Can you point me to any examples of the IRS being “used against political opponents”? Please specify who the opponents of the IRS are in your examples.
I'm not the person you asked and as an Australian it's difficult for me to find a concrete irrefutable example of the USofA IRS being weilded as a political weapon on short notice.
I can, however, provide two examples of an incredibly
unlikely event that happened to two political enemies of the then seated POTUS:
The first several paragraphs of that page imply that targeting didn't actually occur, at least not in the way the Tea Party claimed. Both liberal and conservative groups were selected for scrutiny by the IRS. James Comey - a Republican and FBI Director at the time - found no evidence of wrongdoing.