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

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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)

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"Instead of using the power of the state to silence and intimidate political opponents, the IRS should be focused on collecting taxes from people who are delinquent." — Sen. Tom Coburn, Oklahoma Republican.

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"Instead of using the power of the state to silence and intimidate political opponents, the IRS should be focused on collecting taxes from people who are delinquent." — Sen. Tom Coburn, Oklahoma Republican.

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Columnist Ernest Istook says Congress, on its own, has clear authority to arrest and jail former IRS official Lois Lerner until she testifies. (Associated Press)

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** FILE ** Sen. Ted Cruz, R-Texas, accompanied by Rep. Michele Bachmann, R-Minn., chair of the tea party caucus, speaks during a news conference with tea party leaders about the IRS targeting tea party groups, Thursday, May 16, 2013, on Capitol Hill in Washington. (AP Photo/Molly Riley)

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"As each day passes, Americans find ourselves with more questions about the IRS' targeting of conservative groups and donors — and what the White House and Treasury Department knew and when," says RNC Chairman Reince Priebus. (Associated Press)

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** FILE ** Sen. Ted Cruz, R-Texas, accompanied by Rep. Michele Bachmann, R-Minn., chair of the tea party caucus, speaks during a news conference with tea party leaders about the IRS targeting tea party groups, Thursday, May 16, 2013, on Capitol Hill in Washington. (AP Photo/Molly Riley)

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** FILE ** Sen. Ted Cruz, R-Texas, accompanied by Rep. Michele Bachmann, R-Minn., chair of the tea party caucus, speaks during a news conference with tea party leaders about the IRS targeting tea party groups, Thursday, May 16, 2013, on Capitol Hill in Washington. (AP Photo/Molly Riley)

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Former IRS Commissioner Douglas Shulman testifies on Capitol Hill in Washington on May 22, 2013, before the House Oversight the Government Reform Committee hearing to investigate the extra scrutiny IRS gave to tea party and other conservative groups that applied for tax-exempt status. (Associated Press)

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Former IRS Commissioner Douglas Shulman testifies on Capitol Hill in Washington on May 22, 2013, before the House Oversight the Government Reform Committee hearing to investigate the extra scrutiny IRS gave to tea party and other conservative groups that applied for tax-exempt status. (Associated Press)

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IRS official Lois Lerner leaves a House Oversight Committee hearing on Capitol Hill in Washington on Wednesday, May 22, 2013. Ms. Lerner told the committee she did nothing wrong and then invoked her constitutional right to not answer lawmakers' questions. At left is former IRS Commissioner Douglas Shulman; at right is Deputy Secretary of the Treasury Neal S. Wolin. (AP Photo/Carolyn Kaster)

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IRS official Lois Lerner leaves a House Oversight Committee hearing on Capitol Hill in Washington on Wednesday, May 22, 2013. Ms. Lerner told the committee she did nothing wrong and then invoked her constitutional right to not answer lawmakers' questions. At left is former IRS Commissioner Douglas Shulman; at right is Deputy Secretary of the Treasury Neal S. Wolin. (AP Photo/Carolyn Kaster)

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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)

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

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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)

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** 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)

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** FILE ** 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)

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

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