People in large organizations make bad decisions all the time but proper accountability means that those decisions will be discovered and corrected
. Since nobody in the chain of command - right up to Schulman - did anything to fix this problem that leads us to a very limited number of conclusions:
1. They didn't see it as a problem
2. They recognized the problem but chose not to address it
3. They condoned the practice
If they didn't see it as a problem that that, in and of itself, is a pretty doggone big problem.
If they recognized the problem and chose to do nothing then that's a conspiracy.
If they condoned the practice then they were willfully engaged in using the IRS for acts of political intimidation or influence.