The "targeting" aspect of the alleged scandal is nothing at all.
The IRS has a pool of "social welfare" organizations to investigate for "suspected political activity." Normally it would take information about an overt act to get put in this pool. Someone took a short cut and said "If it has Tea Party, Patriot or 9/12 in the name, put it in the pool."
The law says the 501(c)(4) social welfare organizations may donate to political causes, but the majority of their work must be something else.
It is suspicious to name a group after something that cannot, by law be most of its work.
And it is an overt act, just as naming a company which can't, mostly, do auto body work "Joe's Auto Body."