Fox News host Gretchen Carlson tried to resurrect the debunked claim that President Obama played a role in the IRS' targeting of political groups.

On the October 21 edition of Fox News' The Real Story With Gretchen Carlson, Carlson attempted to “put the president under the microscope” about what he knew and suggested that investigations into the matter “never really got to the bottom of it.” Carlson invited regular Fox News guest Jay Sekulow, chief counsel with the conservative American Center for Law and Justice, which filed a lawsuit against the government over allegations about what the IRS did. Sekulow acknowledged that he has not added Obama's name to the lawsuit, but that did not stop him or Carlson from fueling speculation that Obama had prior knowledge of what happened:

Despite Carlson's speculation, there is no evidence whatsoever to tie President Obama to the IRS' actions. A July 16 memo issued by the office of Rep. Elijah Cummings (D-MD) compiled information from 15 IRS employees based on interviews with the GOP-led House Oversight Committee. According to the memo, the committee found that "[n]one of these witnesses reported any political motivation or White House involvement."

Sekulow admitted that “We don't have a memo from the White House to the IRS” but revived the right-wing claim that Obama was responsible for the targeting based on criticism of the Tea Party.