Most government employees are Democrats - for very selfish reasons. Civil service employees who vote Republican put the abstract well-being of the state ahead of their own concrete at-work well-being, a difficult, rare thing to do.
That being the case, it may not have required much direction from Washington to get IRS employees in Cincinnati to make life difficult for conservative organizations seeking non-profit status. It even could be argued they might do it independently, just because they believed they could get away with it.
For conspiracy fans, this is potentially bad news. They were hoping to trace the impetus of the attack to an Obama appointee, the higher in the 'apparat,' the better.