<P> The IRS Tea Party Controversy: The IRS must exercise discretion in administering the tax law . The IRS oversees a vast system that affects nearly everyone . Since the law is complex and often difficult to interpret, the IRS must draw fine lines in order to properly interpret, apply, and enforce the law . The IRS claims it gave extra scrutiny to Tea Party - affiliated groups based solely on the name and goals of the groups . The IRS asked those groups invasive questions that were not normally asked of other groups: about their donor lists, affiliations and contacts with the media . </P> <P> Administrative Discretion in Criminal Law Enforcement--When a government official of law enforcement uses their own sense of ethical discretion such as not to or to invoke in criminal process . There are two major situational motivations of police discretion; whether police response is internally invoked or citizen initiated and whether it is a law enforcement of order maintenance situation . The two situational motivations combine to create four types of discretionary situations for law enforcement officials . The four different situations are proactive and reactive law enforcement and proactive and reactive order maintenance . </P> <Table> <Tr> <Td> </Td> <Td> This section possibly contains original research . Please improve it by verifying the claims made and adding inline citations . Statements consisting only of original research should be removed . (May 2015) (Learn how and when to remove this template message) </Td> </Tr> </Table> <Tr> <Td> </Td> <Td> This section possibly contains original research . Please improve it by verifying the claims made and adding inline citations . Statements consisting only of original research should be removed . (May 2015) (Learn how and when to remove this template message) </Td> </Tr>

Relation between administrative discretion and rule of law