I read the piece but I guess I misunderstood your comment.
The problem is that you can’t divide them. The bureaucracy didn’t get politicized on its own. It always had the potential to be used as a political weapon because of the power that had accumulated in it with its expansion over the decades, but it took a corrupt and dictatorial administration (with its community organizer administrator-in-chief) to politicize it and harness its power to impose policies through bureaucratic harassment and threat.
We know this was going on in multiple offices, including Washington. We know the woman who initially disclosed this lied about responding to a random question - she planted the question herself. We know the IRS administrator lied to Congress about Tea Party groups not being targeted when he knew they were, it was just a matter of TIGTA investigating the details. I found the former Acting Administrator's performance bizarre - he was basically saying, yeah, it happened, so what? All that indicates to me this was being directed from senior levels of the IRS, not the "low level" bureaucrats. My big issue now is who in the White House knew about it?