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House Hearing, 114TH Congress - Examining The Allegations of Misconduct Against Irs Commissioner John Koskinen (Part I)
House Hearing, 114TH Congress - Examining The Allegations of Misconduct Against Irs Commissioner John Koskinen (Part I)
HEARING
BEFORE THE
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Available via the World Wide Web: http://judiciary.house.gov
U.S. GOVERNMENT PUBLISHING OFFICE
20233 PDF
WASHINGTON
2016
(II)
CONTENTS
MAY 24, 2016
Page
OPENING STATEMENTS
The Honorable Bob Goodlatte, a Representative in Congress from the State
of Virginia, and Chairman, Committee on the Judiciary .................................
The Honorable John Conyers, Jr., a Representative in Congress from the
State of Michigan, and Ranking Member, Committee on the Judiciary .........
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WITNESSES
Honorable Jason Chaffetz, a Representative in Congress from the State of
Utah
Oral Testimony .....................................................................................................
Prepared Statement .............................................................................................
Honorable Ron DeSantis, a Representative in Congress from the State of
Florida
Oral Testimony .....................................................................................................
Prepared Statement .............................................................................................
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APPENDIX
MATERIAL SUBMITTED
FOR THE
HEARING RECORD
Questions for the Record submitted by the Honorable Henry C. (Hank) Johnson, Jr., a Representative in Congress from the State of Georgia, and
Member, Committee on the Judiciary, to the Honorable Jason Chaffetz,
a Representative in Congress from the State of Utah ......................................
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FOR THE
HEARING RECORD
Prepared statement of the Honorable Elijah E. Cummings, a Representative in Congress from the State of Maryland. This statement is available at the Committee
and can also be accessed at:
http://docs.house.gov/Committee/Calendar/ByEvent.aspx?EventID=104980
Staff Reports submitted by the Honorable Darrell E. Issa, a Representative in Congress from the State of California, and Member, Committee on the Judiciary.
These reports are available at the Committee and can also be accessed at:
http://docs.house.gov/Committee/Calendar/ByEvent.aspx?EventID=104980
(III)
HOUSE OF REPRESENTATIVES
COMMITTEE ON THE JUDICIARY
Washington, DC.
The Committee met, pursuant to call, at 10:05 a.m., in room
2141, Rayburn House Office Building, the Honorable Bob Goodlatte
(Chairman of the Committee) presiding.
Present: Representatives Goodlatte, Chabot, Issa, King, Franks,
Gohmert, Jordan, Poe, Marino, Gowdy, Labrador, Farenthold, Walters, Buck, Ratcliffe, Bishop, Conyers, Lofgren, Jackson Lee, Johnson, DelBene, Jeffries, and Cicilline.
Staff Present: (Majority) Shelley Husband, Chief of Staff & General Counsel; Branden Ritchie, Deputy Chief of Staff & Chief Counsel; Zachary Somers, Parliamentarian & General Counsel; Paul
Taylor, Chief Counsel, Subcommittee on the Constitution and Civil
Justice; (Minority) Perry Apelbaum, Staff Director & Chief Counsel; Aaron Hiller, Chief Oversight Counsel; Susan Jensen, Counsel;
Slade Bond, Counsel; and Joseph Ehrenkrantz, Legislative Assistant.
Mr. GOODLATTE. Good morning. The Judiciary Committee will
come to order.
And, without objection, the Chair is authorized to declare recesses of the Committee at any time.
We welcome everyone to this mornings hearing on Examining
the Allegations of Misconduct Against IRS Commissioner John
Koskinen, Part I. And I will begin by recognizing myself for an
opening statement.
The Constitution sets forth a system of checks and balances
which grants each branch of government tools to ensure that no
branch of government attains too much power. The legislative
branchs tools include the power to write the laws, the power of the
purse, the impeachment power, and the power to censure, among
others. These tools empower Congress to exert oversight over the
executive and judicial branches, including routing out corruption,
fraud, and abuse by government officials and taking further disciplinary action on behalf of the American people when warranted.
The duty to serve as a check on the other branches, including
against corruption and abuse, is a solemn one, and Congress does
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not and must not take this responsibility lightly. That is why this
Committee has scheduled the hearing today.
In 2013, the American people first learned that their own government had been singling out conservative groups for heightened review by the IRS as they applied for tax-exempt status. This IRS
targeting scandal was nothing short of shocking. It was a political
plan to silence the voices of groups representing millions of Americans. Conservative groups across the Nation were impacted by this
targeting, resulting in lengthy paperwork requirements, overly burdensome information requests, and long, unwarranted delays in
their applications.
In the wake of this scandal, then-IRS-official Lois Lerner stepped
down from her position, but questions remain about the scope of
the abuses by the IRS. The allegations of misconduct against
Koskinen are serious and include the following:
On his watch, volumes of information crucial to the investigation
into the IRS targeting scandal were destroyed. Before the tapes
were destroyed, congressional demands, including subpoenas, for
information about the IRS targeting scandal went unanswered.
Koskinen provided misleading testimony before the House Oversight and Government Reform Committee concerning IRS efforts to
provide information to Congress.
These are very serious allegations of misconduct, and this Committee has taken these allegations seriously. Over the past several
months, this Committee has meticulously pored through thousands
of pages of information produced by the investigation into this matter, resulting in this hearing today, which will give the House
Oversight and Government Reform Committee the opportunity to
formally present its findings and evidence to the Members of this
Committee.
We will hear from Representative Jason Chaffetz, the Chairman
of the House Oversight and Government Reform Committee, as
well as Representative Ron DeSantis, Chairman of the House Oversight and Government Reform Subcommittee on National Security.
They will each have 10 minutes to discuss the evidence their Committee investigation has uncovered. Chairman Chaffetz will also
present a video regarding this matter.
It is worth noting that Commissioner Koskinen was also invited
to the hearing but he has declined the invitation.
Following the witnesses testimony, each Judiciary Committee
Member will be allowed to ask the witnesses questions for 5 minutes.
It is now my pleasure to recognize the Ranking Member of the
Committee, the gentleman from Michigan, Mr. Conyers, for his
opening statement.
Mr. CONYERS. Thank you, Chairman Goodlatte.
Before I begin my statement, I ask unanimous consent to enter
into the record the statements of IRS Commissioner John Andrew
Koskinen and the gentleman from Maryland, Ranking Member Elijah Cummings.
Mr. ISSA. I reserve the right to object.
Mr. GOODLATTE. Does the gentleman
Mr. ISSA. I object.
Mr. GOODLATTE [continuing]. Wish to be recognized?
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Mr. ISSA. I wish to be recognized.
Mr. GOODLATTE. An objection is noted.
Mr. ISSA. If the gentleman would yield?
Mr. CONYERS. Of course.
Mr. ISSA. A point of inquiry related to my objection. The witness
was invited to come and has delivered us instead a self-serving
written statement. While telling us in the statement he respects
the Committee, he is refusing to be here for his own impeachment
inquiry.
On what basis would we allow unsworn testimony for what
should have been a sworn witness under the penalty of perjury?
Mr. CONYERS. May I?
Mr. ISSA. Of course.
Mr. CONYERS. May I tell my colleague that, first of all, the gentleman who is the subject of thisthis is not an impeachment inquiry. I think you used that phrase, and thats incorrect.
Mr. ISSA. Its an inquiry into the recommendation for impeachment.
Mr. CONYERS. The title of the hearing is Examining the Allegations of Misconduct Against IRS Commissioner John Koskinen,
Part I.
Mr. ISSA. And I appreciate that, but he is, in fact, the subject of
a referral from another Committee with specificity and was called
as a witness to have an opportunity under oath to clear that up.
I guess my question is, where would we normally accept, from a
witness who declined, an unsworn statement, one that would not
would be self-serving?
And, to be candid, Ranking Member Conyers, this is sort of Lois
Lerner revisited. The opportunity to say what you want to say and
not be cross-examined would seem to be inappropriate from a witness who has declined being here.
Obviously, you know, he can say whatever he wants, and he will
be at Ways and Means tomorrow saying what he wants to. The
questionthis is an inquiry into allegations of his misconduct, and
it is pursuant to a referral from another Committee, a serious referral, one that never happened in my time
Mr. CONYERS. Absolutely. I dont quarrel with that whatsoever,
sir. All Im saying is that he is not here. He was not given the customary 2-weeks notice. He just came back from China last week.
But Im not making excuses for his absence. All Im saying is
that, since he is not here and he has a statement, Id like to put
it in the record. And if you think that thats something that he
doesnt deserve, Im bound by your objection.
Mr. ISSA. Mr. Chairman, I would ask that if that opening statement be placed in the record it be placed with a provision alongside
it for the record that, A, he was invited; B, he declined; and, C,
that the letter has to be taken as not witness evidence and selfserving of his not being here.
As long as we can agree to language that effectively makes it
clear that this is a self-serving statement by somebody who chose
not to be here, while tomorrow will be in front of another Committee, Im fine with it being there. But I dont want it to be seen
as an opening statement, because, quite frankly, this written statement is notthis should not have the same credibility.
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Mr. GOODLATTE. The gentleman has the right to object to the
statement being made a part of the record. The gentleman can ask
unanimous consent to withdraw his objection subject to the limitations that the gentleman just outlined regarding how the matter
would appear in the record, but that would, itself, be subject to
Mr. ISSA. I would ask unanimous consent that the pairing be
placed in so that this can be placed in the record at the wishes of
the Ranking Member.
Mr. GOODLATTE. For what purpose does the gentleman from
Texas seek recognition?
Mr. POE. Mr. Chairman, I object to the unanimous consent that
John Koskinens statement be put in the record at all.
However, the Ranking Member also asked unanimous consent to
have the statement of Mr. Elijah Cummings in the record. I do not
object to that being part of the record, only the statement of the
IRS Commissioner.
Without any provisions as to what should be attached or not attached, I object to the entire statement. He had the chance to be
here. Hes not.
Mr. GOODLATTE. The Chair will ask if there is objection to the
unanimous consent request of the gentleman from Michigan to
place Ranking Member Cummings statement in the record.
Being none, that will be made a part of the record.*
Mr. GOODLATTE. There is objection heard regarding placing the
statement of Commissioner Koskinen in the record, and, therefore,
it will not be placed in the record.
If there are further discussions regarding under what conditions
it might be made a part of the record, the Chair would be happy
to entertain that at any time during the course of the hearing. But,
at this point, objection is heard, and it will not be made a part of
the record.
The gentleman may continue with his opening statement.
Mr. CONYERS. Thank you.
In the history of our Republic, the House of Representatives has
voted to impeach a Federal official only 19 times. I have the honor
of having served on this Committee to consider 6 of those 19 resolutions, and, as a matter of note, I voted in favor of 5 of them. And
I helped to draft articles of impeachment against then-sitting President Richard Nixon and joined with 20 Democrats and 6 Republicans to send 3 of those articles to the House floor.
The lessons I draw from these experiences are hard-earned. And,
to begin with, the power of impeachment is a solemn responsibility
entrusted to the House of Representatives by the Constitution and
to this Committee by our peers.
The formal impeachment process is not to be joined lightly. We
do not rush into it for short-term political gain, Im sure. Before we
can approve any such resolution, its our responsibility to prove the
underlying allegations beyond a reasonable doubt. And I suspect
thats why this hearing is titled the way it is and is moving in that
direction, to examine the allegations of misconduct, which I think
is not unfair.
*Note: The prepared statement of Mr. Cummings is not printed in this hearing record but
is on file with the Committee and is available at:
http://docs.house.gov/Committee/Calendar/ByEvent.aspx?EventID=104980
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Now, its our responsibility to prove underlying allegations, even
of misconduct, with great seriousness and, I think, beyond a reasonable doubt. And once the House authorizes us to do so, we must
carefully and independently review the evidence, even if its already been analyzed by our colleagues on other Committees. And
we can only address allegations that are actually supported by the
record. We cannot infer wrongdoing from the facts; we have to
prove it.
And, finally, a successful process must transcend party lines. The
Framers of the Constitution knew this. Article I of the Constitution
requires two-thirds of the Senate to convict on any article suggesting impeachment. Many in the public know this too. When this
Committee comes together and decides to examine or remove a
Federal officer, our constituents know that we take the job seriously. When a vote such as this is divided on party lines, as it was
on one occasion in my service on this Committee, we undermine
our credibility and make it all but impossible to secure conviction
in the Senate.
Mr. Chairman, were here today because a group of Members, a
small group of Members, want us to take up House Resolution 494,
a resolution to impeach IRS Commissioner John Koskinen. This
resolution fails by every measure that I have learned of in the
course of the hearings in this vein over the years. It arises, sad to
say, from the worst partisan instincts. It is not based in the facts.
And it has virtually no chance of success, in my view, in the Senate.
Commissioner Koskinen, from what I can determine, is a good
and decent civil servant. He took office months after the so-called
targeting scandal had concluded. He then undertook a massive effort to respond to each of the investigations into the matter. We are
here today to consider the allegation that the Commissioner deliberately misled Congress as a part of those efforts.
The claim is not that we disagree with his decisions or that we
question the speed and completeness with which his agency provided answers, but that he knowingly and intentionally supplied us
with false information. Mr. Chairman and my colleagues, the
record simply does not support this charge.
The Treasury Inspector General for Tax Administration investigated these allegations. He concluded, and I quote, No evidence
was uncovered that any IRS employees have been directed to destroy or hide information from Congress, the Department of Justice, or the inspector general.
In addition, career investigators at the Department of Justice
also looked into these claims. They also found, and I quote again,
No evidence that any official involved in the handling of the taxexempt applications or IRS leadership attempted to obstruct justice.
Its no wonder then that we have read reports of Speaker Ryan
doing his best to make certain this measure never reaches the floor
of the House, as Speaker Boehner did before him.
Its also not a surprise that many in the Republican Conference
have been critical of the tactics that forced this hearing. Representative Boustany, Chairman for the Subcommittee on Tax Policy, has
argued that this hearing is a waste of time and potentially dam-
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aging to our priorities. He told reporters last week: If we do this,
its going to further delay the investigation. I think its time to
move on.
Senator Orrin Hatch, the Chairman of the Senate Finance Committee, has said that there is simply no interest in an impeachment
activity in the United States Senate, where a two-thirds vote would
be required for any conviction. When asked about Commissioner
Koskinen, Senator Hatch said, We have a very different experience with him. We can have our disagreements with him, but that
doesnt mean that theres an impeachable offense. And he added,
For the most part, hes been very cooperative with us.
To summarize, Mr. Chairman, the proposed articles have been
debunked, the investigation itself, by independent investigators.
The resolution faces stiff bipartisan opposition in the House and
even worse odds in the United States Senate.
There are precious few working days left in this Congress. I am
personally disappointed that we plan to spend not just today but
an additional day in June discussing these unsubstantiated claims.
If its at all possible, Chairman Goodlatte, please consider returning the second day to the substantive work of this Committee. In
any event, I urge you to lead us past this distraction quickly and
back to the work of some actual benefit to the American people.
And I thank you for the time, and I yield back.
Mr. GOODLATTE. The Chair thanks the gentleman.
Without objection, all other Members opening statements will be
made a part of the record.
We welcome our distinguished witnesses today, both of whom are
Members of the House Judiciary Committee.
But, as is our custom, if you would both please rise, well begin
by swearing you in.
Do you and each of you swear that the testimony that you are
about to give shall be the truth, the whole truth, and nothing but
the truth, so help you God?
Thank you very much. Please be seated.
And let the record reflect that both witnesses responded in the
affirmative.
I will now begin by introducing todays witnesses.
The first witness is the Honorable Jason Chaffetz. Representative Chaffetz has been a Member of the House Judiciary Committee since first coming to Congress in 2009. Representing the
Third District of Utah, he is a Member of the Judiciary Subcommittee on Courts, Intellectual Property, and the Internet; and
the Subcommittee on Crime, Terrorism, Homeland Security, and
Investigations. Since 2015, Mr. Chaffetz has served as Chairman of
the House Oversight and Government Reform Committee.
Our next witness is the Honorable Ron DeSantis. Since being
elected to the U.S. House in 2012, Representative DeSantis has
served on the Judiciary, Foreign Affairs, and Oversight and Government Reform Committees. He is currently the Chairman of the
Oversight Committees National Security Subcommittee and the
Vice-Chairman of the Judiciary Committees Subcommittee on the
Constitution and Civil Justice.
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Welcome to you both. Your written testimony will be entered into
the record in its entirety, and I ask that each of you summarize
your testimony in the time that you are allotted.
To help you stay within that time, there is a timing light on your
table. You guys know how this works. When the light turns red,
that signals that your time has expired. But, given the importance
of this, we have allotted additional time to each of you and for the
video that the Chairman has brought with him as well.
We will begin with Chairman Chaffetz.
Welcome.
TESTIMONY OF THE HONORABLE JASON CHAFFETZ, A
REPRESENTATIVE IN CONGRESS FROM THE STATE OF UTAH
Mr. CHAFFETZ. Mr. Chairman, thank you. I appreciate your holding this hearing and your indulgence.
And to Ranking Member Conyers, I enjoy a good working relationship with you. I enjoy your friendship, and I expect that to continue in the future, and I appreciate the discussion today.
I also want to note and thank Chairman Issa. He was the Chairman of the Oversight Committee when much of this work was happening, many of these hearings were happening. And through his
good work and tenacious approach to this, it was an important
step, and we wouldnt be here today, quite frankly, without the
good work and leadership of Darrell Issa.
This is really a simple case, in my mind. When Congress asks
you a question, youre expected to give a truthful answer. And
when Congress issues a subpoena, compliance is not optional.
Imagine if a taxpayer failed to comply with an IRS summons or
subpoena. What would they do to you? If they asked you for those
materials, youre expected to produce those materials. If you dont,
theyre going to take you to court, and theyre probably going to
win.
The IRS targeting scandal was un-American. The IRS is the most
powerful and feared entity in the United States. The First Amendment rights of citizens were trampled upon.
Now, in fairness, Mr. Koskinen, as the Commissioner of the IRS,
was not there for the initial targeting. He was brought in by President Obama as a turnaround artist, somebody whod work hand-inhand with Congress to fix the problem.
From my perspective, he didnt fix the problem; he made it
worse. There have been numerous hearings, letters, and subpoenas
issued by a variety of Committees.
Now, the IRS is no stranger to a summons or a subpoena. They
know exactly how this works. In fact, on average, they issue about
66,000 summons and subpoenas per year, and they have since
2010. Failure to obey an IRS summons is a criminal violation
under 26 USC, section 7210, and carries with it a fine up to $1,000
and a year of imprisonment. If you dont comply, the IRS is going
to come after you. They do prosecute. The IRS prevailed in 95 percent of those cases.
Again, compliance with a subpoena is not optional. Providing
false testimony before Congress comes with a consequence. At least
it should. Its a crime. Mr. Koskinen did not tell the truth to Congress. He provided false testimony and failed to comply with the
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subpoena. He couldve prevented evidence from being destroyed,
but he didnt, and he didnt tell the truth about it.
Americans are rightfully frustrated about the targeting scandal
and the lack of accountability. But the case before us is about Mr.
Koskinen and what he did and did not do which permanently deprived the American people of understanding what went wrong
with their government. It also prevents us, Congress, from fully fixing the problem and holding people accountable. And there cant be
full accountability because the evidence was destroyed on Mr.
Koskinens watch and under a subpoena.
The remedy given to us in the Constitution is impeachment. It
is a remedy designed for Congress as a co-equal voice. The Senate
gives its advice and consent on confirming Presidential appointments, but our Founders in that Constitution also gave us an opportunity to remove somebody if theyre not serving the best interests of the United States of America. The Senate has the opportunity to have a co-equal voice on who serves in the upper echelons
of government, and the safety valve to pull somebody out of there
for Congress is impeachment. It hasnt been done often enough,
and I think we must stand up for ourselves.
Now, to give some background, Im going to show a video. Its
about 10 minutes. And then well get into the very specifics of
where I think Mr. Koskinen lied.
[Video shown.]
Mr. CHAFFETZ. Mr. Chairman, thank you for allowing us to show
that video.
I want to drill down a little bit further on Mr. Koskinens testimony to Congress, especially some of the statements made to Congress in June and July of the year 2014.
When he came to explain why the IRS wouldnt be able to
produce thousands of Lois Lerners emails, at that point a subpoena had been in place since August of 2013. The subpoena was
reissued to Mr. Koskinen after he was confirmed, so, by then, the
subpoena had had his name on it for more than 5 months.
On February 2, 2014, Super Bowl Sunday, Kate Duval realized
that there was a problem with Ms. Lerners emails and that some
of them were missing from the IRS production to Congress. Ms.
Duval was counsel to the Commissioner at the time, and she was
basically managing the IRS production to Congress.
The next day, on February 3, Ms. Duval told her colleagues at
the IRS about the problems she had found. She told the IT people.
She talked to the people in the Office of Chief Counsel. She talked
to the Deputy Associate Chief Counsel, Thomas Kane. And, by the
next day, February 4, Thomas Kane had figured out that Lois
Lerners hard drive had crashed back in 2011 and that that was
why many of her emails were missing.
So the IRS knew in early February that there was a problem
with Ms. Lerners emails, and Mr. Koskinen testified that he knew
in February. This is his quote on a July 23, 2014, hearing: What
I was advised and knew in February was that when you look at
the emails that had already been provided to the Committee and
other investigations and, instead of looking at them by search
terms, looked at them by date, it was clear that there were fewer
emails in the period through 2011 and subsequently. And there
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was also, I was toldthere had been a problem with Ms. Lerners
computer.
So the question is, what did Mr. Koskinen under subpoena do
about it? After all, he had the subpoena. He had just learned that
most crucial evidence covered by the subpoena was missing, and so
youd expect him to spring into action.
Well, lets start with what he did not do. According to the Treasury Inspector General for Tax Administration, he failed to look in
five of the six places Ms. Lerners emails couldve existed: the
backup tapes, her BlackBerry, the server, the backup server, and
the loanerthe laptop. In fact, the IRS barely looked for the missing emails at all, according to TIGTA.
Now, lets talk about what Mr. Koskinen did do. In April, his
agency notified the Treasury Department and the White House
that Ms. Lerners emails were missing. And then he waited. And
then he waited some more until June, when the IRS finally told
Congress by burying a couple of sentences in the fifth page of an
attachment in a letter to the Senate Finance Committee. That was
on June 13, 2014.
That triggered a flurry of hearings in Congress, and Mr.
Koskinen came up to testify to explain what he said. And then he
lied. Weve got three quotes here I want to share with you, among
many. But lets look at what he told us on June 20 in 2014.
Seven days after finally telling Congress that Ms. Lerners
emails were missing, he said, Since the start of the investigation,
every email has been preserved. Nothing has been lost. Nothing
has been destroyed.
Thats not true. The investigation began in May of 2012. The Inspector General found the IRS destroyed evidence, 422 backup
tapes that contained as many as 24,000 emails to and from Ms.
Lerner. And that happened on March 4 of 2014, which was discovered after they discovered there was a problem.
Ill go to the second quote, if I could. This is on the same day,
June 20, 2014. Mr. Koskinen testified before Congress: We confirmed that backup tapes from 2011 no longer existed.
That wasnt true either. The backup tapes were intact until
March 4 of 2014, almost 2 years after the congressional investigations began and nearly 1 month after the IRS knew there was a
problem with Lois Lerners emails. At best, this is gross negligence.
Ill go to the third quote. To me, this is one of the most troubling.
This is July 23, another full month afterwards, July 23 of 2014. He
was asked what was meant by the word confirmed. He said,
Confirmed means that somebody went back and looked and made
sure that, in fact, any backup tapes that had existed had been recycled.
That was completely and totally false. Nobody at the IRS went
back and confirmed that the tapes had been destroyed. The Inspector General interviewed the people who were responsible, and they
said that nobody had ever asked for the backup tapes.
In fact, all told, the Inspector General, it took him 15 days, start
to finish, to go find these, and they did recover a thousand emails.
Thanks. You can take that down.
If they had done so after learning that some of Lerners emails
were missing in early February, they could have found the backup
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tapes before they were destroyed. We know this because, again, the
Inspector General, it only took them 15 days. Tim Camus, the Deputy Inspector for Investigations at TIGTA, summed it up by testifying: The best we can determine through the investigations, they
just simply didnt look for those emails. So for the over a thousand
emails we found on the backup tapes, we found them because we
looked for them.
Were here today because Mr. Koskinen provided false testimony,
he failed to comply with a duly issued subpoena, and when he
knew there was a problem, he failed to properly inform Congress
in a timely manner. In fact, I would argue that he actively misled
Congress. Nor has Mr. Koskinen ever made an attempt to clarify
or amend any of his prior statements. He continues to stand by all
of these statements. They are not true.
Look at the testimony that wasnt entered into the record. Sentence three of the testimony that he put forward, or tried to put
forward, here says, I stand ready to cooperate with your Committee with regard to any actions it deems appropriate. But I notice that he didnt show up at the hearing here today even though
he was invited.
And for him to say later on page 4, I testified truthfully and to
the best of my knowledge in answering questions concerning the
search for and production of emails related to the investigation, he
still doesnt get it, because thats not true.
Mr. JOHNSON. Mr. Chairman? Regular order.
Mr. GOODLATTE. Could the gentleman
Mr. JOHNSON. Regular order, sir.
Mr. GOODLATTE. If the gentleman
Mr. CHAFFETZ. That was my concluding comment. Thank you.
[The prepared statement of Mr. Chaffetz follows:]
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Mr. GOODLATTE. The Chair thanks the Chairman of the Oversight and Government Reform Committee and is now pleased to
recognize and welcome Congressman DeSantis.
TESTIMONY OF THE HONORABLE RON DeSANTIS, A REPRESENTATIVE IN CONGRESS FROM THE STATE OF FLORIDA
Mr. DESANTIS. Thank you, Mr. Chairman, Ranking Member Conyers, my colleagues on the Committee.
Although I didnt know it at the time, the first exposure I had
to the IRS targeting scandal occurred long before that day in May
2013 when Lois Lerner publicly revealed the existence of improper
targeting by the IRS. That she did this by infamously planting a
question at a legal conference in order to preempt the forthcoming
IG report was a clear indication that the IRS had improperly treated American citizens who were doing nothing more than seeking to
exercise their First Amendment rights.
Once this news broke, I immediately thought back to the previous year. I was not a Member of this body. I was running for office for the first time. And, as is customary in campaigns, I made
a point to speak to as many groups as I could find.
In one instance, the leaders of one group dedicated to educating
their fellow Americans on the virtues of constitutional government
grew apprehensive when I showed up and requested to speak. As
a candidate for office, they explained my speaking before the group
could cause them problems with the IRS, an agency that they felt
had mistreated their group by refusing to grant them tax-exempt
status.
I was in disbelief. It seemed to me that these folks were being
paranoid. Why would the IRS care about a small group seeking
tax-exempt status? Turned out my reaction was wrong and there
was good reason to be concerned about the behavior of the IRS.
And Ive always thought about that as weve done this investigation.
As a Member of the Oversight Committee, I join my colleagues
in seeking to ascertain the truth about the conduct of the IRS and
its employees like Lois Lerner.
Chairman Chaffetz has done a good job outlining the extent to
which the IRS, under Commissioner Koskinen, has stonewalled
and obstructed attempts by Congress to find out the truth about
the conduct of the IRS.
Koskinen pledged to be transparent and to alert Congress and
the American people about problems with the investigation as soon
as he knew about them. Yet he failed to alert the Congress about
the gap discovered in Lerners emails for 4 months.
Koskinen testified that every email had been preserved since the
start of the investigation. Yet the IRS destroyed over 400 backup
tapes containing as many as 24,000 of Lois Lerners emails in
March of 2014. These emails, of course, were the subject of an internal preservation order and two congressional subpoenas.
Koskinen testified that the backup tapes from 2011 had been recycled pursuant to normal IRS policy. Yet the 400 backup tapes
werent destroyed until March of 2014. And, moreover, the Inspector General was able, by doing a cursory investigation, to identify
some backup tapes that had not been recycled.
20
Koskinen testified that the IRS had gone to great lengths to
make sure that all emails were produced. But, as the Chairman
pointed out, it failed to even look at Lerners mobile device, the
email server, backup server, loaner laptop, and IRS backup tapes,
all of which were examined by the Inspector General.
So, in this matter, there is really no dispute about the facts. The
IRS destroyed up to 24,000 of Lois Lerners emails under 2 subpoenas. Commissioner Koskinen made several statements in testimony before Congress that are false. And the IRS failed to produce
all of the emails it had in its possession, as well as failing to do
basic due diligence by not looking in obvious places for Lerners
emails. This is cut-and-dry.
So this sorry train of false statements and dereliction of duty
represents an affront to the authority of this House. The American
people had a right to get the facts regarding the IRS targeting, and
the IRS had a duty to comply with the congressional investigation.
Instead, the IRS stonewalled us. Thousands of email have been destroyed. The American people may very well never get the entire
truth as it relates to this scandal.
Now, it would be unthinkable for a taxpayer to treat an IRS
audit the way the IRS has treated the congressional investigation.
If a taxpayer destroyed documents subject to a summons by the
IRS, the taxpayer would be in a world of hurt. If the taxpayer
made false statements to the IRS in response to an investigation,
its safe to say that the taxpayer would not get away with it. If a
taxpayer shirked basic compliance with an IRS investigation, its a
good bet that the investigation would not simply end.
So the question is, is it acceptable for the head of one of the most
powerful agencies in government to operate under a lower standard
of conduct than that which is applied to the taxpayers the Commissioner is charged with auditing? I have no doubt that American
taxpayers find such an arrangement to be unacceptable. Surely this
House should also find it unacceptable.
As of today, not a single individual has been held accountable in
any way for what happened with the IRS. If Commissioner
Koskinen can get away with this conduct, then other executive
branch agencies will have a blueprint of how to stymie the Congress when it conducts legitimate oversight. This will further erode
the power of the Congress, which is arguably at its historical nadir.
The Constitution contains mechanisms for self-defense that can
be used to check abuses by civil officers in the executive branch.
We in this body should use them. Its a matter of fairness for the
American people, accountability for the executive branch, and selfrespect for this institution.
I thank the Chairman for the time.
[The prepared statement of Mr. DeSantis follows:]
21
22
23
Mr. GOODLATTE. The Chair thanks the gentleman.
We will now proceed under the 5-minute rule with questions for
witnesses, and Ill begin by recognizing myself.
The report of the investigation by the Treasury Inspector General for Tax Administration, or TIGTA, concluded in its 2015 report
as follows, and I quote: The investigation revealed that the backup
tapes were destroyed as a result of IRS management failing to ensure that a May 22, 2013, email directive from IRS Chief Technology Officer concerning the preservation of electronic email
media was fully understood and followed by all of the IRS employees responsible for handling and disposing of email backup media.
Now, my understanding is that Commissioner Koskinen was
brought in, appointed Commissioner for the purpose of restoring
the credibility of the IRS following this horrific scandal, and that
part of restoring that credibility would be coming clean, making
sure that the investigations conducted by various Committees here
in the House of Representatives were responded to appropriately
with the information that they requested, and that, in doing so, one
would follow all the chains of evidence within ones organization
that he is now the head of to find where that might go and then
send people there and say, What do you have? Because, according
to the evidence that youve brought forward today, that was never
done.
So I would like to hear from each of you your understanding of
to what extent Commissioner Koskinen is responsible for the management of the IRS and for this management failure.
Mr. CHAFFETZ. Thank you.
He has the duty and obligation, a legal obligation, under a subpoena to comply with that subpoena and do everything he can in
his power to make sure that hes doing that. He testified in multiple Committees and multiple times, in addition to, I believe, letters, saying that he was making every effort, that he had spent $18
million dollars.
Mr. GOODLATTE. Did he ever break that down for you? I saw
those statements as part of the video. Did he ever say, And I did
this and I did this and I did this, and we spent this money for this
and this and this?
Mr. CHAFFETZ. We can findnor can TIGTA, based on the reportfind no proactive evidence that the Commissioner did anything proactively to actually recover those tapes from the source of
which they were destroyed.
It took the InspectorI guess the comparison is the Inspector
General. The Inspector General, it took him, start to finish, 15 days
to go find them, and the Commissioner had years and millions of
dollars of resource and didnt even ask at the basic sources.
Mr. GOODLATTE. Mr. DeSantis?
Mr. DESANTIS. What really does it for me is you had these
backup tapes in West Virginia, and the Inspector General testified
about what he did. He got in his car, and he drove to West Virginia, and he asked for the backup tapes.
So when you start talking about spending $18 million, what does
it cost for gas to get to West Virginia and back? Fifty bucks? Sixty
bucks? And he goes there and hes able to recover some of the
tapes. Now, of course, others were destroyed.
24
But the people at the backup tape facility said the IRS never
even requested any of the backup tapes. And so I think that that
says a lot about his leadership, and I think it showsit undercuts
his claim that they went to great lengths to get the information.
Mr. GOODLATTE. And, very specifically, with regard to that very
facility, to further quote from the TIGTA report, Although they existed until March 4, 2014, the backup tapes containing Lerners
emails were destroyed because IRS employees who shipped the
backup tapes and server hard drives did not understand their responsibility to comply with the Chief Technology Officers May
2013 email directive to preserve electronic backup media, and the
Martinsburg employees who destroyed the backup tapes on March
4, 2014, misinterpreted the directive.
As you understand it, who was responsible for making sure IRS
employees understood that May 2013 directive?
Mr. CHAFFETZ. The Commissioner of the IRS. Thats who we
issued the subpoena to.
Mr. GOODLATTE. Mr. DeSantis?
Mr. DESANTIS. I concur.
Mr. GOODLATTE. Thank you very much, both of you.
I now recognize the gentleman from Michigan, Mr. Conyers, for
his questions.
Mr. CONYERS. May I thank my two colleagues for their testimony
and their concern about this matter.
But is there any way, Mr. Chaffetz, that we could determine who
was on the tape that you asked and received consent to play for
10 minutes?
Mr. CHAFFETZ. Im sorry, the question is who was on the tape?
Mr. CONYERS. Yeah, who was the woman on the tape that was
interpreting it? Can you tell us anything about
Mr. CHAFFETZ. Oh. Shes a staff member for the Oversight and
Government Reform Committee. You mean the voiceover?
Mr. CONYERS. Yes.
Mr. CHAFFETZ. Yes. She was a staff person for the Oversight
Committee.
Mr. CONYERS. Uh-huh. Well, I didnt know that before just now.
And Im sorry I didntI dont want to raise any more objections
than have already been raised here this morning, but it seemed a
little bit unusual that this was a tapethat you didnt identify who
it was before it started playing.
So what Im concerned with is, are we talking about issues in
IRSwhich is under the usual criticism and, in these recent circumstances, even more than the normal criticism that they usually
receiveare we talking about we dont like the way theyre doing
business and we think that they made some mistakes and that
they may have made even misstatementsor the present Commissionerhave made statements that we should be questioning or
challenging, as we normally do in this Committee?
And that seems to me to be the gist of the comments that Ive
received from my two learned colleagues on the Committee that
have testified here today. We dont like what happened.
Mr. CHAFFETZ. Can I
Mr. CONYERS. Sure.
Mr. CHAFFETZ [continuing]. Put some color on that a little bit?
25
Mr. CONYERS. Please do.
Mr. CHAFFETZ. The first part, its important to understand the
context of why these emails are so important. Because the targeting of Americans, the suppression of their First Amendment
rights is something I know in a bipartisan way we take very seriously.
The facts before us on the impeachment go solely to what Mr.
Koskinen did and did not do when he was under subpoena. And he
providedthere was a lot of gross negligence. There were things
that he shouldve done that he couldve done. But he also
Mr. CONYERS. But is gross negligence an impeachable offense?
Mr. CHAFFETZ. I think that is part of it, yes. Yes, I do. In fact,
in 1974, the House Judiciary Committee came up with a report,
and it talked about the standard by which an impeachable offense
should be held. And I happen to concur with that.
Mr. CONYERS. Well, I may too. I havent recalled it. But I was
there for that, and it
Mr. GOODLATTE. Youre the only one.
Mr. CONYERS. Thats right. And I want to make
Mr. CHAFFETZ. I was 7. I was playing soccer.
Mr. CONYERS. Uh-huh. Well, youre excused for not knowing
about it until much later.
But the whole idea that 19 impeachment hearings have been
held in almost a couple hundred years, is this being a little heavyhanded about this matter?
I mean, I probably disagree with some of the IRS Commissioners
views and conduct themselves, but were examining the allegations
of misconduct against the IRS Commissioner, and I feel that if
were talking about another hearing on this same subject, it seems
to me a little bit overbroad. And I think that we ought to move a
little bit more carefully on this.
Im going to have to examine all of the statements made here
today. And it seems to me that we really ought to move with a little more discretion. There have been statements of hearsay, of allegations, that whether they are provable or not I just dont know
and Im trying to find out. And, of course, I give you the benefit
of doubt because of your passion and the great work youve done
on it since you were 7 in this area.
Do you see what Im describing?
Mr. CHAFFETZ. I can understand and respect that we may disagree on the remedy, but I think what we would find is that, in
fact, we were lied to in Congress, we were misled in Congress, that
there was gross negligence, that there was a duty and obligation
that the IRS, as much as anybody, when they issue 60,000 subpoenas and summons per year, they know how this works. And
that, I think we can come to an agreement to.
Mr. CONYERS. Yeah. Well, I agree with you that we ought to look
at these much more carefully, but its sort of hard, at this point,
for me to accept them or say that theyre probably right or that
mistakes were made. And Im sure that they were made. But there
seems to be an anti-IRS Commissioner environment here that
makes it very difficult for me to go forward without an investigation of all thats been said this morning.
And I thank the gentleman.
26
Mr. GOODLATTE. The Chair thanks the gentleman and recognizes
the gentleman from California, Mr. Issa, for 5 minutes.
Mr. ISSA. Thank you, Mr. Chairman.
Chairman Chaffetz, do you remember the April 7, 2014, staff report?
Mr. CHAFFETZ. Yes.
Mr. ISSA. Id ask that that be placed in the record.**
Mr. GOODLATTE. Without objection, it will be made a part of the
record.
Mr. ISSA. Thank you.
April 7, 2014, extensive documentation about the cover-the not
coverup but what we had already discovered. And then June 20,
2014: Since the start of this investigation, every email has been
preserved. Now, thats a quote under oath by the Commissioner,
correct?
Mr. CHAFFETZ. Yes.
Mr. ISSA. I want toyou know, you and I are not lawyers, so
well tax each other a little bit on a constitutional question. According to Wikipedia, at least, the definition of high crimes and misdemeanor constitutionally says it covers allegations of misconduct,
particularly of officials, such as perjury of oath, abuse of authority,
bribery, intimidation, misuse of assets, failure to supervise, dereliction of duty, conduct unbecoming, refusal to obey a lawful order/
subpoena.
So I just want to go through the last several there. Is it your understanding that high crimes and misdemeanors include failure to
supervise?
Mr. CHAFFETZ. Yes.
Mr. ISSA. Dereliction of duty?
Mr. CHAFFETZ. Yes.
Mr. ISSA. Conduct unbecoming?
Mr. CHAFFETZ. Yes.
Mr. ISSA. Refusal to obey a lawful order?
Mr. CHAFFETZ. Yes.
Mr. ISSA. Under both your chairmanship and my chairmanship,
did we issue subpoenas that were, in fact, not obeyed?
Mr. CHAFFETZ. Yes. August of 2013 and February 14 of 2014.
Mr. ISSA. Just before leaving office, I issued a December 23,
2014, staff report. Do you remember that one?
Mr. CHAFFETZ. Yes.
Mr. ISSA. Id ask that that be placed in the record.***
Mr. GOODLATTE. Without objection, it will be made a part of the
record.
Mr. ISSA. At that time, hadnt we as a Committee already recognized that there had been failure to preservein other words, failure to obey the subpoena, a lawful order? Hadnt we already determined that there had been conduct unbecoming by Lois Lerner?
Hadnt we already figured that the Commissioner and his political**Note: The report referred to is not printed in this hearing record but is on file with the
Committee and is available at:
http://docs.house.gov/Committee/Calendar/ByEvent.aspx?EventID=104980
***Note: The report referred to is not printed in this hearing record but is on file with the
Committee and is available at:
http://docs.house.gov/Committee/Calendar/ByEvent.aspx?EventID=104980
27
appointed subordinates had failed to supervise and were guilty of
dereliction of duty?
Mr. CHAFFETZ. Yes.
Mr. ISSA. And in July, I believe, of last year, didnt you call on
the Commissioner to resign?
Mr. CHAFFETZ. Yes.
Mr. ISSA. And the Ranking Member very aptly mentioned that
weve only had 19 impeachments in the history of this great Republic and that he had participated in many of them. But the history
of impeachmenthavent we threatened impeachment or called on
the resignation of Cabinet and sub-Cabinet officers hundreds and
hundreds of times and on judges hundreds and hundreds of times,
and havent they, in the ordinary course, either quit or been fired
by the President?
Mr. CHAFFETZ. Yes. Thats happened many times.
Mr. ISSA. So youre here today because, almost a year ago, after
multiple very lengthy documents, after millions of dollars and
countless thousands of hours, you had determined that, one, they
had targeted conservatives for their belief at the IRS, that the
Commissioner had come in and that he had been guilty of failure
to properly supervise, given us false statements that either he
knew were false or he was too lazy and too negligent to, in fact,
verify.
Mr. CHAFFETZ. Yes.
Mr. ISSA. So, if I understand correctly, youre here because youve
exhausted other remedies.
Mr. CHAFFETZ. Providing false testimony is to Congressand
rather than Congress continuing to whine and complain about the
lack of inaction in the executive branch, the Founders gave us
tools, and they gave us tools to defend ourselves and take care of
ourselves and to provide a consequence.
Mr. ISSA. Mr. Chairman, are you familiar with the criminal referral by the Ways and Means Committee
Mr. CHAFFETZ. Yes.
Mr. ISSA [continuing]. Against Lois Lerner?
Mr. CHAFFETZ. Yes.
Mr. ISSA. And under that, as I understand, the law said that the
U.S. attorney for the District of Columbia shall present to a grand
jury those criminal articles against Lois Lerner. What happened to
those?
Mr. CHAFFETZ. There was no criminal referral. After 10 months
of review, they decided not to present those to the grand jury.
Mr. ISSA. So even though the Ways and Means Committee under
a statute had delivered a document that ordered the U.S. attorney
to perform an act, under this Justice Department of this President,
they chose to not obey that law. Isnt that correct?
Mr. CHAFFETZ. Thats my understanding.
Mr. ISSA. So if you were to do similarly and refer the IRS Commissioner specifically for his false statements and if you found it
for criminal purposes, you would expect the same thing to happen,
that it would not be presented?
Mr. CHAFFETZ. Perhaps. And different Members have different
views on this. I look at this as the remedy that the Founders gave
28
us. It hasnt been exercised in a while, but that is the tool that they
gave us.
Mr. ISSA. And youre here today just after the General Accountability Office, a nonpartisan part of Congress, found that conservative groups are still being targeted as we speak. Is that correct?
Mr. CHAFFETZ. That is correct. In fact, they said, could select organizations for examinations in an unfair manner. And it goes on
to say, based on an organizations religious, educational, political,
and other views.
Commissioner Koskinen has not resolved that problem. It continues today. And based on his most latest comments, he doesnt
think hes misspoken in any way, shape, or form.
Mr. ISSA. So youre here today because youve exhausted other
remedies and because the remedy for someone who has lost the
confidence of the Congress, lost the confidence of the American people, failed to fix the problem after more than 2 years, or, if you will,
failure to supervise, dereliction of duty, conduct unbecoming, and
a refusal to obey lawful ordersthats why youre here, isnt it?
Mr. CHAFFETZ. It is.
Its important to note that most Members erroneously believe
that when President Obama steps down and we get a new President that the Commissioner would naturally do that as well. Thats
not true. When he was confirmed in December of 2013, his being
the Commissioner continues until November of 2017.
So the remedy is, I think, urgent. We have 90,000 good, hardworking people at the IRS, but they are mismanaged, and they are
being led by somebody who is lying to Congress.
Mr. ISSA. Final question. Kate Duval discovered on Super Bowl
Sunday, more than a month before the tapes were destroyed
Mr. CHAFFETZ. Right.
Mr. ISSA [continuing]. That they had this gap. Was she a nonconfirmed but a political appointee, an appointee directly of this Commissioner?
Mr. CHAFFETZ. Yes, she was.
Mr. ISSA. Thank you.
I thank the Chairman and yield back.
Mr. GOODLATTE. The Chair thanks the gentleman and recognizes
the gentlewoman from Texas, Ms. Jackson Lee, for 5 minutes.
Ms. JACKSON LEE. Let me thank my colleagues for their presentation and their service to this Nation. I hold the responsibilities,
however, of the Judiciary Committee sacrosanct and of a great moment and great responsibility. We are the protectors of the Constitution. And as the authority given to us, this House, as a House
having the sole authority to impeach, though I note very clearly
that this is not an impeachment hearing, I take the responsibility
very seriously.
To Mr. Conyers, let me say that I associate myself with your line
of reasoning, and I promise not to hold your wisdom and experience
and legal scholarship against you. So I thank you so very much for
all that you have offered to us.
Bad behavior, inappropriate answering of questions, to my very
fine witnesses, may be grounds for being in contempt of Congress
and any other admonition that wed want to give.
29
I hold to two points that youve made. And that is that there
must be a relationship between witnesses from the Administration,
no matter which Administration it is, and Congress of forthrightness. I also hold to the point that the First Amendment, freedom
of speech and thought, are, again, very high callings of this Nation,
probably why so many have tried to immigrate to this Nation, because of the freedoms that we give. But I also think its the responsibility of Congress to be factual and temperate.
So let me read this letter to you coming from the Department of
Justice recently. And that is, In collaboration with the FBI and
Treasury Inspector General for Tax Administration, the Departments Criminal and Civil Rights Division conducted an exhaustive
probe. By the way, there was $20 million spent, 160,000 hours of
staff work. We conducted more than 100 witness interviewsthat
was by the IRScollected more than 1 million pages of IRS documents, analyzed almost 500 tax-exemption applications, examined
the role and potential culpability of scores of IRS employees, and
considered the applicability of civil rights tax administration obstruction statutes. Our investigation uncovered 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. We also
found no evidence that any official involved in the handling of a
tax-exempt application or IRS leadership attempted to obstruct justice. Based on the evidence developed in this investigation, the recommendation of the experienced career prosecutors and supervising attorneys at the Department of Justice, we are closing our
investigation and will not seek any criminal charges.
I realize that is not impeachment, but let me just say this, Mr.
Chaffetz, if I could ask. No evidence was uncovered that any IRS
employees had been directed to destroy or hide information from
Congress, the DOJ, or TIGTA. Do you want to quarrel with that
extensive investigation?
Mr. CHAFFETZ. I think youre conflating two different topics.
What we are most concerned about is Mr. Koskinens actions under
the subpoena. That is not what thethat is not what the FBI
Ms. JACKSON LEE. But the premise of the actions are dealing
with the whole litany of issues. I looked at the 10-minute presentation. You had Ms. Lerner, you had all of that.
Just answer yes or no. The premise is, of course, all the information and charges made about discriminating against conservative groups, are they not?
Mr. CHAFFETZ. The underlying concern and need for the investigation in the documents
Ms. JACKSON LEE. Came about through all of that.
Mr. CHAFFETZ. Yes.
Ms. JACKSON LEE. Right. And so the basis of which the TIGTA
and DOJ investigators, they found no evidence to suggest any
crime. And so, in respect to the Commissioner, then his answers
cannot be part of a crime if they found no basis for such crime. And
if hes answering as best of his knowledge, then he cannot be at-
30
tributablemaybe bad behavior, but he cannot be attributable to
an impeachable offense.
Let me also raise this question. Mr. Issa asked you
Mr. CHAFFETZ. I would disagree with that, by the way.
Ms. JACKSON LEE. And thats why we have that right of disagreement. And this is the impeachment Committee.
Mr. Issa asked you if we had threatened the impeachment of
judges and Cabinet officers hundreds and hundreds of times. You
said yes. If that turns out to be untrue, have you given us, yourself,
false testimony and should you be removed from office?
Mr. CHAFFETZ. Well, I hope Ive given everything as accurate, but
if I find that there is something inaccurate, I have a duty and obligation as swiftly as possible to correct the record. And in this case
with Mr. Koskinen, he still stands by all those statements Ive
showed you. He doesnt believe hes made any misstatement to
date. And I think thats the difference.
Ms. JACKSON LEE. I respect your work. I respect you. And I respect Mr. DeSantis as well. I dont want to see any single group,
conservative or otherwise, be discriminated against.
As we review these materials, I believe, even though this is not
an impeachment proceeding, there are no impeachable offenses according to as we have defined them and in the Madison Papers.
But Id also say that Mr.the IRS Commissioner, there is no definitive proof about him being connected to the underlying premise.
And, to the best of his ability, all of the materials that we have,
includingeven though the DOJ did not point us directly to the
subpoena, suggests that he answered it as effectively and truthfully
as he can.
Mr. ISSA. Will the gentlelady yield?
Ms. JACKSON LEE. Id be happy to yield.
Mr. GOODLATTE. The time of the gentlewoman has expired. Without objection, the gentlewoman is recognized for an additional
minute so she can yield to the gentleman from California.
Mr. ISSA. I thank both of you.
In the case of the Scooter Libby conviction, my understanding is
he was alleged to have given an untruthful statement about what
ultimately was not determined to be a crime. He had no part in revealing the Valerie Plame identity. And yet he still was disbarred
and criminally indicted.
So my understanding is false testimony or dereliction of duty is
still impeachable, whether or not the Justice Department determines there is a crime. I think Mr. Conyers would confirm that
thats notI dont believe that thats a question before us, as to the
Commissioners possibility of being found to have failed to meet his
obligations, which is the allegation that underlies the Chairman.
I yield back.
Ms. JACKSON LEE. If I may, just in the moments time left over,
Scooter Libby had personal knowledge of the facts, the underlying
facts. This is the point that I was making. I do not see any proof
here, including the 10-minute presentation, to suggest that Commissioner Koskinen had any personal knowledge of the facts and
the occurrences. To the best of his ability, being the Commissioner,
he directed 160,000 hours, $20 million, and could not findor pre-
31
sented what he could find and represented that he presented what
he could find.
And, previously, the DOJ and the Treasury Inspector General
found nothing that said that the IRS was discriminating against
conservative groups and liberal groups. I stand with the President,
which says, if it was being done, then clean it up. But
Mr. GOODLATTE. The time of the gentlewoman has expired.
Ms. JACKSON LEE [continuing]. The Commissioner is not impeachable at this time.
I yield back.
Mr. GOODLATTE. The Chair recognizes the gentleman from Iowa,
Mr. King, for 5 minutes.
Mr. KING. Thank you, Mr. Chairman.
I thank the witnesses for not only your testimony but your deep
and diligent due effort on here on this, and also Chairman Issa, in
leading on this.
This goes so deep, as I listen to this testimony here today, and
try to make sense of this timeline. But Id like to back up a little
bit and ask you, Chairman Chaffetz, what was the first date that
the public became aware or you became aware that there was a
problem with the IRS potentially targeting conservative organizations?
Mr. CHAFFETZ. I think that goes back to 2011, if I recall, Dave
Camp and the Ways and Means Committee.
Mr. KING. That would be the first formal, with his letter to the
IRS. But it must have been in the public eye prior to that. Are we
working with a date thats probably a half a year ahead of that period of time?
Mr. CHAFFETZ. I dont recall when the first complaints started to
come in, but there were groups that were complaining that their
applications were being held for unknown reasons.
Mr. KING. And this was under then-IRS Commissioner Doug
Shulman?
Mr. CHAFFETZ. There have been a couple of different IRS Commissioners through this process, yes.
Mr. KING. And so I would turn to this. The tapes were destroyed.
Do we know the exact date that they were destroyed?
Mr. CHAFFETZ. Yes, we do. I believe it was March 4, if I recall,
of 2014.
Mr. KING. Okay. March 4, 2014. If we know the exact date, then
do we know the name of the individual that physically destroyed
them?
Mr. CHAFFETZ. The Inspector General did interview some people
who worked there. I dont have that name at my fingertips, but it
is, I believe, in the TIGTA report. Id have to confirm that, but they
didwere relying on the Inspector General, who interviewed these
people.
Mr. KING. But we think that we do know the name of that individual, the Inspector General knows the name of that individual.
Would you have any knowledge as to whether Commissioner
Koskinen had confronted that individual to ascertain that truth, as
you would if you were a manager?
Mr. CHAFFETZ. I believe the Inspector General testified, as I recall, that he saw no evidence that there was any attempt or com-
32
munication with them to confirm the existence of these tapes. And,
again, the Inspector General found them in 15 days.
Mr. KING. And so were dealing with, among other allegations
here, perjury and obstruction of justice. And I would ask if youve
speculated as to why one would leave themselves vulnerable for
such charges. What could be, lets say, more imposing than such
charges? And either witness Id be happy to hear.
Mr. CHAFFETZ. Its hard to understand nor can I definitively
identify the motive. But I also think there is an underlying belief
in the executive branch that the legislative branch isnt going to
stand up for itself. I think that permeates far beyond this. I think
they know they can run out the clock, they can provide or not provide, and just ignore. I mean, for this hearing here today, the IRS
Commissioner was invited to testify and he just said no.
Mr. KING. I just believe it would be completely possible to impeach him without inviting him back again, and I would just encourage that. And if he were to invite himself, we should consider
his request.
Mr. DeSantis, do you have something to add to this that Ive left
out?
Mr. DESANTIS. Well, I just think that its frustrating because if
a taxpayer treated the IRS the way the IRS has treated the Congress that just wouldnt fly. I think we all know that. I think you
can talk to people whove had dealings with the IRS in the private
sector, and they laugh when you say, you know, could you just
allow evidence to be destroyed that was the subject of a summons?
Or, you know, what if you made false statements, is that fine? Or
what if they asked you to do certain things and you just decided
not to do it? And Ive yet to find somebody who thinks that would
be acceptable.
Mr. KING. Okay. But are we addressing here the real central
point? Because I think theres another point, and I think it is that
there must have been a motive. If the IRS comes to me and insists
that they have my documents, then Im going to provide them because its easier to do so than it is to face the wrath of the IRS,
as each of you have testified. But when youre appointed to clean
up the agency of the IRS as their Commissioner, you know theres
a problem that youve inherited. And theres 24,000 missing emails
in that.
Is it possible that those emails could trace back and thread to the
highest reaches of government at the most famous address in the
United States of America perhaps?
Mr. CHAFFETZ. Ive seen no evidence of that. But I will tell you
that, if you look at what happened with Lois Lerner, she pled the
Fifth. Thats her constitutional right, and I respect that. But you
can also see correspondence where it was perfect that they
couldnt search her text messages. And, you know, within days of
the Dave Camp letter going to the IRS, her hard drive crashed. I
mean, what a coincidence.
But I have seen no direct evidence that I can point to, nor is it
central to the impeachment resolution, which goes directly to what
Mr. Koskinen did and did not do under a subpoena and his testimony before Congress.
33
Mr. KING. And, in brief conclusion, whats the statute of limitations on these charges that have been chronicled here?
Mr. CHAFFETZ. I have no idea.
Mr. KING. Thank you, witnesses.
Thank you, Mr. Chairman. I yield back the balance of my time.
Mr. GOODLATTE. The Chair thanks the gentleman and recognizes
the gentleman from Georgia, Mr. Johnson, for 5 minutes.
Mr. JOHNSON. Thank you, Mr. Chairman.
I found the video to be very artistic and
Mr. CHAFFETZ. Well, thank you. I take that as a huge compliment. Thank you.
Mr. JOHNSON [continuing]. Almost
Mr. CHAFFETZ. Our staff will be most pleased to hear that.
Mr. JOHNSON.I would say it was professionally produced. What
staffer was it that was responsible for the production of this video?
Mr. CHAFFETZ. Ill get you the names. But we have a number of
people on our staff, and you can come with me and Ill show you
and Ill introduce them to you myself.
Mr. JOHNSON. Who was primarily responsible for the production
of that video?
Mr. CHAFFETZ. Well, Rebecca Edgar is the head of the communications group. We have M.J. Henshaw, whos very involved. We
have Alex, we have Ashton, weve got a number of people. And
right after this hearing, if you want, Ill walk back and introduce
them to you.
Mr. JOHNSON. Okay. And those names that you just mentioned,
all of those people are on congressional staff. Is that correct?
Mr. CHAFFETZ. If the question is did we produce it internally,
yes.
Mr. JOHNSON. No, my question is, all of the people who you just
named are on congressional staff?
Mr. CHAFFETZ. Yes.
Mr. JOHNSON. And they were the ones responsible for
Mr. CHAFFETZ. Yes. I believe theres one person who worked on
it who no longer works for Congress, but when he worked on it, he
did work for Congress.
Mr. JOHNSON. Did anybody work on that video who was not a
member of congressional staff?
Mr. CHAFFETZ. I dont believe so. I dont believe so. The voiceover
was Alex, and Ill introduce you to her if youd like.
Mr. JOHNSON. Okay. And was that video produced by those congressional employees while they were on congressional time or
Mr. CHAFFETZ. Yes. Oh, absolutely.
Mr. JOHNSON. Okay. Was any of it produced outside of congressional time?
Mr. CHAFFETZ. I dont believe so.
Mr. JOHNSON. And what equipment was used to produce that
video?
Mr. CHAFFETZ. We have a lot of Apple products, and I can show
them to you. I cant name them off the top of my head.
Mr. JOHNSON. Were they all congressionally owned
Mr. CHAFFETZ. Yes.
Mr. JOHNSON [continuing]. Equipment?
Mr. CHAFFETZ. Yeah.
34
Mr. JOHNSON. And how has that video been used outside of Congress?
Mr. CHAFFETZ. We have made it public a few months ago. Its
available on our Web site. Weve tweeted it out, Facebook,
Instagram. Its out there pretty far and wide. We have about just
over 9,000 hits on it.
Mr. JOHNSON. And all of that is on congressional social media.
Is that correct?
Mr. CHAFFETZ. I believe so. I mean, Id like to get it out there
more. Im glad youre talking about it. Go to oversight.house.gov
and go see it yourself.
Mr. JOHNSON. Has the video, under the direction of congressional
employees, ever been used for a noncongressional purpose, to your
knowledge?
Mr. CHAFFETZ. I couldnt testify about that. I have noI mean,
once its out there in the public and on the Web site, there are untold number of people that can cite that link and
Mr. JOHNSON. Was any of the footage that was edited and used
in this production derived from congressional sources? Or was it
solely noncongressional sources that the
Mr. CHAFFETZ. Well, there are clips, for instance, at the beginning
Mr. JOHNSON. Yeah.
Mr. CHAFFETZ [continuing]. Of news media.
Mr. JOHNSON. Uh-huh. Those were obviously not congressional
video.
Mr. CHAFFETZ. Correct.
Mr. JOHNSON. But were there any video that was usedor were
there any clips of congressional video that was used in the production of this video that we saw today?
Mr. CHAFFETZ. Id have to go look. I mean, there are an awful
lot of clips in there. But I would have to go look.
Mr. JOHNSON. Okay.
Now, let me ask you this question. The Senate Finance Committee investigated this IRS issue, correct?
Mr. CHAFFETZ. Yeah.
Mr. JOHNSON. And the Treasury Inspector General, Treasury Department Inspector General, also investigated. Isnt that correct?
Mr. CHAFFETZ. Let me amend the previous answer and tell you
that what we looked at was what Mr. Koskinen did and did not
Mr. JOHNSON. Okay. No
Mr. CHAFFETZ. If you want clarity, Ill give it to you.
Mr. JOHNSON. Well, I just want you to answer my question. Isnt
it a fact that DOJ, Department of Justice, investigated this IRS
issue?
Mr. CHAFFETZ. What Im trying to say is
Mr. JOHNSON. Yes or no?
Mr. CHAFFETZ. Theres two parts to this. They
Mr. JOHNSON. Okay. All right. Well, you dont want to answer
my question about
Mr. CHAFFETZ. No, I do. I want to give you a complete answer,
and the complete answer
Mr. JOHNSON [continuing]. The Senate Finance Committee, the
DOJ, and the Treasury Inspector General. All three of those enti-
35
ties investigated this so-called scandal involving the IRS, and each
one came to
Mr. CHAFFETZ. No. Thats not true.
Mr. JOHNSON [continuing]. Each one came
Mr. CHAFFETZ. Thats not true.
Mr. JOHNSON [continuing]. To the conclusion that there was no
criminal
Mr. CHAFFETZ. Disagree.
Mr. JOHNSON [continuing]. Intent on anyones part
Mr. BUCK. Mr. Chairman?
Mr. JOHNSON [continuing]. To violate the law. Isnt that
Mr. BUCK. Mr. Chairman? Can we have regular order, please?
The gentleman is over his time.
Mr. GOODLATTE. The time of the gentleman has expired.
Mr. JOHNSON. Well, Id ask the Chairman for an additional 1
minute to finish eliciting responses to the questions that I asked.
Mr. BUCK. And I would object, Mr. Chairman.
Mr. GOWDY. Will you let him answer?
Mr. JOHNSON. Id love for him to answer the question that I
asked as opposed to filibustering.
Mr. GOWDY. Well, then let him talk.
Mr. GOODLATTE. Regular order. The gentleman is recognized for
an additional minute, with the understanding the gentleman will
yield to the witnesses so they can answer your question.
Mr. JOHNSON. Well, Ill restate my question then. And thank you,
Mr. Chairman.
Isnt it a fact that the Senate Finance Committee, the Department of Justice, and the Treasury Inspector General all investigated this alleged IRS scandal that is the subject of this hearing
today and each one of those entities found that there is no evidence
whatsoever that anyone acted with criminal intent? Isnt that a
fact?
Mr. CHAFFETZ. No. What the Senate Finance Committee said,
there was bipartisan agreement that the IRS showed a lack of
candor. That was the
Mr. JOHNSON. Youre not answering my question.
Mr. CHAFFETZ. Give me time to answer that question.
Mr. JOHNSON. That requires a yes or no.
Mr. CHAFFETZ. It requires a complete answer because youre
conflating two issues. One issue was the investigation into Lois
Lerner and her actions on her emails. This impeachment resolution
that we have put forward deals with Mr. Koskinen and his actions,
his ability to tell the truth, and how he misled Congress. That is
not something the FBI looked at. In fact
Mr. JOHNSON. Sir, youre not answering my question.
Mr. CHAFFETZ. Yes, I am. And, in fact, it would be duly noted
that the FBI never interviewed Mr. Koskinennever interviewed
him.
Mr. JOHNSON. I didnt mention the FBI. I said the DOJ.
Mr. CHAFFETZ. You said the Department of Justice, I believe.
Mr. JOHNSON. I said the DOJ.
Mr. CHAFFETZ. Well, theyre part of the Department of Justice.
Mr. JOHNSON. Youre not answering my question.
Mr. GOODLATTE. The time of the gentleman has expired.
36
The Chair recognizes the gentleman from Texas, Mr. Gohmert,
for 5 minutes.
Mr. GOHMERT. Thank you, Mr. Chair.
I appreciate the witnesses being here today because this is important since the Internal Revenue Service is the only entity of
which Im aware in the Federal Government that can ignore the
Constitution as part of its job. Nobody else gets to ignore the Constitution. But they can take peoples money without due process,
they can take their property, they can move in and destroy a business that took a lifetime to build. And they have done that.
So it is particularly important that the agents that work for such
an agency that can ignore the Constitution must, itself, be completely overwhelmed with integrity. And what weve seen is not the
case. I know and have known IRS agents who are as fine and honest a people as walk the Earth. Ive heard from IRS agents who
have been furious privately to see the kind of corruption and dishonesty that has overwhelmed the top of the Internal Revenue
Service, because, as one told me, when she just filed an amended
tax return because she had forgotten $600, even though she still
had a refund coming back, she was called in and was going to be
fired because IRS agents have to be so above-board that their integrity can never be questioneduntil you get to the supervisors
and above. And thats where the rot is occurring, and the stink is
getting overwhelming.
One of the judges in Tyler, Texas, a Federal judge, William
Wayne Justice, he did legislate from the bench, was wrong. But
that man had such an incredible sense of integrity, had he been listening to Commissioner Koskinen, the man would have spent time
in jail before he finished his testimony. He had no use for people
that would come in and obfuscate as this man has done.
Now, back under the Bush administration, in this Committee, we
had an Attorney General come in here, and under questions about
the National Security Letters, he testified from the very table our
witnesses are sitting at that there were no known abuses of the
National Security Letters. They were something like the IRS might
use, demanding production of documents without going through a
judge.
He testified similarly in front of Chuck Schumers Committee.
And then it was later foundand I watched a replay of the testimony late one night, where he testified, oh, well, it turns out that
he had an IG report on his desk 3 days before he testified before
the Senate that indicated there were thousands of abuses of the
National Security Letters and that he didnt know that. And under
very tough questioning from Senator Schumer, he said, Look, it
was on my desk for 3 days, thats true. But I just never really
looked at it, so I didnt know. I wasnt lying.
I was so outraged at the lack of integrity or the incompetence,
whichever, of something that important, I called the White House
chief of staff and said, Youve got to get rid of this guy. He cannot
be defended by Republicans again. This is outrageous.
And my question, not just to the witnesses but to all my colleagues across the aisle, is where is the Democrat with the righteous indignation for this kind of obfuscation and dishonesty that
will call the White House and say, as I did of an Attorney General,
37
this man has to go. And within a month, that Attorney General
was gone. I would love to see the Democrat that still has that kind
of righteous indignation to stand up and call it as it is, without regard to party.
I yield back.
Mr. GOODLATTE. The Chair thanks the gentleman and recognizes
the gentlewoman from Washington, Ms. DelBene.
Ms. DELBENE. Thank you, Mr. Chair.
Congressman Boustany told a reporter that the Houses time
would be better spent continuing to investigate the IRS treatment
of organizations seeking tax-exempt status, as opposed to whatever
youd like to call this grandstanding on impeachment, because, lets
remember, this is not even an impeachment hearing.
And I agree with our colleague from Louisiana. You can think
whatever you like about Commissioner Koskinen, but what were
doing today does absolutely nothing to bring truth to light, except
maybe show that the record our witnesses have presented is thin
at best.
I think Senator Hatch summed it up well. He said, We can have
our disagreements with him, but that doesnt mean theres an impeachable offense.
The real elephant in the room today is that the IRS actually does
have significant issues, substantiated ones, that Congress should
be talking about. I regularly hear from constituents who are worried about identity theft after their data at the IRS was compromised; others who find it infuriating that they have to pay
money to an expert just to file their taxes because the Tax Code
is so complicated; and, even worse, constituents who cant even get
through to the IRS by phone for assistance during filing season because the agency has become so underfunded it can barely serve
American taxpayers.
If we really want to improve government accountability and efficiency for the benefit of the American people, lets start talking
about getting our constituents a good return on their investment.
Lets commit in earnest to solving some of these issues. And lets
stop wasting time on circuses like this.
When the vast majority of the House and the Senate, Republicans and Democrats alike, can agree that the evidence to support
impeaching Commissioner Koskinen is not there, I think its time
to move on from these games and do some real work.
I yield back.
Mr. GOODLATTE. The Chair thanks the gentlewoman and recognizes the gentleman from Ohio, Mr. Jordan, for 5 minutes.
Mr. JORDAN. I thank the Chairman and thank Chairman Goodlatte for having this important hearing today.
John Koskinen had several duties. He breached every single one.
He had a duty to preserve documents under subpoena. He had a
duty to produce those documents that were under subpoena. He
had a duty to disclose to Congress if he couldnt preserve and
produce those documents that were under subpoena. He had a duty
to do that in a timely fashion. He had a duty to testify accurately.
He had a duty to correct the record if, in fact, he testified in an
inaccurate fashion. He breached every single duty he had, and
38
thats what Congressman Chaffetz and Congressman DeSantis
have outlined for us all here this morning.
No wonder the guy didnt show up. If I had that kind of record,
I dont think Id have shown up today either.
I mean, never forget what happened here. The Internal Revenue
Service, and the power that it has over American citizens lives,
systematically targeted fellow citizens for their political beliefs.
They did it for a sustained period of time. And they got caught.
And when they got caught, they did what a lot of people do when
they get caught. They lied about it, right?
Remember, May 10, 3 years ago this month, May 10, Lois
Lerner, bar association speech here in town, trying to get ahead of
the story before TIGTA was actually going to release the first report, not the one were talking about today, but the first report, trying to get ahead of the story. The central figure at a bar association
meeting has a friend ask a planted question, and Lois Lerner says
what? Wasnt me, wasnt Washington, it was those folks in Cincinnati. Complete lie.
Twelve days later, May 22, she takes the Fifthinterestingly
enough, the same day that the IRS tells themselves, Preserve all
documents. The same thing same day Lois Lerner is taking the
Fifth, the IRS says, Preserve all documents, May 22 of 2013.
Now, when the central figure lies and then takes the Fifth, it
sort of puts a premium on getting the documents and the information and all her communications, right?
And so then comes in Mr. Koskinen. And when he is hired, when
he is confirmed, heres what the President said: We need new
leadership that can help restore confidence going forward. Thats
what he was brought in to do. And I would argue, based on breaching all six duties he had, he has done anything but restore confidence.
So, under his watch, as we learned from the good testimony
today from Mr. Chaffetz and Mr. DeSantis, what happens? He allows 422 backup tapes to be destroyed. When he learns about it,
he waits 4 months before he tells us, the Congress doing an investigation. He doesnt evenand he doesnt even check on any other
backup tapes that exist, because we found out there were 700 others that werent destroyed that could have helped us. He didnt
even check when he told us that some of these had been destroyed.
Which leads us to the one question I have.
And I want to thank the Chairman again for this hearing and
the second hearing thats coming.
But, Mr. DeSantis, is the standard, in your judgment, is the
standard for impeachment a criminal intent standard?
Mr. DESANTIS. No. I think thats pretty clear. If you look at Alexander Hamilton in The Federalist, he said that impeachment was
about the violation of public trust and that those offenses are inherently political, as they relate more to injuries done to the society
and the way that government works.
And then Joseph Story in his commentaries on the Constitution
several decades later said that these need to be thought of as political offenses growing out of misconduct or gross negligence or usurpation or other disregard for the public interest. And he said that
39
they must be examined upon very broad and comprehensive principles of public policy and duty.
Mr. JORDAN. Gross negligence, dereliction of duty, breach of public trust, right?
Mr. DESANTIS. Sure.
Mr. JORDAN. Mr. Chaffetz, do you think Mr. Koskinen exhibits
some gross negligence in his conduct over the last several months
in trying to help us get to the bottom of this scandal?
Mr. CHAFFETZ. Absolutely.
Mr. JORDAN. Do you think there was a dereliction of duty?
Mr. CHAFFETZ. Yes.
Mr. JORDAN. It seems to me a dereliction of duty when you wait
4 months to tell Congress, right? His chief counsel knew in February of 2014 that there were problems and a gap in Lerners
emails, and he doesnt tell us until June? His chief lawyer knew,
and he waits 4 months? And the reason he told us he waited 4
months was because he was doing his due diligence to make sure
that actually happened. And part of that due diligence wasnt even
checking to see if there were backup tapes available. I think thats
a dereliction of duty.
And, obviously, when you look at thisand heres the other
thing. Breach of public trust. Oh, my goodness. We just heard the
Democrats talk about problems with the IRS. They said the
cybersecurity breach. We had GAO tell us the tax gap at IRS is
$385 billion. Their fundamental duty is to collect revenue due the
Federal Treasury. They cant even fulfill that. But theyve got time
to target people and make sure they destroy backup tapes in the
course of an investigation? I mean, for goodness sake, this is certainly breach of public trust, dereliction of duty, and negligence in
gross, gross form.
Mr. Chairman, again, I want to thank you for this first hearing.
I look forward to the second one, where were going to have some
experts, I believe, come in and talk about the standard that has to
be met to get rid of someone whos conducted himself the way Mr.
Koskinen has. But I thank you for this and look forward to the
next hearing.
I yield back.
Mr. GOODLATTE. The Chair thanks the gentleman and recognizes
the gentleman from New York, Mr. Jeffries, for 5 minutes.
Mr. JEFFRIES. Thank you, Mr. Chairman.
Ive had the opportunity to serve in the Congress now for about
312 years. And, to me, I think the greatest evidence of gross negligence, dereliction of duty, breach of public trust was when Members of this body in October of 2013 decided for purely political reasons that you were going to shut down the government for 16 days
and cost the economy $24 billion in lost economic activity. And yet
we have to sit here at this hearing and be lectured about alleged
gross negligence and breach of trust.
People need to look at their own conduct, their own behavior, and
how thats impacted the American people and their bottom line
rather than subject us to this taxpayer-funded fishing expedition.
Because theres an addiction that some havenot the distinguished
Chairman whos sitting before us right nowbut theres an addiction that some have in this body to impeachment.
40
Now let me ask Mr. DeSantis a question.
Do you think that President Barack Obama has committed an
impeachable offense during his 7-plus years in office?
Mr. DESANTIS. Ive never argued that, and its really irrelevant.
I think the IRS is within the context of the IRS, and thats what
were focusing on.
Mr. JEFFRIES. Okay.
Now, the Chairman of the Senate Finance Committee is Orrin
Hatch. Is that correct?
Mr. CHAFFETZ. Yes.
Mr. JEFFRIES. And hes got jurisdiction over the IRS, as Chairman of the Finance Committee. Is that right?
Mr. CHAFFETZ. Yes.
Mr. JEFFRIES. And hes a well-respected Member of Congress,
correct?
Mr. CHAFFETZ. Yes.
Mr. JEFFRIES. A man of integrity?
Mr. CHAFFETZ. Yes.
Mr. JEFFRIES. And he stated, We can have our disagreements
with him, meaning the IRS Commissioner, but that doesnt make
it an impeachable offense. Is that correct?
Mr. CHAFFETZ. I think what Senator Hatch and the Senate Finance Committee may be looking at may be different than what
were looking at. Many of these statements that I believe were false
and misleading happened in the House of Representatives.
And I would also note that the Senate Finance Committee came
to a conclusion that bipartisan agreement that IRS showed a lack
of candor.
Mr. JEFFRIES. Now, the essence of this controversy, as I understand it, relates to the possible destruction of documents. Do you
believe that that destruction was intentional, or was it incompetence?
Mr. CHAFFETZ. The IRS would argue that its accidental, and lets
take their word for it for a moment. Thats not acceptable. When
theres a duly issued subpoena, they have a legal obligation to protect and preserve. And they did not do that.
Mr. JEFFRIES. Now, in terms of what the IRS may have said, lets
put that to the side for a second. J. Russell George is the Treasury
Department Inspector General. Is that correct?
Mr. CHAFFETZ. Yes.
Mr. JEFFRIES. A man of integrity?
Mr. CHAFFETZ. Yes, I believe so.
Mr. JEFFRIES. Well-respected inspector general?
Mr. CHAFFETZ. Yeah.
Mr. JEFFRIES. Bush appointee. Is that right?
Mr. CHAFFETZ. I think originally. He also had worked previously
for the Oversight and Government Reform Committee at one point.
Mr. JEFFRIES. Okay. Republican appointee. Now, did the report
that he issued uncover any evidence of intentional destruction of
evidence by the IRS.
Mr. CHAFFETZ. I was very careful in my comments to separate
out what had happened with Lois Lerner and the emails, and the
actions by Mr. Koskinen himself. The inspector general did not look
41
and investigate what Mr. Koskinenthe totality of whats in a resolution.
Mr. JEFFRIES. Now the Inspector Generals report concluded:
The investigation did not uncover evidence that the IRS and its
employees purposely erased the tapes in order to conceal responsive emails from the Congress, the DOJ or the Inspector General.
Is that correct, that finding in the report page 3, paragraph 2?
Mr. CHAFFETZ. I believe you stated that accurate.
Mr. JEFFRIES. Okay. So what Im trying to understand is were
here considering an impeachment proceeding. Perhaps the most severe remedy available to Congress as it relates to a separate but
coequal branch of government where a Republican appointed inspector general concluded that the underlying act that we should
all be concerned about was accidental, not intentional. But we then
have a theory that even though the Republican appointed inspector
general concluded that the underlying act, if anything, was based
on incompetence, it wasnt intentional, that the IRS commissioner
subsequently came before Congress to conceal something that
itself, while incompetent, wasnt criminal, according to the Republican appointed inspector general.
I just think that this is respectfully a remedy in search of a problem and that we have better things that we could be doing with
our taxpayer dollars to put the American people in a better place
in terms of their quality of life.
And I yield back.
Mr. CHAFFETZ. Chairman, may I respond to that?
Mr. GOODLATTE. The time of the gentleman has expired, but the
witnesses will be allowed to respond briefly.
Mr. CHAFFETZ. The first question you have to ask is did they destroy documents that were under subpoena. I think the answer is
clearly yes. Whether you believe that was an accident or intentional, that really will be for the next hearing that we have next
month about what is the standard for impeachment. I dont believe
you have to prove intent in order to get there.
And to the 60,000 people, constituents of yours, and mine, and
others that will get a subpoena and that will get a summons from
the IRS, is it good enough for them to just come back and say, you
know, I had those documents and by golly, it was an accident, I destroyed them all. Do you think thats going to fly? Heck no, no way.
And so thats a fairly weak argument.
The question is did they destroy documents that were under subpoena? The answer is yes. Did they provide false and misleading
testimony to Congress? Yes and on more than one occasion. If that
testimony was not accurate and they wanted to correct it, they had
a duty and obligation to do it and they never did do it and I could
go on.
Mr. GOODLATTE. The Chair thanks the gentleman and recognizes
the gentleman from Pennsylvania, Mr. Marino for 5 minutes.
Mr. MARINO. Thank you, Chairman. Let me read to you a summary that was put together concerning a method by which we
could address these matters not only to gather information but
from a criminal standpoint. Under the Constitution and its separation of powers, principle and structure, Congress has no direct role
42
in Federal law enforcement nor in triggering, or initiating the appointment of any prosecutor for a particular matter.
Congress has a legislative role in designing a statutory mechanism for the appointment of independent counsels or special prosecutors as it did in Title VI of the Ethics in Government Act of
1978.
Under the provisions of that law relating to the appointment of
independent counsel, called special prosecutors, until 1983, the Attorney General was directed to petition a special three judge panel
of the U.S. Court of Appeals to name an independent counsel upon
the receipt of credible allegations, which we have here, of criminal
misconduct by certain high level personnel in the executive branch
of the Federal Government, whose prosecution by the Administration might give rise to an appearance of a conflict of interest.
In 1999 Congress, in its infinite wisdom, allowed the independent counsel provision law to expire. Upon the expiration of the
law in June 1999 no new independent counsel or special prosecutors may be appointed by a three judge panel upon the application
of the Attorney General. The Attorney General retains the general
authority to designate or name individuals as special counsel to
conduct investigations or prosecutions of particular matters or individuals on behalf of the United States.
As a result, and as a result of what has taken place with the
IRS, and how untruthful theyve been, Im personally moving forward to drop legislation that reenacts Title VI of the Ethics in Government Act of 1978 where independent counsel can be appointed
to investigate these matters so justice can be served.
And I yield back.
Mr. GOODLATTE. The Chair thanks the gentleman and recognizes
the gentleman from Rhode Island for 5 minutes.
Mr. CICILLINE. Thank you, Mr. Chairman.
Before I begin I want to stress that I have a great deal of respect
for the two Members before the Committee today. I have been fortunate to have worked with both of them on legislation and recognize the sincerity of their views. However, I must respectfully disagree with the conclusions they have drawn today before this Committee.
My friend and colleague Chairman Chaffetz has called for the
impeachment of IRS Commissioner John Koskinen and he argues
that the commissioner has obstructed justice, perjured himself before a congressional Committee, and has failed to provide oversight
of the investigation of the IRS.
The Treasury, inspector general for tax administration, the Senate Finance Committee, and the Department of Justice however
have each conducted their own investigation into the so-called IRS
targeting scandal. And while these investigations uncovered various management problems at the IRS, there was no evidence to
support allegations of criminal activity or politically motivated behavior.
There was no evidence to support allegations that Commissioner
Koskinen deliberately misled Congress or attempted to obstruct a
congressional Committee. In fact, each of these investigations
found no evidence whatsoever that the commissioner has acted in
bad faith. Under his direction the IRS spent $20 million and has
43
devoted more than 160,000 hours to collect, review and produce 1.3
million pages of documents to investigating Committees. This includes over 78,000 emails sent or received by Lois Lerner, including over 24,000 emails that were affected by Ms. Lerners hard
drive crash. It is hard to challenge this as an attempt to stonewallIm sorry, it is hard to characterize this as an attempt to
stonewall, hinder or otherwise obstruct a congressional investigation.
The overall record built on multiple investigations fails to support the allegations leveled in this hearing. I regret that we are not
addressing many of the issues at the IRS that were raised by the
gentlelady from Washington that would have a real impact on the
services provided to our constituents.
I also regret that we are not using the time today to hold a hearing on criminal justice reform, gun violence prevention, legislation
to protect the intellectual property rights of artists and musicians
or comprehensive immigration reform.
And with that, Mr. Chairman, I yield back.
Mr. GOODLATTE. The Chair thanks the gentleman. And recognizes the gentleman from South Carolina Mr. Gowdy for 5 minutes.
Mr. GOWDY. Thank you, Mr. Chairman. I was thinking to myself
as Chairman Jordan was talking about kind of the history, the
chronology of this investigation as these two witnesses well know,
there were what about a half dozen defenses offered by the IRS
throughout the course of this investigation, each of which collapsed
under its own illogic.
It began with the two people in Ohio that were blamed, and then
it went to my personal favorite defense which is that is that the
IRS was too incompetent to be able to construct a scheme as sophisticated as this scheme was. And then they moved from that defense to the yeah, but we also targeted progressives too so at least
we were equal in our discrimination. And then my favorite, the one
they settled on toward the end was yeah, but the President himself
did not personally approve this targeting scheme. Therefore, you
dont need to look at it anymore.
I know the next hearing is about the processKoskinen had
mentioned due process in his opening statement that he didnt give
to us. And the next hearing is about what processes dothe procedural part of due process. Where this one more of a substantive
part of the due process analysis. And Im interested as other Members are. What elements need be proven, whats the standard of
proof? Is it clear convincing evidence? Is it preponderance? Is it beyond a reasonable doubt? Does anyone know? Do the rules of evidence apply? Can you use hearsay? So Im interested in that, but
Chairman Chaffetz, you said something, that I wrote down, which
doesnt happen very often, but it did happen today, which is that
impeachment is a penalty, a punishment, and youre exactly right
it is, it is a punishment.
What Congress really wants is access to the documents and the
witnesses, because that is the lifeblood of any investigation, you
cannot conduct an investigation if you dont have access to the documents and the witnesses. We know that. Unfortunately those who
seek to not be investigated also know that.
44
So until this body begins to incrementally assert itself with impeachmentacknowledge being the ultimate penaltyby the way,
I want to make sure since I have two expertswell one for sure
expert in front of me and then the Chairman of Oversight, did I
hear correctly that incompetence is not an impeachable offense?
Because I always believe that malfeasance in office or the failure
to perform the duties of your office could be an impeachable offense. Is that your understanding as well.
Mr. CHAFFETZ. It could be a factor, yes.
Mr. GOWDY. So how could incompetence be a defense if the allegation is incompetence? If thats what were alleging. I mean it
doesnt have to be a crime. The notion that you can only impeach
someone who commits an actual violation of the criminal code is
nonsense. There are lots of ways to screw up in your job that dont
rise to the level of meeting the U.S. criminal code.
So the notion, if I heard it correctly, that incompetence is a defense to an allegation of being incompetent, its hard for me to get
my head around that.
All right let me ask you this, either Chairman DeSantis or
Chaffetz, Mr. Koskinen said every email has been preserved. Is
that true or false?
Mr. CHAFFETZ. False.
Mr. GOWDY. So if it is false then the next line of inquiry was
whether it would be intentionally false, negligently false, whether
or not he had a duty to investigate but did not perform that duty,
I guess thats what we want to investigate, right? Not the falsity
of it, but the nature of the falsehood?
Mr. DESANTIS. Yeah. And I mean youre a prosecutor and these
arent criminal offenses but you remember 18 U.S.C. 1001 a reckless disregard for whether a statement is true, or a conscious effort
to avoid learning the truth of a statement, can be construed as actually making a knowingly false statement. And so were in a situation here where at best he just simply refused to avail himself of
the proper facts, and came to Congress, and testified under oath,
and made a statement that is just factually incorrect.
Mr. GOWDY. I also have a note, backup tapes from 2011 no longer
exist. Was that true or false?
Mr. CHAFFETZ. That is true. Now they went back and they were
able to find some, but they were, as they call it degaussed.
Mr. GOWDY. So it would be false to say they no longer exist.
Clearly they exist because somebody went and found them.
Mr. CHAFFETZ. Its how you define degaussing, but some went
through this degaussing process.
Mr. GOWDY. Oh, youre talking about degauss. Youre losing.
Mr. CHAFFETZ. Exactly but that was their defense. That was
what they suggested.
Mr. DESANTIS. They destroyed a lot of tapes obviously but then
there were other tapes that the inspector generalafter the commissioner made the statement they just hopped in their car, went
to West Virginia, asked for tapes, and they found a bunch of tapes.
I think there were 1,000 unique emails that they were able to find
off those tapes. So when the commissioner said that there were no
backup tapes at the time he said that that was false.
45
Mr. GOWDY. Well, I know Im out of time, Mr. Chairman, but Im
looking forward to the next panel, because I am interested in hearing how incompetence can be a defense to an allegation of incompetence. And I think it would be the law professors that will have
to explain that one to us.
I yield back.
Mr. GOODLATTE. The Chair thanks the gentleman. And recognizes the gentleman from Texas, Mr. Poe, for 5 minutes.
Mr. POE. Thank you, Mr. Chairman. Thank you all for being
here.
One of these incidences with the IRS includes a group of folks
in Texas, Catherine Englebreck you all know her, and just put it
back in the record, in July of 2010 they filed for an IRS non profit
status for True the Vote for King Street Patriots in Texas. In December of 2010, the FBI domestic terrorism unit inquired about one
of the meetings. They came back in January of 2011, the FBI. All
of a sudden having never been audited by the IRS, ever, Catherine
Englebreck and their personal finances were audited by the IRS
from 2008, 2009, through the vote in March of 2011, IRS questions
about the introduced questions on non profit application.
Once again, in May 2011 the FBI shows up after one of their
meetings. October of 2011 once again the IRS sends more questions
second round. And some of these questions were including where
have you spoken? Who did you speak to? What are the list of the
people who were there? What did you say? And give us a copy of
this speech and all your future speeches. IRS inquiry.
And then in June of 2011 once again FBI inquiry. November, December, FBI inquiry. Once again the Truth Vote had more questions, third round from the IRS, the King Street Patriots had more
questions from the IRS about their application. And then all of a
sudden, February of 2012, the Bureau of Alcohol, Tobacco, and
Firearms shows up to investigate this organization.
And then July of 2012, OSHA shows up to investigate their nonprofit request. And then the Texas commission on environmental
quality showed up in November 2012. And once again fourth round
of questions from the IRS, March of 2013, more questions from the
IRS. And then once again in April 2013 the Bureau of Alcohol, Tobacco, and Firearms shows up again. So you have got the FBI, you
have got OSHA and you have got even the Harris County terrorism
task force showed up to investigate these folks. All they are looking
for is whether or not they can get an exemption from the IRS.
Now, to me this appears to be an abuse of the IRS working with
other government agencies about this one issue of whether they
should get tax exempt status, it is political persecution by the IRS.
And as you mentioned, Mr. Chaffetz, in your opening statement.
The IRS knows how to get things done by their subpoena.
They have ways of getting you out there to the fruited plain, to
get this information. They show up all these different times trying
to get information. To your knowledge, either one of you, has the
IRS, any agent, any person, been held accountable for the abuse of
power that they used against this one citizen back in Texas?
Mr. CHAFFETZ. No, Im not aware of any.
Mr. POE. Mr. DeSantis?
Mr. DESANTIS. No.
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Mr. POE. All of the accusations against the IRS and there have
been numerous, you all have done all the investigation of all these
organizations who have been trying to get tax exempt status. The
abuses that have occurred or the alleged abuses that have occurred, has anyone in the IRS been fired?
Mr. CHAFFETZ. No. Mr. Koskinen stands by all of his statements,
even to this day. They claim it was an accident, but nobody was
dismissed, reprimanded, moved. Im not aware of anybody having
any consequence. And the GAO came back and studied it later and
found that the situation is dire, its bad and its still available for
targeting.
Mr. DESANTIS. Even Lois Lerner retired with full pension, even
though she had been held in contempt of Congress.
Mr. POE. Nobodys gone to jail? Nobodys gone to jail?
Mr. DESANTIS. No.
Mr. POE. And you had a Federal judge what 3 months ago, make
the comment that D.C. Circuit Court judge here in Washington
make the comment that the IRS cannot be trusted. Are you all familiar with that statement by a Federal judge after hearing one of
these lawsuits?
Mr. DESANTIS. Yes.
Mr. POE. Im out of time, Mr. Chairman.
I yield back.
Mr. RATCLIFFE [presiding]. The Chair thanks the gentleman.
Mr. FARENTHOLD. Thank you very much, Mr. Chairman. You
know, I sometimes ask myself what Im doing here in Congress. I
get frustrated and sometimes depressed, sometimes angry, because
I dont like the way things are going in Washington, D.C. We pass
hundreds of bills just so see them die in the Senate. The good stuff
that does pass the Senate probably gets vetoed by the President.
The President regularly bypasses Congress with what I consider to
be illegal and unconstitutional executive orders. Am I wasting my
time being here?
But what pulls me through on this is remembering that we are
the elected Representatives of the people of United States. And the
people of United States want us to do something. They are mad.
They are angry. They dont like the gridlock in Washington, D.C.
They dont like a big, intrusive government. They dont like the
high taxes that they are having to pay. And you know what I think
they like the least? Being lied to by their elected Representatives,
whether its the President with if you like your health insurance
you can keep it or his appointees like Mr. Koskinen. We have got
to take a stand and say, we are not going to be lied to in Congress.
You know, in Texas there is an anti-litter campaign it says, dont
mess with Texas. It is kind of an unofficial motto of Texas. We
need to reclaim some of our constitutional authority. And people
need to be thinking dont mess with Congress. When youre called
to testify before a Committee of Congress or whether youre subpoenaed to produce documents, you should do so promptly and you
should do so truthfully.
Im seeing an alarming trend. I think the Administration and
their officials have learned you can obfuscate, you can delay, and
maybe the new cycle will forget it and it will go away. But thats
not the way its supposed to work, thats not the way our Founding
47
Fathers intended it. Thats not the way the people who sent me to
Washington, D.C. want to see it happen. They want us to do our
job. They want us to hold the government accountable.
Chairman Chaffetz you chaired the Oversight and Government
Reform Committee. Are you seeing this same pattern?
Mr. CHAFFETZ. I am and I think youve hit the nail on the head,
Mr. Farenthold. I know youre passionate about these issues. And
thats in part why I came to Congress as well. The Administration
knows it can delay and we cant let them get away with it. And
it is a principle. It should be true on both side of the aisle. This
is not a partisan issue, it shouldnt be, it shouldnt be.
Mr. FARENTHOLD. We saw it with Eric Holder, we saw it with
Fast and Furious, with have seen it with Hillary Clintons emails.
It goes on and on. And this is our opportunity to take a stand.
Im a cosponsor of your impeachment legislation on Mr.
Koskinen. Do you think that proceeding with this will send the
message to the Administration and the alphabet soup of executive
branch agencies, dont mess with Congress?
Mr. CHAFFETZ. I do. I believe the Constitution is an inspired document and our Founders put this mechanism in place specifically
on civil officers. We studied this for 3 months with House counsel
and determined if youre confirmed by the Senate with coequal vote
to go into that highest echelon of government, impeachment is a
process by which we can extract that person if they are not serving
the best interest of the United States of America.
Mr. FARENTHOLD. Im also with, my colleague, Mr. Gowdy, looking forward to hearing from the law professors, because my recollection from my constitutional law studies in San Antonio, Texas,
was the impeachment clause means high crimes and misdemeanors, and what can be impeached. Congress decides what
those are.
Mr. CHAFFETZ. Exactly.
Mr. FARENTHOLD. And I think it is our opportunity to re-exert
our authority and our oversight prerogative. And I think its critical
to maintaining the republic that the government officials, who are
paid by the taxpayers, answer truthfully and promptly to the taxpayers Representative.
Mr. ISSA. Would the gentleman yield?
Mr. FARENTHOLD. Oh, yes.
Mr. ISSA. With the remaining time, there has been a lot said by
the gentleman on the other side of the aisle about how the Department of Justice has found no crime, no wrong doing, no targeting.
Mr. Chairman, youve continued where I left off on the Committee.
Do you find that to be inaccurate? In other words, is it fair to say
that the Department of Justices failure to see what you see so
clearly as continued targeting is in fact part of a coverup, that continues today? Their not seeing what is in plain sight is in fact part
of the reason youre here.
Mr. CHAFFETZ. Potentially one of the things that Im concerned
about is the FBI never interviewed Mr. Koskinen. And I would
question the thoroughness in which they came to this conclusions.
Mr. ISSA. I thank the gentleman for yielding.
Mr. FARENTHOLD. And my time has expired.
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Mr. RATCLIFFE. The gentleman yields back. The Chair recognizes
the gentleman from Idaho, Mr. Labrador.
Mr. LABRADOR. Thank you, Mr. Chairman.
This investigation I think has yielded some interesting and very
concerning results. I want to first start by thanking Mr. Issa for
all of his hard work on this issue when he chaired the Oversight
Committee. And I also want to thank Mr. Chaffetz for continuing
this investigation in getting us to this point.
As I review the evidence and report the similarities between this
and Watergate are staggering. Im going to apologize I will be the
second person to use Wikipedia today, but this is from Wikipedia.
The term Watergate has come to encompass an array of clandestine and often illegal activities, undertaken by members of the
Nixon administration. Those activities include as such dirty tricks
as bugging the offices of political opponents and people of whom
Nixon or his officials were suspicious. Nixon and his close aides
order harassment of activist groups and political figures using the
Federal Bureau of Investigation, the CIA and the IRS.
In July 1973, evidence mounted against the Presidents staff, including testimony provided by former staff members, in an investigation conducted by the Senate Watergate committee. The investigation revealed that President Nixon had a tape-recording system
in his offices and that he had recorded many conversations. After
a protracted series of bitter court battles, the U.S. Supreme Court
unanimously ruled that the President was obligated to release the
tapes to government investigators and he eventually complied.
These audio recordings implicated the Presidentand this is the
keyrevealing he had attempted to cover up. Not that he participated in the crimes, but that he had attempted to cover up activities that took place during after the break-in and to use Federal
investigation officials to deflect the investigation.
As I listen to the testimony, as I listen to all the evidence, there
is such an eerie similarity to Watergate. We had government officials that were persecuting their political enemies, who were going
after them, using the IRS and other agencies. The difference is that
unlike Watergate, we have lost the tape. We cant prosecute these
people because they destroyed the evidence. As far as we know,
and as the evidence shows, and as history shows, Watergate did
not include any destruction of evidence. They tried to hide the evidence, but they didnt destroy it because the Supreme Court was
able to figure it out and was able to tell the Nixon administration
to bring this evidence forward.
But what I want to focus on today are these emails which to me
are like the Nixon tapes. Much like the 1812-minute gap of the
Nixon tapes the shear convenience of a hard drive crash of multiple
other high-level officials experiences system crashes and the subsequent erasing of backup data is highly disturbing.
As many of these emails were subject to congressional subpoenas, the potential of a true coverup and of the undermining of
democracy and of the Democratic process becomes even more apparent in what were talking about today. This Committee in my
opinion has a critical responsibility and I hope that Members from
both sides of the aisle will give this matter the attention it deserves.
49
And it actually saddens me that there is only one Democrat right
now on the other side. The reason we got to the bottom of Watergate is because Republicans and Democrats decided to take the investigation seriously.
Lois Lerners hard drive crash in June of 2011, as you indicated
8 days after the Camp letter asking for the information TIGTAS
report that is hailing its investigation from June 13, 2014, through
June 29, 2015, included a tracking of the crash hard drive and the
procedures that took place. Do you believe that the IRS followed
the proper protocols when addressing this crashed hard drive in
2011?
Mr. CHAFFETZ. No, I dont believe they did.
Mr. LABRADOR. The TIGTA report of investigation identified six
possible sources that would potentially recover the missing emails.
To your knowledge, following receipt of subpoena for the emails,
how many of these sources were identified and examined by the
IRS in an effort to comply with the subpoena?
Mr. CHAFFETZ. The inspector general indicated that five of six
were not sought nor were they investigated.
Mr. LABRADOR. Is there evidence in your opinion to suggest that
the destruction of these tapes was part of a concerted effort to not
comply with the congressional subpoena?
Mr. CHAFFETZ. I want to be very careful not to overstep. We see
nothing that implies direct intent. And I want to be very careful
with that, but the IRS will call it an accident. But again, as Ive
said many times before, they had a legal duty to preserve, protect,
to find, seek and present those to the United States Congress and
to that they did not do it.
Mr. LABRADOR. They call it an accident, I call it a series of unfortunate coincidences. I think it is outrageous for anybody to think
that this was a coincidence. And just to borrow form Watergate, I
would like a better understanding and I hope that we can get to
the bottom of this of what Mr. Koskinen knew and when he knew
it. And I think thats what this Committee has the duty to find out.
Mr. CHAFFETZ. I do hope that people on both side of the aisle will
just look strictly at the fact, did they or did they not destroy the
evidence? They did. Did they or did not know not provide false testimony and mislead Congress? Yes, they did. When they knew it
was wrong, did they come back to Congress and correct it? No, they
did not.
There is is a series and a pattern here not merely and accident.
It goes beyond that. Whether it is a Democrat or a Republican or
whether it is a Democratic administration or a Republican administration, it shouldnt matter. You cannot destroy evidence that is
under a duly issued subpoena. And there should be a consequence
to that. And then you cant come to Congress and lie about it,
which is clearly what happened here.
Mr. LABRADOR. Thank you.
I yield back my time.
Mr. RATCLIFFE. The gentleman yields back. The Chair recognizes
the gentleman from Arizona, Mr. Franks.
Mr. FRANKS. Well, thank you, Mr. Chairman. Mr. Chairman,
there has been so much very powerful and insightful testimony
here today. And my purpose here is to try, given the fact that we
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are coming down toward the end of this hearing, to try to bring us
back to what this is all about.
You know, not to become too foundational, but we do still hold
these truths to be self evident, that all men are created equal, that
they are endowed by their creator with certain unalienable rights.
And among these are life, liberty and the pursuit of happiness. And
to secure these rightsthese are the key issuethat to secure
these rights, governments are instituting among men deriving just
powers from the consent of the government. And for my purposes
I think that this last sentence of that that I just said is the most
deriving their just powers from the consent of the government.
Whenever we have a government that uses the power of the IRS
or any of its police powers to deliberately coerce some of its citizens
for their political views or for their religious views, that is by very
definition tyranny, and it speaks against everything that is at the
core of who this country really is.
So while we sometimes talk around the edges here, this is a very
big issue. Did the government, did the Obama administration use
their powers, their police powers, their powers at IRS, powers to
intimidate people because they disagreed with them politically? If
they did, that is profound and it is especially important for this
Committee who holds itself to be the guardian of the Constitution
to respond to that.
Now it is very clear to me that coercion did occur. It is very clear
to me that damage and impact did occur on some of these conservative organizations. It is very clear to me that evidence was destroyed. It is very clear to me that there seems to have been astonishing coincidences at least in that process. And it is very clear to
me that as Mr. Chaffetz has said the IRS never made any attempt
to come back and correct those things if indeed this was all accidental.
What is not clear to me is why in the face of this weve seen such
arrogance on the part of Mr. Koskinen and such a flippant attitude
that seems to be sort of characterizing this Administration constantly that whatever these great abiding principles of this country
really are, they are put aside, just flippantly for the sake of the political moment.
And so I just want to suggest to you that I think this is an important thing. And so Ill ask this question to the witnesses to both
of them. Ill start with Mr. DeSantis, do you think that in this case
that the IRSthat the affect of their action was to intimidate people based on their political persuasion?
Mr. DESANTIS. Well, in my opening statement I told the story
about campaigning for office for the first time in 2012 and asking
to speak in front of a group that was in the process of applying for
tax exempt status, and they really freaked out about me being
there because I was a political candidate and they were worried
about the IRS. And at the time I thought they were just way paranoid. And I was, like, give me a break. Why would the IRS care
about it? And then when the scandal broke in May of 2013, I immediately thought back to that and I absolutely saw an example
of them chilling their conduct because they were concerned about
the IRS.
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Mr. FRANKS. Yeah. Mr. Chaffetz, do you think there was deliberate attempt on the part of some persons to target
Mr. CHAFFETZ. Yeah, it does appear then that in the case of Lois
Lerner that there was a concerted effort to target. That was the
conclusion of the inspector general. That was why we gotthis
scandal has continued to grow. I separate that from the resolution
that we had before us, but the underlying premise that they targeted conservatives to press their First Amendment rights? Absolutely. I think that issue has been clearly documented.
Mr. FRANKS. Well, my microphoneto end here, the purpose of
my questions were simply to point out that, yes, intimidation did
occur.
Mr. CHAFFETZ. Yeah.
Mr. FRANKS. And government power was used to do that. And at
least some of those individuals knowingly did that. And that that
is counter to everything we are as a republic, that were a rule of
law, not a rule of men. And if we overlook that, just carelessly or
casually, then I think we fail the test of being not only the defenders of our Constitution but of our republic and of the people respectively.
And with that, Mr. Chairman, I hope we consider that carefully
and I yield back.
Mr. RATCLIFFE. I thank the gentleman. I now recognize myself
for 5 minutes.
Id like to thank all of the Committees that spent countless hours
investigating this matter. And I would like to particularly thank
my distinguished colleagues that are here as witnesses today.
Thank you for being here and for being here in the search for the
truth.
If we were to rewind this story all the way to the beginning, we
know that this began with the IRS singling out and targeting conservative groups because of their beliefs. We know that the IG has
confirmed that. And a problem here is the IRS went after and targeted select groups of Americans because of their political beliefs.
And in this case, it was of conservatives. Ive listened to my Democratic colleagues across the aisle today talk about this hearing
being an instance of grandstanding and calling it a circus. But I
wonder if some of those Democratic colleagues might feel differently if it the IRS had been targeting other groups like environmentalists or LBGT advocacy groups.
You know, regardless of the type of American, Congress has to
restore faith and trust in an agency that is doing targeting of any
type of American. Were here at the wish of the American people,
Congress is investigating because of that. The Committees are trying to right a wrong and to restore Americas trust.
And unfortunately, because Lois Lerner, the driving force behind
these initial outrageous activities, because she refused to cooperate
with Congress investigations, Americans are left really with one
avenue for finding the truth, for learning the truth and thats
through her email records.
The problem here is when the IRS was given a second bite at the
apple, another opportunity, a second opportunity to restore and rebuild that trust, the IRS once again broke that trust with the
52
American people, this time through the behavior of IRS Commissioner Koskinen.
The facts here are really not in dispute. The commissioner failed
to comply with the subpoena. He failed to prevent the destruction
of evidence, in this case more than 24,000 of Ms. Lerners emails.
He provided false testimony to Congress on a number of occasions.
His statement today said that he testified truthfully and to the
best of his knowledge. But the fact is he didnt testify truthfully.
It may have been to the best of his knowledge, but it was not
truthful. And he failed to notify Congress when key evidence was
missing.
His statement offers a whole range of excuses that the erasure
of tapes was an accident, that he personally didnt erase them.
Even goes so far as to say that he never even asked to be the IRS
commissioner in the first place, but all of that misses the point.
As Harry S. Truman said, the buck stops here. It stops at the
top. And once Commissioner Koskinen assumed the mantle of responsibility, he deserves to be, and ought to be, held responsible for
any misconduct. When any official misleads the American people
and their elected Representatives when they obstruct an investigation and they allow the destruction of key evidence, action has to
be taken and has to be taken whether or not thats done intentionally, or knowingly, or whether its done just through gross negligence. Whether its through such reckless ignorance that it allows
the truth to be forever obfuscated from the American people.
I wish that Commissioner Koskinen had chosen to be here today.
I would have a number of questions for him. Hes indicated he may
come back before this Committee. I hope that he does. And if he
does, I will give him advance warning of what wed like to know.
And that is, Id like to know why despite learning in February of
2014 that thousands of Lerner emails were missing, the IRS never
even tried to recover the backup tapes. Was that intentional or was
it just a result of incompetence?
I would like to ask him why the IRS failed to look in five of the
six places where the emails could have potentially been recovered.
Again, was that something that was intended to mislead or was it
just plain stupidity? I would ask the commissioner why he failed
to notify Congress about the missing emails for several months despite a prior commitment on the record to be transparent and to
notify us as soon as any problem arose.
Id ask why he falsely testified to Congress when he said Since
the start of this investigation, every email has been preserved,
nothing has been lost, nothing has been destroyed. Less truthful
words have likely never been spoken before this Committee. I
would like to ask the commissioner why he said those words in
here under oath but unfortunately hes not here. Despite the serious allegations leveled against him hes declined to participate.
But the American people here deserve to know why they were
misled. They deserve to know that the government officials are not
above the law and thats what this hearing is about. And again,
whether or not his actions were intentionally taken to deceive or
whether he was so clueless, so incompetent, so grossly negligent,
as to obfuscate the truth forever, we may not know. Either way,
the commissioner has convinced me that he is not fit to lead an
53
agency that is has so much power and influence over the lives of
every American.
And that concludes our hearing today. I thank our distinguished
witnesses for attending.
Without objection all Members will have 5 legislative days to
submit additional written questions for the witnesses or additional
materials for the record.
Mr. RATCLIFFE. With that, this hearing is adjourned.
[Whereupon, at 12:32 p.m., the Committee was adjourned.]
APPENDIX
MATERIAL SUBMITTED
FOR THE
(55)
HEARING RECORD
56
Questions for the Record submitted by the Honorable Henry C. (Hank)
Johnson, Jr., a Representative in Congress from the State of Georgia, and
Member, Committee on the Judiciary, to the Honorable Jason Chaffetz,
a Representative in Congress from the State of Utah
57
58
59