
**FILE** The exterior of the Internal Revenue Service building in Washington is seen here on March 22, 2013. (Associated Press)

Former IRS Commissioner Douglas H. Shulman (right) denies responsibility for a list that told specialists to “be on the lookout” for tea party groups. (Associated Press)

** FILE ** Steven Miller (right), the ousted chief of the Internal Revenue Service, answers questions on May 17, 2013, on Capitol Hill from the House Ways and Means Committee as it holds a hearing on the IRS practice of targeting applicants for tax-exempt status based on political leanings. At left is J. Russell George, the Treasury inspector general for tax administration. (Associated Press)

Former IRS Commissioner Douglas H. Shulman (right) denies responsibility for a list that told specialists to “be on the lookout” for tea party groups. (Associated Press)

**FILE** The exterior of the Internal Revenue Service building in Washington is seen here on March 22, 2013. (Associated Press)

**FILE** The exterior of the Internal Revenue Service building in Washington is seen here on March 22, 2013. (Associated Press)

Tea Party supporters gather for a rally outside the IRS headquarter in Washington, May 21, 2013. A few dozen tea party activists and their supporters have gathered outside the IRS headquarters in Washington to protest extra scrutiny of their organizations. (AP Photo/Manuel Balce Ceneta)

** FILE ** President Obama speaks on the Internal Revenue Service's targeting of conservative groups for extra tax scrutiny in the East Room of the White House in Washington on Wednesday, May 15, 2013. Mr. Obama announced the resignation of Acting IRS Commissioner Steven Miller. (AP Photo/Jacquelyn Martin)

Senate Finance Committee Chairman Max Baucus (left), Montana Democrat, accompanied by Sen. Orrin Hatch of Utah, the committee's ranking Republican, questions ousted IRS Chief Steve Miller, former IRS Commissioner Douglas Shulman and J. Russell George, Treasury Inspector General for Tax Administration, on Capitol Hill on May 21, 2013, during the committee's hearing on the IRS practice of targeting applicants for tax-exempt status based on political leanings. (Associated Press)