The Internal Revenue Service was closed today, as employees were furloughed due to sequestration's budget cuts. Conservatives found this to be an occasion for side-splitting humor; Sarah Palin, for example, tweeted, "The IRS is closed today, feel free to use your phones." Get it, because the IRS was tapping … um … well, never mind. In any case, today is a reminder that this scandal could be an opportunity for reform that clarifies the law on political and non-political groups, leads to a greater professionalization of the agency, and makes future misconduct less likely. Or it could wind up being just the opposite.