Fox News ignored President Obama's explicit demand for accountability in the wake of news that the Internal Revenue Service applied extra scrutiny to conservative groups. The network's omission gave it cover to accuse Obama of not taking the IRS's actions seriously and to call for a special prosecutor.

Obama first addressed the IRS controversy during a May 13 joint press conference with British Prime Minister David Cameron, where he condemned the IRS's behavior with the caveat, “If, in fact, IRS personnel engaged in the kind of practices that had been reported,” then “that's outrageous and there's no place for it. And they have to be held fully accountable.”

After the Inspector General published its report on the IRS's actions, concluding the agency applied “inappropriate criteria” to conservative applicants, Obama granted the IRS no such caveat. He released a statement definitively naming the IRS's actions “intolerable and inexcusable” and directing action to be taken to hold those responsible accountable:

I have now had the opportunity to review the Treasury Department watchdog's report on its investigation of IRS personnel who improperly targeted conservative groups applying for tax-exempt status. And the report's findings are intolerable and inexcusable. The federal government must conduct itself in a way that's worthy of the public's trust, and that's especially true for the IRS. The IRS must apply the law in a fair and impartial way, and its employees must act with utmost integrity. This report shows that some of its employees failed that test. I've directed Secretary Lew to hold those responsible for these failures accountable, and to make sure that each of the Inspector General's recommendations are implemented quickly, so that such conduct never happens again.

Yet the next day, America Live host Megyn Kelly and Fox's digital political editor Chris Stirewalt pretended Obama issued no such condemnation.

Instead, Kelly claimed that even after the IG's report was released, “we still have the president saying, 'Well, if they did it, if they did it, if they did it.” She ranted, “I don't understand, more so today than the other day, why the president used that word 'if.' 'If these people did this, if these people did that.' Now that I've seen the Inspector General report -- and you're telling me -- now Fox News just got it last night. But other news organizations had it leaked to them early. You're telling me President Obama couldn't have got it when it was complete on Monday?”

Kelly and Stirewalt used their mischaracterization of Obama's response to call for a special prosecutor into the IRS's actions. Stirewalt told Kelly that if he were the president, he would “find a Republican of good standing” to appoint as an independent investigator. Kelly responded with the charge, “Where is the harm to this administration, if as these IRS employees state, no one outside of the IRS had anything to do with this, this was just IRS employees deciding to target conservatives. So if the White House and no one else had anything to do with it, where is the harm? Why doesn't the president just say 'absolutely'?”