College football's national championship system faced new scrutiny on Monday, the day of its title game.

The Bowl Championship Series (BCS) faces new complaints filed with the IRS from Playoff PAC, a political action committee founded by veteran political operatives looking to force a playoff system for college football's national championship.

Playoff PAC complained to the IRS about the nonprofit status the BCS enjoys as a creation of educational institutions, according to a report in The New York Times, which gave criticism of the bowl system A-1 treatment in its Monday paper.

The griping about the BCS comes as the University of Oregon's Ducks and Auburn University's Tigers are set to square off in the national championship on Monday night.

Oregon's and Auburn's teams won their spots in the game via the BCS system. Both teams ranked highest in end-of-season determinations by a computer, which takes into account the teams' rankings in polls, strength of schedule and other factors.

Critics of the BCS argue that this system unfairly rewards teams from "automatic qualifier" conferences — major conferences guaranteed a spot in one of the other major BCS bowls simply by virtue of winning their conference championship. Teams like the Horned Frogs of Texas Christian University, which went undefeated after beating Wisconsin in the Rose Bowl, lose out on a shot for the title because they're from non-AQ conferences, according to critics of the BCS.

Those arguments might be underscored if the outcome of Monday night's game is particularly lopsided. Auburn is favored by two points in the game, which is set for kickoff at 8:30 p.m. EST.