WASHINGTON — (CNN) The Justice Department notified members of Congress on Friday that it is closing its two-year investigation into whether the IRS improperly targeted tea party and other conservative groups.

There will be no charges against former IRS official Lois Lerner or anyone else at the agency, the Justice Department said in a letter.

The probe found “substantial evidence of mismanagement, poor judgment and institutional inertia leading to the belief by many tax-exempt applicants that the IRS targeted them based on their political viewpoints. But poor management is not a crime.”

“We found no evidence that any IRS official acted based on political, discriminatory, corrupt, or other inappropriate motives that would support a criminal prosecution,” Assistant Attorney General Peter Kadzik said in the letter. “We also found no evidence that any official involved in the handling of tax-exempt applications or IRS leadership attempted to obstruct justice. Based on the evidence developed in this investigation and the recommendation of experienced career prosecutors and supervising attorneys at the department, we are closing our investigation and will not seek any criminal charges.”

The IRS mishandled the processing of tax-exempt applications in a manner that disproportionately impacted applicants affiliated with the tea party and similar groups, leaving the appearance that the IRS’s conduct was motivated by political, discriminatory, corrupt, or other inappropriate motive.

However, ineffective management is not a crime. The Department of Justice’s exhaustive probe revealed no evidence that would support a criminal prosecution.

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