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Lois G. Lerner, who was head of the IRS division that scrutinized the tea party applications until she retired while under investigation in 2013, suffered a computer hard drive crash that cost potentially thousands of emails that should have been part of the record. (Associated Press)

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FILE - This May 22, 2013 file photo shows Internal Revenue Service (IRS) official Lois Lerner on Capitol Hill in Washington. The IRS says it has lost a trove of emails to and from a central figure in the agency's tea party controversy. The IRS told congressional investigators Friday it cannot locate many of Lois Lerner's emails prior to 2011 because her computer crashed that year. Lerner headed the IRS division that processed applications for tax-exempt status. The IRS acknowledged last year that agents had improperly scrutinized applications for tax-exempt status by tea party and other conservative groups. The IRS was able to generate 24,000 Lerner emails from 2009 to 2011 because Lerner had copied in other IRS employees. But an untold number are gone. (AP Photo/J. Scott Applewhite, File)

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** FILE ** Rep. Darrell Issa, R-Calif., the chairman of the House Oversight Committee, questions Internal Revenue Service Commissioner John Koskinen as lawmakers continue their probe of whether tea party groups were improperly targeted for increased scrutiny by the IRS, on Capitol Hill in Washington, Monday, June 23, 2014. (AP Photo/J. Scott Applewhite)

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FILE - This March 5, 2014 file photo shows former Internal Revenue Service (IRS) official Lois Lerner speaks on Capitol Hill in Washington. A federal judge is ordering the IRS to explain _ under oath _ how it lost a trove of emails to and from a central figure in the agency's tea party controversy. U.S. District Judge Emmet G. Sullivan gave the tax agency a month to submit the explanation in writing. Sullivan issued the order Thursday as part of a freedom of information lawsuit by Judicial Watch, a conservative watchdog group. The IRS says it lost the emails in 2011 when Lois Lerner’s computer crashed. At the time, Lerner headed the IRS division that processes applications for tax-exempt status. (AP Photo/Lauren Victoria Burke, File)

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Deputy Attorney General James Cole testifies on Capitol Hill in Washington, Thursday, July 17, 2014, before the House Economic Growth, Job Creation, and Regulatory Affairs subcommittee hearing on how the Justice Department is investigating allegations that the Internal Revenue Service (IRS) targeted conservative political groups for extra scrutiny. (AP Photo/J. Scott Applewhite)

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FILE -This April 13, 2014 file photo shows the headquarters of the Internal Revenue Service (IRS) in Washington. Tuesday, April 15, is the federal tax filing deadline for most Americans. (AP Photo/J. David Ake, File)

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FILE - This March 5, 2014 file photo shows former Internal Revenue Service (IRS) official Lois Lerner speaks on Capitol Hill in Washington. A federal judge is ordering the IRS to explain _ under oath _ how it lost a trove of emails to and from a central figure in the agency's tea party controversy. U.S. District Judge Emmet G. Sullivan gave the tax agency a month to submit the explanation in writing. Sullivan issued the order Thursday as part of a freedom of information lawsuit by Judicial Watch, a conservative watchdog group. The IRS says it lost the emails in 2011 when Lois Lerner’s computer crashed. At the time, Lerner headed the IRS division that processes applications for tax-exempt status. (AP Photo/Lauren Victoria Burke, File)

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Tea Party supporters gather for a rally outside the IRS headquarter in Washington, Tuesday, 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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Tea Party supporters gather for a rally outside the IRS headquarter in Washington, Tuesday, 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. (Associated Press) **FILE**

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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** Former Internal Revenue Service official Lois Lerner speaks on Capitol Hill in Washington on March 5, 2014. (Associated Press)

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** FILE ** Rep. Darrell Issa, R-Calif., the chairman of the House Oversight Committee, questions Internal Revenue Service Commissioner John Koskinen as lawmakers continue their probe of whether tea party groups were improperly targeted for increased scrutiny by the IRS, on Capitol Hill in Washington, Monday, June 23, 2014. (AP Photo/J. Scott Applewhite)

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** FILE ** Internal Revenue Service Commissioner John Koskinen testifies under subpoena before the House Oversight Committee as lawmakers continue their probe of whether tea party groups were improperly targeted for increased scrutiny by the IRS, on Capitol Hill in Washington, Monday, June 23, 2014. (AP Photo/J. Scott Applewhite)

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Illustration on closing the IRS by Alexander Hunter/The Washington Times

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Illustration on closing the IRS by Alexander Hunter/The Washington Times

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**FILE** Former Internal Revenue Service official Lois Lerner speaks on Capitol Hill in Washington on March 5, 2014. (Associated Press)

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Rep. Darrell Issa, California Republican, says the investigation into the IRS political targeting scandal is being stonewalled by a Justice Department that refuses to go after Lois Lerner (AP Photo/J. Scott Applewhite)

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House Oversight and Government Reform Committee Chairman Rep. Darrell Issa, R-Calif., listens to testimony on Capitol Hill in Washington, Tuesday, June 24, 2014, from panel of witnesses including Jennifer O’Connor of the Office of the White House Counsel who once worked at the IRS, during the committee's hearing on "IRS Obstruction: Lois Lerner’s missing e-mails." (AP Photo/Manuel Balce Ceneta)

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** FILE ** Internal Revenue Service Commissioner John Koskinen testifies under subpoena before the House Oversight Committee as lawmakers continue their probe of whether tea party groups were improperly targeted for increased scrutiny by the IRS, on Capitol Hill in Washington, Monday, June 23, 2014. (AP Photo/J. Scott Applewhite)

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House Oversight and Government Reform Committee Chairman Rep. Darrell Issa, R-Calif., listens to testimony on Capitol Hill in Washington, Tuesday, June 24, 2014, from panel of witnesses including Jennifer O’Connor of the Office of the White House Counsel who once worked at the IRS, during the committee's hearing on "IRS Obstruction: Lois Lerner’s missing e-mails." (AP Photo/Manuel Balce Ceneta)