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She said the IRS still needs to answer for the costs and damages that resulted from the three-year delay, and for probing for information that the internal auditor for the IRS says wasn’t necessary to make a determination.

Ms. Mitchell also said Ms. Lerner’s resignation doesn’t resolve the IRS situation.

“From everything that we’ve seen, the emails, the things that drip, drip, drip out of the IRS, clearly she was involved in it, she knew about it, she has an agenda, as do others in the IRS,” Ms. Mitchell said.

“I’d say good riddance, but the question is how much are we still going to be paying her,” she said.

Ms. Lerner has amassed more than three decades in government service, including 20 years at the Federal Election Commission before moving to the IRS in 2001.

She was appointed to be director of the exempt organizations division in 2006. She was also a previous president of the Council on Governmental Ethics Laws.

Her attorney didn’t return a message seeking comment.

Ms. Lerner previously refused to testify to Congress, citing her Fifth Amendment right against self-incrimination. But when she appeared before Congress, she also delivered a brief statement claiming innocence, which some members of the House oversight committee said means she waived her right to silence.

Jay Sekulow, chief counsel at the American Center for Law and Justice, which is representing 41 conservative groups battling the IRS, said her retirement is “just another troubling move” by the IRS and means she will be receiving taxpayer-funded retirement benefits.

“Her retirement — along with her continued compensation — is deeply disturbing and sends the wrong message about accountability,” Mr. Sekulow said.

Seth McLaughlin contributed to this report.