Ok, let me make a football anology to this. The other day when Alabama got flagged for targeting the aTm receiver then it was overturned on the review, Alabama STILL had the 15 yard penalty. As an Alabama fan and a college football fan, I thought the rule was fricked up BUT it was the rule thus aTm gets their rightful 15 yards. Had the refs stepped in and arbitrarily decided to just let the play stand with no penalty at all, that would have not been right. The way to fix that is to fix the rule in the proper manner if it's a bad rule.
So now we have this IRS issue. If we agree the rule is bad to let these political groups use an out with the 501c4 status, then let the rule get fixed in due process and amended. The KEY issue is that these IRS people, just like the refs in the football analogy, can't just arbitrarily come in and asses penalties where they see fit. They are bound by the rules and laws. They LEGALLY can't just block some groups and allow others just because they don't like the message or have subversive rogue orders from "the top" to target a group based on their message. Now don't get me wrong, they have the POWER to do it but not the authority. We don't operate that way in this country however. We are a nation of laws and if an entity can't abide by those laws they need to be dealt with.
Your analogy is poor because the football example is indicative of the referees trying to "right" a bad law.
In the IRS case, it's pretty clear that this isn't simply a case of the IRS trying to create their own laws...this is a case of the IRS implementing their own laws for the express purpose of furthering a political viewpoint.
Your analogy would be perfect if the referees would have continuously chosen not to fix the problem for A&M, but then decided to "fix" the problem for Alabama...because they are Alabama fans.
That would be an appropriate parallel.