From the Daily Mail:
Letters from the IRS to tea party-related organizations in Oklahoma City and Albuquerque, New Mexico show that IRS headquarters in Washington, D.C., and two satellite offices in California, were directly involved with sending harassing letters to conservative organizations that sought tax-exempt status.
The IRS has acknowledged only the involvement of its Exempt Organizations office in Cincinnati, Ohio, which typically makes most decisions about granting or denying tax-exempt status to non-profit organizations.
And Wednesday afternoon, CNN cited a congressional source in reporting that the acting IRS Commissioner – whom President Obama fired later in the day – had identified two 'rogue' employees, both in Cincinnati, whom he thought were responsible for targeting right-wing organizations with tactics that were not applied to left-wing or non-political groups.
Steven Miller then the acting IRS Commissioner, described the two employees as being 'off the reservation,' according to the CNN source.
Miller, added CNN, had emphasized that the problem was not confined to just two staffers.