The Congress is considering impeaching the head of the IRS for, essentially, politicizing the organization. Here is a summary of the argument as presented in a George Will column:
"At the IRS, Exempt Organizations Director Lois Lerner participated in delaying for up to five years — effectively denying — tax-exempt status for, and hence suppressing political advocacy by, conservative groups. She retired after refusing to testify to congressional committees, invoking the Fifth Amendment’s protection against self-incrimination.
Koskinen, who became commissioner after Lerner left, failed to disclose the disappearance of emails germane to a congressional investigation of IRS misbehavior. Under his leadership, the IRS failed to comply with a preservation order pertaining to an investigation. He did not testify accurately or keep promises made to Congress. Subpoenaed documents, including 422 tapes potentially containing 24,000 Lerner emails, were destroyed. He falsely testified that the Government Accountability Office’s report on IRS practices found “no examples of anyone who was improperly selected for an audit.”
In June testimony to the House Judiciary Committee, Jonathan Turley of the George Washington University Law School noted that the Obama administration stands accused of “effectively weaponizing the IRS.” And the Koskinen controversy comes as Congress “is facing an unprecedented erosion of its authority vis-a-vis the executive branch.” The “increasing obstruction and contempt displayed by federal agencies in congressional investigations reflects the loss of any credible threat of congressional action. Congress has become a paper tiger within our tripartite system — a branch that often expresses outrage, yet fails to enforce its constitutional authority.”
The Koskinen controversy, Turley said, “falls at the very crossroads of expanding executive power, diminishing congressional authority, and the rise of the Fourth Branch,” which consists of “federal agencies that exercise increasingly unilateral and independent powers.” "
"At the IRS, Exempt Organizations Director Lois Lerner participated in delaying for up to five years — effectively denying — tax-exempt status for, and hence suppressing political advocacy by, conservative groups. She retired after refusing to testify to congressional committees, invoking the Fifth Amendment’s protection against self-incrimination.
Koskinen, who became commissioner after Lerner left, failed to disclose the disappearance of emails germane to a congressional investigation of IRS misbehavior. Under his leadership, the IRS failed to comply with a preservation order pertaining to an investigation. He did not testify accurately or keep promises made to Congress. Subpoenaed documents, including 422 tapes potentially containing 24,000 Lerner emails, were destroyed. He falsely testified that the Government Accountability Office’s report on IRS practices found “no examples of anyone who was improperly selected for an audit.”
In June testimony to the House Judiciary Committee, Jonathan Turley of the George Washington University Law School noted that the Obama administration stands accused of “effectively weaponizing the IRS.” And the Koskinen controversy comes as Congress “is facing an unprecedented erosion of its authority vis-a-vis the executive branch.” The “increasing obstruction and contempt displayed by federal agencies in congressional investigations reflects the loss of any credible threat of congressional action. Congress has become a paper tiger within our tripartite system — a branch that often expresses outrage, yet fails to enforce its constitutional authority.”
