The I.R.S.’s inspector general said that returns from James Comey and Andrew McCabe were initially part of a randomly generated pool, but that a flaw in the final winnowing required further attention.
John F. Kelly, who was White House chief of staff, said that as president, Donald J. Trump wanted investigations into perceived enemies like James Comey, the former F.B.I. director.
The tax agency said its commissioner asked the Treasury Department’s inspector general for tax administration to look into the audits after The Times raised questions about them.
The former F.B.I. director and his deputy, both of whom former President Donald J. Trump wanted prosecuted, were selected for a rare audit program that the tax agency says is random.