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** FILE ** In this May 22, 2013, file photo, then Internal Revenue Service official Lois Lerner refuses to answer questions as the House Oversight Committee holds a hearing to investigate the extra scrutiny the IRS gave tea party and other conservative groups that applied for tax-exempt status, on Capitol Hill in Washington. (AP Photo/J. Scott Applewhite, File)

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**FILE** House Oversight Committee Chairman Darrell Issa (right), California Republican, with the committee's ranking member, Rep. Elijah Cummings, Maryland Democrat, continues his probe of whether tea party groups were improperly targeted for increased scrutiny by the Internal Revenue Service as the panel questions IRS Commissioner John Koskinen on March 26, 2014, during a hearing on Capitol Hill in Washington. (Associated Press)

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House Oversight Committee Chairman Rep. Darrell Issa, R-Calif., right, with the committee's ranking member, Rep. Elijah Cummings, D-Md., continues his probe of whether tea party groups were improperly targeted for increased scrutiny by the Internal Revenue Service as the panel questions IRS Commissioner John Koskinen,Wednesday, March 26, 2014, during a hearing on Capitol Hill in Washington. Earlier this month, IRS official Lois Lerner was called to testify about the controversy but refused to answer questions and invoked her Fifth Amendment rights at least nine times. (AP Photo/J. Scott Applewhite)

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**FILE** Former IRS official Lois Lerner speaks on Capitol Hill in Washington on March 5, 2014, during the House Oversight and Government Reform Committee hearing on the the agency's targeting of tea party groups, where she invoked her constitutional right not to incriminate herself. (Associated Press)

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Internal Revenue Service (IRS) tax forms

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Illustration on IRS targeting of 501(c)4s by Alexander Hunter/The Washington Times

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Illustration on IRS targeting of 501(c)4s by Alexander Hunter/The Washington Times

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**FILE** Former IRS official Lois Lerner speaks on Capitol Hill in Washington on March 5, 2014, during the House Oversight and Government Reform Committee hearing on the the agency's targeting of tea party groups, where she invoked her constitutional right not to incriminate herself. (Associated Press)

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Internal Revenue Service Commissioner John Koskinen's remarks come at a busy time for the IRS. Not only are six investigations underway over possibly politicized audits, but tax season is in full gear, and the IRS is set to play a critical role in enforcing the insurance mandate at the heart of President Obama's Affordable Care Act. (Associated Press)

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Internal Revenue Service Commissioner John Koskinen's remarks come at a busy time for the IRS. Not only are six investigations underway over possibly politicized audits, but tax season is in full gear, and the IRS is set to play a critical role in enforcing the insurance mandate at the heart of President Obama's Affordable Care Act. (Associated Press)