Face it: the IRS is a rogue agency, politicized, and contemptuously failing to undertake its duty to uncover evidence of political corruption within itself.  The fact that, unique among agencies of the federal government, it can presume guilt and force the taxpayer to prove innocence makes this abuse of power toxic to democratic republicanism.

Americans for Tax Reform has the evidence that the IRS is engaged in a cover-up of the illegal activities of Lois Lerner.

The IRS failed to search five of six possible sources of electronic media for Lois Lerner’s emails, according to documentation released by the House Oversight Committee on Monday.

Over the course of investigations into the Lois Lerner targeting scandal, Commissioner John Koskinen repeatedly assured Congress that he would provide all of Lois Lerner’s emails. But based on testimony from the Treasury Inspector General for Tax Administration (TIGTA), this did not occur. The agency’s ineptness -- or corruption -- resulted in 24,000 Lerner emails being lost when they were “accidently” destroyed. 

According to TIGTA official Timothy Camus, the IRS had six possible sources to search for Lois Lerner’s emails:

“The hard drive would have been a source, Blackberry source, backup tapes a source, the backup tapes for the server drives and then finally the loaner lap tops.”

When asked how many of these sources the IRS searched, Camus says was unable to say for certain whether the IRS had searched any. Although Camus acknowledged that the agency employees initially checked her hard drive, it appears that more could have been done to recover data from this source. Instead, the hard drive was briefly checked and all data was deemed unrecoverable:

“We’re not aware that they searched any one in particular. They did – it appears they did look into initially whether or not the hard drive had been destroyed, but they didn’t go much further than that.”

The agency’s refusal to conduct due diligence in its search for Lerner’s emails meant that 1,000 emails were not found until TIGTA searched backup tapes. When asked why the IRS did not give these emails to Congress, Camus said it was because the agency never looked for them in the first place:

“To the best we can determine through the investigation, they just simply didn’t look for those emails.”

Commissioner Koskinen stated that the IRS took “extraordinary efforts” to recover any emails, but this is clearly not the case. Years after the investigations into the Lois Lerner targeting scandal began, the agency’s unprecedented obstruction has meant Americans are no closer to the truth.

Reps. DeSantis and Chaffetz have demanded Koskinen’s firing, or else they will hold impeachment hearings.  Those hearings should proceed with all deliberate speed.