This resolution would impeach John Koskinen, the Commissioner of the Internal Revenue Service (IRS), for four high crimes and misdemeanors that are explained in the legislation’s text. The charges allege that Koskinen failed to respond to subpoenas, made false and misleading statements under oath, and wasn’t competent or forthright with respect to his investigation of Lois Lerner for ideologically targeting political groups for scrutiny. If approved, this resolution would trigger a trial before the Senate, the results of which could lead to Koskinen being removed from his position.
The first article of impeachment against Koskinen contends that he “failed in his duty to respond to lawfully issued congressional subpoenas” which allowed for the destruction of records needed for an investigation. Despite being re-issued a subpoena on February 14, 2014 that had previously been issued to the IRS when he was confirmed as the Commissioner, Koskinen didn’t preserve all of the records requested by the subpoena. 422 backup tapes that contained up to 24,000 of Lois Lerner’s emails covered by the subpoena were erased by IRS employees on March 4, 2014 which impeded Congress’ investigation.
The resolution also charges that Koskinen made false and misleading statements on three occasions while testifying under oath before Congress — twice on June 20, 2014 and once on March 26, 2014. All of the comments were related to the preservation and status of Lois Lerner’s emails. Further, the resolution contends that Koskinen acted “in a manner inconsistent with the trust and confidence placed in him” and also “failed to act with competence and forthrightness in overseeing the investigation into IRS targeting.