President Obama keeps claiming that he had no knowledge of the Internal Revenue Service's abusive muzzling of conservative groups. That line is hard to swallow given that his Treasury and IRS are back at it—this time in broad daylight.

In the media blackout of Thanksgiving week, the Treasury Department dumped a new proposal to govern the political activity of 501(c)(4) groups. The administration claims this rule is needed to clarify confusing tax laws. Hardly. The rule is the IRS's new targeting program—only this time systematic, more effective, and with the force of law.

That this rule was meant to crack down on the White House's political opponents was never in doubt. What is new is the growing concern by House Ways and Means Committee investigators that the regulation was reverse-engineered—designed to isolate and shut down the same tea party groups victimized in the first targeting round. Treasury appears to have combed through those tea party applications, compiled all the groups' main activities, and then restricted those activities in the new rule.

"The committee has reviewed thousands of tax exempt applications," says House Ways & Means Chairman Dave Camp. "The new regulation so closely mirrors the abused tea-party group applications, it leads me to question if this new proposed regulation is simply another form of targeting."

Here's how it works. To get or keep tax-exempt status, 501(c)(4) organizations must devote a majority of their work to their "primary" social-welfare purpose. Most tea party groups were set up with a primary purpose of educating Americans on pressing problems—the size of government, the erosion of the Constitution—and did so mainly via nonpartisan voter guides, speakers forums, pamphlets or voter-registration drives.