The news is properly disturbing to campaign fund-raisers who anticipate a bonanza election year. Strategists in both parties aim to feature nonprofits because the innocuously named groups make it easy for deep-pocket donors to give in secrecy to causes operating as hard-ball partisans, even as they claim to be independent. The Federal Election Commission should be policing some honest disclosure here, but it has abdicated its responsibility.
So it is commendable that the tax agency has the will to enforce existing law, particularly if it puts some caution in the minds of donors preparing to flood the next elections with secret money. The tax rate they should be paying for their multimillion-dollar gifts is 35 percent on anything over $13,000 a year. Quite a premium in the pay-to-play casino.
No one is saying which political bankrollers might have received the tax notice — whether David Koch on the Republican side, George Soros for the Democrats, or whomever. The I.R.S. stresses that this is not part of some larger plan to look at runaway donations. Collecting unpaid taxes is the goal.
Failure to pay, of course, adds insult to injury for ordinary taxpayers who wind up subsidizing the partisan moguls’ political clout — a clout that unendowed voters do not enjoy. That is reason enough to enforce the law.

Strolling Coney Island the Hard Way

Not since Charles Feltman was credited with inventing the hot dog 140 years ago has Coney Island had to adjust to such radical change as the “concrete compromise” that’s about to alter its signature boardwalk along the Atlantic beachfront.
Feltman merely applied a bun as a clever way to do away with plates and silverware for sausage eaters. But city officials proposed last year to replace worn-out boardwalk stretches with concrete causeway slabs — no more of the hardwood boards that generations of New Yorkers have strolled as an integral pleasure of a day at the beach.
Concrete was cheaper and more durable and better for the patrol cars and park trucks sharing the boardwalk with sun-baked pedestrians, the city sales pitch went.
Instantly, protesters gathered. “This is violating the one piece of solitude in a city that’s already a concrete jungle!” declaimed Mike Greco, founder of Friends of the Boardwalk. In their fury, some accused “Mayor-for-Life Bloomberg” of favoring trees over beachgoers consigned to slippery, scalding concrete.
Prodded by Coney Island community board members, the concrete compromise began to take shape, replete with ersatz hardwood in the form of composite planks striated to resemble wood. The current deal is for a concrete demi-causeway 12 feet wide flanked by two 19-foot-wide walkways of genuine splinter-free imitation wood. Purists remain dissatisfied. They complain a faux boardwalk is no boardwalk worth walking.