WASHINGTON – Attorney General Jeff Sessions said Thursday that the Justice Department is settling class action lawsuits brought by more than 400 conservative groups who said they were "improperly" delayed when seeking tax-exempt status with the Internal Revenue Service.

“The IRS’ use... of heightened scrutiny was wrong and should never have occurred," Sessions said. "It is improper for the IRS to single out groups for different treatment based on their names or ideological positions."

Justice Department lawyers represented the IRS. The conservative groups brought legal action in wake of disclosures about the delays during the Obama administration that prompted the resignation of the IRS' top official at the time, along with other officials tied to the matter.

At one point, President Obama addressed the issue, saying it was "outrageous" for the IRS to target groups based on political beliefs and those involved should be "held fully accountable."

The proposed settlement, which provides no monetary relief, includes an acknowledgment by the IRS that its treatment of the applicants was "wrong."

"For such treatment, the IRS expresses its sincere apology,'' the court documents state.

The deal, subject to court approval, also calls on each party to the litigation to "bear its respective fees and costs."

On Thursday, Sessions said “there is no excuse for this conduct."

"Hundreds of organizations were affected by these actions, and they deserve an apology from the IRS," he continued. "We hope that today’s settlement makes clear that this abuse of power will not be tolerated.”

The IRS, the Justice Department acknowledged Thursday, transferred hundreds of applications to a specifically designated group of agents for additional levels of review, questioning and delay. In many instances, the agency then requested highly sensitive information from applicants, such as donor information, that was not needed to determine tax-exempt status.

"Any entitlement to tax exemption should be based on the activities of the organization and whether they fulfill requirements of the law, not the policy positions adopted by members or the name chosen to reflect those views," Sessions said.