicious because we know now the IRS has been used for political purposes and therefore actions like this come under suspicion.”

Go read more about Dr. Carson's situation, and let's hope that this powerful agency finally faces appropriate scrutiny and is held accountable to the American people.

The Politicization of the IRS Must Be Stopped

The politicization of the IRS (and other law enforcement agencies of the federal government) is a dangerous development, a threat to the liberty of every citizen, and it needs to be stopped.  NOM’s lawsuit is an important step in that effort.

Today NOM filed suit against the IRS for the criminal release of its confidential tax information which included dozens of names of major donors.  NOM’s chairman, Professor John Eastman has published an op-ed on Foxnews.com describing the issue:

Prof. John EastmanWherever one stands on the marriage issue, we should all be able to agree that the people responsible for these abuses by the IRS must be held to account.  The IRS is simply too powerful, with too much access to our most private information, to become a tool in the political fights of the day.

We have been down this road before.  One of the Articles of Impeachment that had been drawn up against President Richard Nixon before he resigned in 1974 charged that Nixon “endeavored to obtain from the Internal Revenue Service, in violation of the constitutional rights of citizens, confidential information contained in income tax returns for purposes not authorized by law.”  Yet the Department of Justice, the Inspector General at the Treasury Department, and the Internal Revenue Service itself have all circled the wagons to protect the felon or felons who illegally disclosed NOM’s tax return.

So today, NOM is filing suit against the IRS, as permitted by federal law, to obtain compensation for the injuries it suffered as a result of these felonies.

Read Dr. Eastman's entire piece here.

The National Organization for Marriage Files Lawsuit Against The IRS Over Illegal Leak of Organization’s Confidential Tax Return to Marriage Opponents

FOR IMMEDIATE RELEASE: October 3, 2013
Contact: Elizabeth Ray or Matille Thebolt (703-683-5004)


“We can prove that NOM’s confidential tax return was released by the IRS and went to our chief political opponent. This is a federal crime.” — Brian Brown, NOM president —

National Organization for Marriage

Washington, D.C. — Today, the National Organization for Marriage (NOM) announced it has filed a lawsuit against the Internal Revenue Service seeking damages over the illegal release of the organization’s 2008 confidential tax return which went to the Human Rights Campaign, America’s leading marriage opponent whose president was a national co-chair for President Obama’s reelection campaign.

“We have irrefutable proof that NOM’s confidential tax return was released by the Internal Revenue Service and went to the number one opponent of marriage, the Human Rights Campaign (HRC) whose president was a national co-chair of President Obama’s reelection campaign. The HRC promptly published it and released it to the media,” said Brian Brown, NOM’s president. “This is a federal crime. Worse, the confidential information contained in the illegally leaked documents included the identity of dozens of our major donors and the HRC used this confidential donor information to harass our donors. This is a chilling set of circumstances that should ring alarm bells across the nation.”

The lawsuit, The National Organization for Marriage, Inc. v. The United States of America, Internal Revenue Service was filed in federal district court in the Eastern District of Virginia. NOM is represented by ActRight Legal Foundation, NOM Chairman John Eastman, Cleta Mitchell, of counsel to ActRight Legal Foundation and Jason Torchinsky of Holtzman, Vogel & Josefiak, PLLC.

“There are many emerging examples of how the IRS has targeted conservative groups, but what’s happened with the release of NOM’s confidential tax return to a group that fights marriage at every turn, and which was headed by President Obama’s national reelection campaign co-chair is in a special category of abuse and concern,” said John Eastman, NOM’s Chairman.

“So far the IRS and Obama Administration officials have stonewalled our every attempt to get information or answer basic questions about who knew what inside the IRS and who in the Obama administration had any information or involvement in this crime. Our lawsuit will be a powerful tool in ending the stonewalling and getting the truth to the American people.”

NOM called on the Congress to continue to pressure the IRS, Treasury Department and other officials to disclose what they know about who is responsible for the illegal leaking of NOM’s tax return and confidential donor identity information, which was then published by the Human Rights Campaign.

“The American people are entitled to answers about who at the IRS is responsible for this crime, and whether anyone in the Administration, White House, or Obama Reelection campaign had any information about or involvement in the crime,” said Brown. “We urge Congress to continue to pursue an investigation, including putting the appropriate government and HRC officials under oath and subpoenaing documents to get to the bottom of this matter.”

###

To schedule an interview with Brian Brown, President of the National Organization for Marriage, please contact Elizabeth Ray (x130), [email protected], or Matille Thebolt (x143), [email protected], at 703-683-5004.

Paid for by The National Organization for Marriage, Brian Brown, president. 2029 K Street NW, Suite 300 Washington, DC 20006, not authorized by any candidate or candidate's committee. New § 68A.405(1)(f) & (h).

"The IRS Needs to Pay" - NOM to File Suit Today

At The Washington Times, Stephen Dinan reports that "The National Organization for Marriage will sue the IRS on Thursday, saying it has evidence that someone within the agency leaked the organization’s private donor list to its political enemies in 2012 but that nobody has been held responsible" [emphasis added].

IRS

Dinan spoke to attorney Cleta Mitchell of ActRight Legal Foundation which is handling NOM's case. She said:

Somebody did this deliberately and it was planned, and we need to know who it was. The IRS needs to pay. Ultimately, the IRS is responsible for the damages.

Dinan also quotes NOM's chairman, Dr. John Eastman, explaining how the fact that the leaked documents had internal IRS markings on that that had been hidden makes for a compelling case:

It suggests to me that this thing was deliberate and at high levels — head of the division, a political appointee, somebody. And darn it, we’re going to find out who did it, and we’re going to wrap it up with a bow and send it over to the Justice Department and keep the pressure on.

You can read Dinan's entire piece here.


And don't forget that you can hear John Eastman and Cleta Mitchell both speaking today at The Heritage Foundation as part of their ongoing series, Preserve the Constitution.

The event will be live-streamed from 12:00pm - 1:00pm EDT, and you can sign up for an email reminder here.

Oh, and the topic of the event? "Political Speech and the IRS: Protecting the First Amendment." Surely, this one is not to be missed!

Preserve the Constitution

National Organization for Marriage Dear Marriage Supporter, NOM's chairman, Professor John Eastman, will be speaking at the Heritage Foundation about 'Political Speech and the IRS: Protecting the First Amendment.' One of the first casualties of redefining marriage is the First Amendment — there is no guaranteed remedy to protect our religious liberties except to not redefine marriage in the first place.

The one hour presentation will take place: Thursday October 3rd, from Noon — 1 PM EDT To register to live stream the one hour event, click here

Today's Wall Street Journal picked up on the existing conflicts in which Professor Eastman was quoted.
Religious-rights advocates argue that the Constitution affords people the right to abstain from a ceremony that violates their religious beliefs. "It's an evisceration of our freedom of association," said John Eastman, the chairman of the National Organization for Marriage, a group opposed to legalizing same-sex marriage.
NOM and marriage champions like you fight to protect marriage — not just for the sake of our children - but also for the sake of the soul of our country and the freedoms we take for granted. Remember to register to watch the live stream of this important lecture by clicking here. Beside Professor Eastman, the panel will include:

Cleta Mitchell Partner, Foley & Lardner

and Bradley A. Smith Chairman, Center for Competitive Politics The synopsis of the lecture reads: Political Speech and the IRS: Protecting the First Amendment
The First Amendment was intended to protect political speech and encourage participation in the political life of the nation. Campaign finance laws implemented over the past four decades have imposed various restrictions on political speech as have tax laws as they have been interpreted by the Internal Revenue Service. Congress is now conducting an investigation of the possible targeting by the IRS of conservative tea party and other groups because of their political views and beliefs, and lawsuits are pending over the unauthorized disclosure of sensitive donor and tax information by the IRS. Did the IRS unfairly target certain organizations? What is the status of their claims and the investigation? How far can the government go in balancing the interests of preventing public corruption with encouraging open and spirited political debate? Do IRS tax rules need to be changed to protect the First Amendment rights of advocacy organizations? Do current campaign finance rules restrict political speech and discourage participation by citizens and associations? Three experts, including a lawyer representing conservative organizations, the head of an advocacy group targeted by unauthorized disclosures, and a former chairman of the Federal Election Commission, will discuss these issues. The panel will be moderated by a former FEC commissioner.
When marriage is redefined, religious liberty of individuals, small businesses and religious groups are often the first casualties. Scholars on all sides agree that as gay 'marriage' becomes more and more recognized, the pressure on our first amendment rights will only grow. That's why the best remedy is to not redefine marriage in the first place. And that's what NOM and our allies, like the Heritage Foundation, are striving to do. Please consider a generous donation to NOM today so that we can maintain this fight, protecting our children and our first amendment rights. And remember, this is a perfect time to make a sacrificial donation to NOM because your gift will be matched dollar for dollar by a generous donor. Thank you for your faithfulness and support. For our children and the country they will inherit, Brian S. Brown

Fantastic News!

National Organization for Marriage

Dear Marriage Supporter,

You may have missed it since the news just came through on Friday, but House Oversight Committee Chairman Darrell Issa announced that he is officially investigating how NOM's confidential tax files were stolen from within the IRS and provided to the Human Rights Campaign.

This is fantastic news... not just for NOM — but for every group targeted by the Obama administration and the IRS.

And this is especially good news for the American people who are rightfully concerned about abuse of power and political targeting by operatives inside the IRS, and the failure of the Department of Treasury and other enforcement agencies to hold those responsible to account.

NOM has worked closely with Chairman Issa and the House Oversight Committee for many months to ensure they have all the information and legal authority they need, including confidentiality waivers, to compel the IRS and the Treasury Department to cooperate with the Committee's investigation.

As Chairman Issa told National Review Online last week:

These waivers allow the committee to get information the IRS is currently withholding. This information will give us a better sense of why these groups faced delays, what questions they were asked, and what sort of communications were occurring within the IRS in regards to the inappropriate delays and the apparently politically driven leak.

After months of delay, denial and outright refusal by the IRS and the Treasury Department, it looks like we may finally get answers to the obvious questions that have been repeatedly asked!

It's absurd that we even have to go through such extreme lengths to have our fundamental rights protected instead of pushed aside by politicians playing partisan politics. But that's the reality of our situation right now...

... and it will only get worse if gay 'marriage' advocates and opponents of our precious religious liberties continue unabated.

If you have the means, won't you help us stand up to this egregious abuse of power by making a donation today of $35, $50, $100, $500 or even $1,000 to support NOM's work defending marriage, religious liberties and the basic rights of every American?

Thank you!

Faithfully,

Brian S. Brown

House Oversight to Investigate "Apparently Politically Driven Leak"

At NRO's The Corner, Eliana Johnson reports that the House Oversight and Government Reform Committee, headed by Chairman Darrell Issa (R-Ca.), will be investigating the politically-motivated targeting of conservative groups by the I.R.S., and particularly the leak of NOM's confidential tax documents to Human Rights Campaign:

Issa and subcommittee chairman Jim Jordan notified Treasury Department inspector general Russell George and Internal Revenue Service acting administrator Danny Werfel in letters dated September 26 that the National Organization for Marriage, the conservative group founded in opposition to the legalization of gay marriage, and a handful of tea-party groups have signed waivers allowing senior stafff on the committee to access their tax return information. “With the authority granted by these waivers,” they write, “we request that you produce all documents and communications referring or relating” to the applications and their review within the agency.

Johnson quotes a statement from Representative Issa that explains the scope of the investigation. According to Issa, "This information will give us a better sense of why these groups faced delays, what questions they were asked, and what sort of communications were occurring within the IRS in regards to the inappropriate delays and the apparently politically driven leak."

We look forward to the Committee's findings.

Treasury Department and IRS To Recognize Same-Sex Marriages in States That Don't Allow Same-Sex Marriage

Continuing a pattern of lawlessness across the nation, the IRS and U.S. Treasury Department have also overstepped their authority by granting federal tax treatment to "married" same-sex couples. As our president Brian Brown pointed out yesterday, "The Obama administration is intent on forcing same-sex 'marriage' on an unwilling public. Congress alone has the responsibility of determining federal tax law."

Same-sex couples who get a marriage license in a state that has redefined marriage to include same-sex couples, but who live in a state that does not recognize their marriage, will be treated as a married couple for federal tax purposes, the Treasury Department and Internal Revenue Service announced Thursday.

The ruling does not apply to state taxes. So, a same-sex couple that has been married in a state that has redefined marriage, but lives in a state that has not redefined marriage, would file as married for their federal taxes and as single for their state taxes. -Christian Post

Capitol

The National Organization for Marriage Responds To The U.S. Treasury Department / IRS Granting Federal Tax Treatment to "Married" Same Sex Couples

FOR IMMEDIATE RELEASE: August 29, 2013
Contact: Elizabeth Ray or Jen Campbell (703-683-5004)


"The Treasury Department is grossly overstepping its authority. This is a nation of laws. Only Congress has the authority to change the law." — Brian Brown, NOM president —

National Organization for Marriage

Washington, D.C. — Today, the National Organization for Marriage (NOM) denounced the U.S. Treasury Department’s ruling that same-sex couples who "married" in a jurisdiction that recognizes same-sex 'marriage' will be treated as married couples for federal tax purposes even if they live in state that does not recognize same-sex 'marriage.'

"The Treasury Department is grossly overstepping its authority. This is a nation of laws. Only Congress has the authority to change the law," stated Brian Brown, NOM president.

This action continues a pattern of lawlessness across the nation where administrators and clerks have taken it upon themselves to interpret and re-write laws as they pertain to marriage. Only the legislative branches of the Federal or State governments enact or rewrite the law.

"The Obama administration is intent on forcing same-sex 'marriage' on an unwilling public," Brown said. "Congress alone has the responsibility of determining federal tax law."

###

To schedule an interview with Brian Brown, President of the National Organization for Marriage, please contact Elizabeth Ray (x130), [email protected], or Jen Campbell (x145), [email protected], at 703-683-5004.

Paid for by The National Organization for Marriage, Brian Brown, president. 2029 K Street NW, Suite 300 Washington, DC 20006, not authorized by any candidate or candidate's committee. New § 68A.405(1)(f) & (h).