Final answer:
In 2013, an IRS failure occurred when certain groups were selectively targeted for extra scrutiny during their application for tax-exempt status. This led to a congressional investigation and public scrutiny of high-ranking civil servants.
Step-by-step explanation:
The procedures for an IRS failure came into focus in 2013 when it was revealed that the IRS had selectively targeted certain groups applying for tax-exempt status. This led to an investigation by the Committee on Oversight and Government Reform in the House of Representatives. During the investigation, high-ranking civil servants were interviewed and publicly scrutinized to determine the extent of the IRS failure.