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The agency also referred back to an Aug. 9 statement from acting IRS Commissioner Danny Werfel, who said that political campaign intervention will be reviewed without regard to specific “labels,” indicating that tea party or other conservative groups no longer will face extra scrutiny.

In its attempts to clear the backlog of agencies awaiting tax-exempt status, the IRS in June — after news of its political targeting had come to light — offered a deal to organizations such as the Tea Party Patriots.

In exchange for agreeing that no more than 40 percent of its “spending and time” would be related to political campaigns, a group’s tax-exempt application would be expedited.

The Tea Party Patriots has yet to accept that deal, and Ms. Martin said it has no intention of doing so.

“I’m being punished because I didn’t take them up on their made-up expedited process,” she said.

Twenty-nine applicants have taken part in that process in recent months, according to the IRS.