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On Wednesday, the House Ways and Means Committee voted to approve a resolution officially referring Ms. Lerner, who headed the tax-exempt division of the IRS during the targeting, to the Justice Department for criminal prosecution. The resolution, which was approved on a party-line 23-14 vote, now goes to the full House for action, presumably next month.

Ms. Lerner’s lawyer, William W. Taylor III, issued a statement Wednesday morning questioning the committee’s plans and calling the timing “odd.”

“We have not heard from the House Ways and Means Committee. Nor has the Committee previously issued a report of its findings,” Mr. Taylor said.

He also said the committee’s referral would be meaningless since the Justice Department is already investigating the IRS over targeting.

“This is just another attempt by Republicans to vilify Ms. Lerner for political gain,” Mr. Taylor said. “Ms. Lerner has done nothing wrong. She did not violate any law or regulation. She did not mislead Congress. She did not interfere with the rights of any organization to a tax exemption. Those are the facts.”