海角大神

An IRS official was in the hot seat before Rep. Darrell Issa (R) of California and his House oversight committee again Wednesday 鈥� this time to explain why the agency is 鈥渟low rolling鈥� committee requests for Lois Lerner e-mails.

Ms. Lerner led the IRS division that considers applications for tax-exempt status when it disproportionately targeted conservative groups for extra scrutiny in the 2010 and 2012 elections. (Some liberal groups also were flagged.)

Lerner, who retired in September, has called the extra targeting of conservative groups 鈥渋nappropriate,鈥� but denied breaking any laws. The IRS said she was 鈥渘eglectful鈥� of her duty, but found no evidence of political bias.聽Last May, the Treasury inspector general found "inappropriate" criteria were used to screen tax-exempt groups. The IRS has since implemented all of the report's recommendations.

In his testimony Wednesday, John Koskinen, the IRS commissioner since December, pushed back against Issa, calling his slow-rolling claim an 鈥渋mproper characterization.鈥�

The following is a Q&A on what the fuss is all about:

Q: Why the intense interest in Lois Lerner鈥檚 e-mails?

A: The figure at the center of six investigations has twice invoked her Fifth Amendment right not to answer questions before Representative Issa鈥檚 panel. In the absence of her testimony, the e-mails and other documents could help lawmakers learn who knew of the IRS policies and how they were formulated.

The committee asked last May for 鈥渁ll communications鈥� sent to and from Lerner spanning from August 2009 to August 2013, just before she retired. The panel later subpoenaed the communications.

What are the lawmakers looking for?

One thing聽Republicans are searching for is a link between the White House and Lerner, which is why Issa鈥檚 committee has requested all Lerner communications (as well as many other documents) 鈥� and not only those related to the tax-exempt review process. The lawmakers are frustrated that not all have been delivered.

鈥淲hat part of all don鈥檛 you and the IRS understand?鈥� Rep. Jim Jordan (R) of Ohio asked Wednesday. 鈥淲hat if there鈥檚 an e-mail from the White House that says 鈥� hey Lois, keep up the great work, we appreciate what you鈥檙e doing?鈥�

Democrats contend Republicans are on a fishing expedition.

Craig Holman, a government affairs lobbyist for Public Citizen, which advocates for consumers, contrasts Issa鈥檚 panel with the other main congressional panel investigating the IRS case, the House Ways and Means Committee.

鈥淚 think Issa鈥檚 made it very clear that he鈥檚 trying to uncover this conspiracy,鈥� says Mr. Holman, while 鈥淲ays and Means seems a little more concerned with trying to come up with answers.鈥�

Why hasn鈥檛 the IRS been able to produce all of the e-mails and other documents?

Mr. Koskinen, the IRS chief, testified that so far, 250 IRS employees have spent more than 100,000 hours working directly on complying with the various investigations, at a cost of $8 million. The agency has spent another $6 million to $8 million on technology to help comply with the probes, he said.

The agency has handed over more than 1.1 million documents to congressional committees, including some Lerner e-mails and documents.

But documents handed to Issa鈥檚 panel have to be redacted for personal taxpayer information. That鈥檚 not an issue with Ways and Means, which, as the tax-writing committee, has the authority to view documents in their original form.

Also, Koskinen indicated in his testimony that the IRS has been trying to prioritize its delivery of documents to the House oversight committee according to relevancy.

The committee's document request 鈥� which goes far beyond Lerner鈥檚 e-mails 鈥� is so broad, Koskinen said, that it could take years, not months, to fulfill.

Representative Jordan shot back: 鈥淔rankly, with due respect, we don鈥檛 care what you think is irrelevant.鈥�

What do Republicans say they have learned from the documents delivered so far?

In a , Ways and Means chairman Dave Camp (R) of Michigan said that from Lerner documents it has received, the committee knows that it was the IRS head office in Washington, and not a branch office gone rogue, that 鈥渙rchestrated鈥� the targeting of conservative groups seeking or having tax-exempt status, and that the D.C. headquarters formed the proposed tax rules 鈥渄esigned to push conservative groups out of the public forum.鈥�

A on Lerner, issued by Issa鈥檚 committee staff but not signed off on by Democrats, concludes that Lerner 鈥渃reated unprecedented roadblocks for tea party organizations.鈥� She also, 鈥渨orked surreptitiously to advance new Obama administration regulations that curtail the activities鈥� of such groups.

What happens next?

Despite threatening Koskinen with contempt for slow compliance, Issa seemed to recognize a need to agree on a way to prioritize document delivery.

鈥淚 appreciate that we will have to work with you to prioritize and we will,鈥� he said Wednesday.

Meanwhile, also on Wednesday, his committee announced it had received clearance from the House Counsel鈥檚 office to go ahead and vote on whether to hold Lerner in contempt for not testifying. If the GOP-controlled committee does that, a contempt case is likely to end up before a judge.