IS said via its Aamaq News Agency that the killing spree was carried out by a "heroic soldier of the caliphate who attacked the most famous nightclub where Christians were celebrating their pagan feast."
And they should know about pagan celebrations because their holy site, the Hajj, is a pagan shrine confiscated by Islamic terrorists back in the day when their so-called prophet was on his own killing spree.
Turkish authorities think the gunman came from either Uzbekistan or Kyrgyzstan in Central Asia, or possibly some other area that is difficult to spell.
There are similarities with the suicide bomb and gun attack at Istanbul's Ataturk Airport in June and police are trying to establish whether this recent attack may have come from the same ISIS cell.
The gunman killed a policeman and another man outside the Reina club just after midnight, Sunday morning. About 600 normal people were partying inside when the scumcrumpet began firing at them with an automatic rifle.
"Unfortunately, [he] rained bullets in a very cruel and merciless way on innocent people who were there to celebrate New Year's and have fun," Istanbul Gov. Vasip Sahin told the press.
What people need to understand is that ISIS doesn't see non-Muslims, or "non-religious" Muslims [that is, Muslims who believe exactly as they do] as 'innocent,' and they must convert to their form of Islam or be killed.
Most of the victims were foreigners, many from the Middle East, according to state-run Anadolu Agency.
In 2016, there had been over 30 jihadist attacks in Turkey, a partner in the coalition fighting ISIS in Syria and Iraq. There were three attacks in Istanbul alone and a failed coup attempt in July along with a renewed conflict with the Kurds in the southeast.
Turkey President Erdogan condemned "the terror attack in Istanbul's Ortakoy neighborhood in the first hours of 2017" and offered condolences for those who lost their lives, including the "foreign guests."
A U.S. State Department official, who spoke on condition of anonymity, because he or she has been known to spread office gossip, said one American man was among the wounded.
The attacker left a gun at the club and escaped in the confusion and chaos that took place. he remains on the run.
The White House pulled out their "cheat sheet" to condemn the attack, calling it horrific and offered U.S. help to Turkey, as if we have an idea of what to do, when we can't even call it "Islamic extremism" or "Islamic jihad."
The U.N. Security Council condemned the "heinous and barbaric assault in the "strongest terms," designed to scare the crap out of people who use guns, fire and blades, rather than strong words.
I'm sure they see us as weak infidels who deserve to die.