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IRS Commissioner John Koskinen, who, along with a review board must approve the decision to keep any employees deemed to have intentionally cheated on their taxes, has insisted things at his agency have improved over the last two years. (Associated Press)

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IRS Commissioner John Koskinen denied that his agency had singled out taxpayers' customer service for special reductions. (Associated Press)

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Internal Revenue Service Commissioner John Koskinen testifies on Capitol Hill in Washington on April 15, 2015. (Associated Press) **FILE**

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Internal Revenue Service (IRS) Commissioner John Koskinen testifies on Capitol Hill in Washington, Wednesday, April 15, 2015, before the Senate Homeland Security and Governmental Affairs Committee hearing to examine IRS challenges in implementing the Affordable Care Act. (AP Photo/Andrew Harnik) ** FILE **

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In a speech this week, IRS Commissioner John Koskinen insisted his agency has turned the corner on problems with employee behavior in recent years. (Associated Press)

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IRS Commissioner John Koskinen says past issues have been corrected but he acknowledged other problems building up at the agency, including taxpayers showing up hours before offices open in order to ensure they can get help on filling out their tax forms, and short staffing causing them to ignore more than 60 percent of the phone calls coming into the agency this year. (Associated Press photographs)

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Internal Revenue Service Commissioner John Koskinen said Tuesday that said the first year of Obamacare tax filings "has gone smoothly," which he said would have surprised a number of folks based on the botched rollout of the Obamacare website a year ago.

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IRS Commissioner John Koskinen told Congress on Wednesday that he has had to take money away from answering phone calls and instead spend it on technology and personnel to carry out President Obama's health care law. (Associated Press)

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IRS Commissioner John Koskinen, testifying to the House oversight committee, said the White House never asked him or anyone else at the IRS about the potential tax effects of President Obama's amnesty policy. (Associated Press)

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IRS Commissioner John Koskinen confirmed Tuesday that illegal immigrants granted amnesty from deportation under President Obama's new policies would be able to get extra refunds from the IRS for money they earned while working illegally, as long as they filed returns during those years. (Associated Press)

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Internal Revenue Service Commissioner John Koskinen testifies on Capitol Hill in Washington, Tuesday, Feb. 3, 2015, before the Senate Finance Committee during a hearing to examine the Internal Revenue Service Operations and the President's proposed budget request for fiscal year 2016. (AP Photo/Susan Walsh)

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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 ** 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 ** 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 ** 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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Rep. Darrell E. Issa, California Republican and the chairman of the House Oversight and Government Reform Committee, has a rare light moment as his panel questions Internal Revenue Service Commissioner John Koskinen in the probe of whether tea party groups were improperly targeted for scrutiny. (Associated Press)

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Rep. Darrell E. Issa, California Republican and the chairman of the House Oversight and Government Reform Committee, has a rare light moment as his panel questions Internal Revenue Service Commissioner John Koskinen in the probe of whether tea party groups were improperly targeted for scrutiny. (Associated Press)

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IRS Commissioner John Koskinen said in an email to employees that bonuses were an appropriate way for taxpayers to reward the agency that polices them. "I believe that rewarding our high-performing employees is a vital investment for our nation's tax system," he said. (Associated Press)

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Witness: Internal Revenue Service Commissioner John Koskinen tried to assure lawmakers that taxpayers would be treated in a fair manner. (Associated Press)

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Witness: Internal Revenue Service Commissioner John Koskinen tried to assure lawmakers that taxpayers would be treated in a fair manner. (Associated Press)