This is what I understand happened. You can let me know if it is wrong and how. Various organizations went to the IRS to apply for tax exempt status under 501(c)(3). 501(c)(3) is not available to organizations that campaign for or against politicians. The IRS delayed granting the status to various organizations that names that sounded as if they were using the funds to campaign for or against politicians. That said, it appears to have been some abuse.
That is not siccing the IRS on political opponents. First of all, they cannot, by definition, be political opponents because political opponents cannot qualify for 501(c)(3) status. Secondly, nobody "sic'd" anyone on anybody. Those "tea party organizations" went to the IRS seeking tax free status that they didn't previously have. The IRS may have unfairly or improperly delayed their applications based on political sounding names, but they were not "sic'd" on anyone, they certainly did not "go after" anyone. They delayed their applications for special tax free status.
Finally, is there really a living soul that believes Obama order this? Was there a hotline between Lois Lerner and Obama? Would Lois call everytime a 501(c)(3) application came in, and await the thumbs up or thumbs down?
This is what gaslighting does. It turns a few delayed applications for 501(c)(3) status into "Obama siccing the IRS on his enemies".