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“I want everyone in the United States who’s a taxpayer to understand and be confident that when they deal with the IRS, we will deal with them in a straightforward way,” he said.

He told committee Republicans that he will try to get them the documents they are seeking but that turning over material about how the crackdown rules was written could interfere with the process.

The public has until later this month to comment on the proposed rules, and then the IRS will re-evaluate them, likely hold a public hearing and then decide on a final rule.

Mr. Koskinen said the agency has received a record number of comments on a proposed regulation with 21,000 so far and is not in a hurry to issue a final decision.

“There will be a public hearing. There will be numerous occasions for people to bring any information that they would like, or perspectives, about those regulations forward before they are finalized. And they’re not going to be finalized in the near-term future,” he said.

While Republicans worked to pressure the IRS, Democrats announced plans to try to add taxpayer funding into congressional campaigns as a way of combating what Democrats said was the influence of well-heeled donors.

House Democrats on Wednesday unveiled a proposal to give Americans a $25 tax break for contributing to congressional campaigns. Campaign donations up to $150 also would be matched by taxpayers’ money.