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Internal Revenue Service (IRS( Commissioner John Koskinen arrives on Capitol Hill in Washington, Wednesday, Feb. 5, 2014, to testify before the House Ways and Means Oversight Subcommittee hearing on the IRS. (AP Photo/J. Scott Applewhite)

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IRS employee Lois G. Lerner testified in May for a House Oversight and Government Reform Committee hearing, where she asserted her Fifth Amendment right to avoid self-incrimination and proclaimed her innocence. (Associated Press)

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IRS employee Lois G. Lerner testified in May for a House Oversight and Government Reform Committee hearing, where she asserted her Fifth Amendment right to avoid self-incrimination and proclaimed her innocence. (Associated Press)

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The Obama administration's proposed crackdown on tea party and other nonprofit groups that want to play roles in politics is quietly crumbling as opposition builds across the political spectrum to new IRS rules. (Associated Press)

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Associated Press The Obama administration's proposed crackdown on tea party and other nonprofit groups that want to play roles in politics is quietly crumbling as opposition builds across the political spectrum to new IRS rules.

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Associated Press The Obama administration's proposed crackdown on tea party and other nonprofit groups that want to play roles in politics is quietly crumbling as opposition builds across the political spectrum to new IRS rules.

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The Obama administration's proposed crackdown on tea party and other nonprofit groups that want to play roles in politics is quietly crumbling as opposition builds across the political spectrum to new IRS rules. (Associated Press)

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This photo taken March 22, 2013, shows the exterior of the Internal Revenue Service (IRS) building in Washington. The IRS issued $4 billion in fraudulent tax refunds last year to people using stolen identities, with some of the money going to addresses in Bulgaria, Lithuania and Ireland, according to a Treasury report released Thursday. The IRS sent a total of 655 tax refunds to a single address in Lithuania, and 343 refunds went to a lone address in Shanghai. (AP Photo/Susan Walsh)

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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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Gene Mcilhone [cq], of Valley Forge, Penn. wears a sign that reads, "I.R.S. Stole Election" at a tea party rally against the Internal Revenue Service entitled, "Audit the IRS" on the West Lawn of the U.S. Capitol Building, Washington, D.C., Wednesday, June 19, 2013. (Andrew Harnik/The Washington Times)

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"I don't know if a decision has been made about that," IRS Commissioner John Koskinen (left) told Rep. Sam Johnson (right), a Texas Republican who wanted to know whether the IRS will sue those who refuse to obtain health insurance or pay the tax penalty required under Obamacare's individual mandate. (associated press photographs)

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"I don't know if a decision has been made about that," IRS Commissioner John Koskinen (left) told Rep. Sam Johnson (right), a Texas Republican who wanted to know whether the IRS will sue those who refuse to obtain health insurance or pay the tax penalty required under Obamacare's individual mandate. (associated press photographs)

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Internal Revenue Service (IRS) Commissioner John Koskinen arrives on Capitol Hill in Washington, Wednesday, Feb. 5, 2014, to testify before the House Ways and Means Oversight subcommittee hearing focusing on a variety of issues facing the IRS, including the ongoing investigation into the IRS targeting of certain tax exempt organizations and IRS responsibilities under the Affordable Care Act. (AP Photo/J. Scott Applewhite)