Chairman of the Committee on Oversight and Government Reform, Darrell Issa, disclosed last Friday that former IRS Director of Exempt Organizations, Lois Lerner, might be requesting immunity from repercussions due to her refusal to testify before Congress about IRS political targeting of Conservatives and Tea Party groups.
In a letter to Oversight Committee ranking member Elijah Cummings, Issa asks:
"...Based on our discussions several weeks ago, it is my understanding that you and your staff are communicating with William W. Taylor, III, Ms. Lerner's counsel. You told me that we should discuss the terms of an immunity agreement and proffer with Mr. Taylor..."
Lerner is facing Contempt of Congress for her refusal to answer questions posed by the Oversight Committee about the details of the IRS targeting Conservatives and Tea Party groups.
Issa expresses surprise about the prospect of immunity for Lerner:
"...In discussions with my staff, Mr. Taylor stated that his client does not fear prosecution and would not make any incriminating statements if she testified, with or without immunity. Ms. Lerner does not require immunity to testify truthfully about facts that would not incriminate her. Furthermore, on March 3, 2014,shortly before Ms.Lerner's scheduled appearance on March 5th, my staff asked Mr. Taylor if he had any requests of the Committee, such as a one-week delay. He replied unambiguously, 'I have no ask.'..."
Issa elaborates to Cummings, stating:
"...As you know, Mr.Taylor's position with regard to Ms.Lerner's willingness to cooperate with the Committee has changed several times. On February 26, 2014, he sent me a letter requesting immunity in exhcange for Ms. Lerner's tesimony...The next day, he raised the possibility that Ms. Lerner would participate in a deposition on the condition that the Committee would never call her to testify at a public hearing. Then on March 1, 2014, Mr. Taylor stated that Ms. Lerner was willing to testify at a public hearing. He confirmed that offer in an e-mail to my staff. Two days later, after hearing some of the evidence of the fulll extent of Ms. Lerner's involvement in the targeting program, he rescinded that offer..."
Subsequently Lerner appeared before the Oversight Committee but on advice from her lawyers, invoked her 5th amendment right, indicating she might incriminate herself in the process of testifying. The Committee raised several questions during the Oversight session, based on evidence obtained from emails,dispatches, and statements made by others regarding the IRS targeting program, to which Lerner refused to respond.
On April 3rd Committee Chairman Issa announced that Oversight would be convening on April 10th to consider a resolution holding Lerner in contempt of Congress for "...refusing to answer questions before Congress..."
Issa explained:
Documents and testimony point to Lois Lerner as a senior IRS official responsible for conduct that deprived Americans of their rights to free speech and equal protection under our laws...Americans expect accountability and want Congress to do all it can to gather relevant evidence about what occurred and who was responsible so that this never happens again. Ms. Lerner’s involvement in wrongdoing and refusal to meet her legal obligations has left the Committee with no alternative but to consider a contempt finding.”
According to Issa:
"...Lerner presided over the IRS division where targeting and improper scrutiny of Tea Party groups took place. She, herself, directed unprecedented scrutiny of Tea Party applicants and worked on new restrictive rules for non-profits after President Obama and other prominent Democrats expressed outrage at the Supreme Court’s Citizens United decision. Lerner is the only IRS official who has refused to testify before Congress in the IRS targeting investigation. At one point her lawyer actually told the Committee she was ready to testify publicly, but subsequently rescinded that offer...As Ms. Lerner is the only IRS official who has refused to testify to Congress, this report is based on e-mails, documents, and other testimony about her role in targeting and efforts to mislead investigators about improper conduct. The Oversight Committee continues to conduct a broad investigation of IRS targeting abuses beyond Ms. Lerner’s personal role..."
While Democrat members of the Oversight Committee have argued that proper procedure necessary to hold Lerner in Contempt of Congress was not followed, the House Office of General Counsel refuted that claim and a June 28, 2013 resolution was passed by the Committee that Lerner had waived her 5th Amendment right not to answer questions. A media dispatch from the Committee stated:
"...If the full House of Representatives ultimately holds Ms. Lerner in contempt, the statute directs the U.S. Attorney for the District of Columbia 'to bring the matter before the grand jury for its action.' While in two past instances House contempt findings have also been accompanied by resolutions authorizing civil action, each still included a criminal contempt finding. Civil action has only been authorized in cases where the President of the United States has asserted executive privilege over documents or testimony. To date, President Obama has not asserted executive privilege to prevent Ms. Lerner...from testifyng..."
Today the Oversight Committee released a report that recommends the House find Lerner in contempt of Congress "...for her refusal to comply with a duly issued subpoena compelling her to testify on the IRS targeting scandal...The Committee will consider a resolution to hold Ms. Lerner in contempt at a full committee business meeting Thursday, April 10th at 9:00 a.m...."
According to that report:
"...Lois Lerner’s testimony is critical to the Committee’s investigation...Without her testimony, the full extent of the IRS’s targeting of Tea Party applications cannot be known, and the Committee will be unable to fully complete its work.... As Director of the Exempt Organizations business divisions of the IRS during the relevant period, Ms. Lerner 'has unique, first-hand knowledge of how, and why, the IRS scrutinized applications for tax-exempt status from certain conservative-aligned groups.'..."
The report reveals:
"...Ms. Lerner’s involvement in the scrutiny of Tea Party cases, including emails she sent to Michael Seto, the manager of the Technical Office within the Exempt Organizations division. In a February 1, 2011 email, “Ms. Lerner wrote, ‘Tea Party Matter very dangerous’ and ordered the Office of Chief Counsel to get involved. Ms. Lerner advocated for pulling the cases out of the Cincinnati office entirely. She advised Seto that ‘Cincy should probably NOT have these cases.’ Seto testified to the Committee that Ms. Lerner ordered a ‘multi-tier’ review for the test applications, a process that involved her senior technical advisor and the Office of Chief Counsel...”
Additionally the report also declares that:
"...after becoming aware of a backlog of 'over 100' cases, Lerner 'ordered her staff to adjust the criteria. She also directed the Technical Unit to conduct a ‘triage’ of the backlogged applications and to develop a guide sheet to assist agents in Cincinnati with processing the cases…. After the Cincinnati office received the guide sheet from Washington, officials there began to process the applications in January 2012. IRS employees drafted questions for the applicant organizations designed to solicit information mandated by the guide sheet. The questions asked for information about the applicant organizations’ donors, among other things..."
That report concludes:
"...Accordingly, the Chairman of the Oversight and Government Reform Committee recommends that the House find Ms. Lerner in contempt for her failure to comply with the subpoena issued to her..."
Chairman Issa explained Contempt of Congress procedure as defined in 2 U.S.C...192:
"...Every person who having been summoned as a witness by the authority of either House of Congress to give testimony or to produce papers upon any matter under inquiry before either House, or any joint committee established by a joint or concurrent resolution of the two Houses of Congress, or any committee of either House of Congress, willfully makes default, or who, having appeared, refuses to answer any question pertinent to the question under inquiry, shall be deemed guilty of a misdemeanor, punishable by a fine of not more than [$100,000] nor less than $100 and imprisonment in a common jail for not less than one month nor more than twelve months..."
See full report HERE...
