No rogue: From early 2010 to Dec. 2011, all Tea Party cases were assigned to one IRS specialist, per IG report. After Dec. 2011, staff grew and TP cases were termed "advocacy cases." Everything that went to the team "experienced substantial delays"

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Footnote 14, for almost two years, the hundreds of Tea Party applications were handled by only one person at the IRS:

5/14/13, Treasury Inspector General Report, "Results of Review, The Determinations Unit used inappropriate criteria to identify potential political cases"

page 5, "The Determinations Unit developed and used inappropriate criteria to identify applications from organizations with the words Tea Party in their names. These applications (hereafter referred to as potential political cases)(13) were forwarded to a team of specialists (14) for review."
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footnote 13 and 14: "13 Until July 2011, the Rulings and Agreements office referred to these cases as Tea Party cases. Afterwards, the EO function referred to these cases as advocacy cases. 14 Initially, the team consisted of one specialist, but it was expanded to several specialists in December 2011. The EO function referred to this team as the advocacy team"
 
continuing, page 5: "Subsequently, the Determinations Unit expanded the criteria to inappropriately include organizations with other specific names (Patriots and 9/12) or policy positions. While the criteria used by the Determinations Unit specified particular organization names, the team of specialists was also processing applications from groups with names other than those identified in the criteria. The inappropriate and changing criteria may have led to inconsistent treatment of organizations applying for tax-exempt status. For example, we identified some organizations’ applications with evidence of significant political campaign intervention that were not forwarded to the team of specialists for processing but should have been. We also identified applications that were forwarded to the team of specialists but did not have indications of significant political campaign intervention. All applications that were forwarded to the team of specialists experienced substantial delays in processing."...

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No indication if the head of the office, Holly Paz, was the single specialist:

5/15/13, "Director of IRS Tax-Exempt Determinations Office Is Obama Donor," NRO, E. Johnson

"The director of the Office of Rulings and Agreements, which oversees the determinatons of tax-exempt organizations, is a donor to Barack Obama. Holly Paz donated $2,000 to Obama’s 2008 campaign, according to Open Secrets, which maintains a database of individual political donations.

An inspector general’s report released yesterday concluded that the IRS improperly targeted Tea Party and other conservative groups for undue scrutiny, and Paz heads the office in which the wrongdoing is said to have occurred. National Review Online reported earlier today that agency officials are currently copying the hard drives of every employee on Paz’s watch. That data will be made available to investigators working on a second IG investigation focusing on the potential criminal activity individual agency employees."
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