The irs targeting of political groups. In october, chaffetz introduced legislation to impeach koskinen. Without objection the chair is authorized to declare recess of the committee at any time. We welcome everyone to the hearing on examining allegations of misconduct on irs commissioner John Koskinen part one. I begin with myself. The constitution sets forth a system of checks and balances and grants each branch of government tools to shake sure no one gets too much power. The power to write the laws, power of the purse, impeachment power and other powers. They allow congress to expert oversight over branches including rooting up corruption, fraud and abuse by government officials and taking further disciplinary action on behalf of the American People when warranted. The duty to serve as a check on the other branches including against corruption and abuse is a solemn one and congress does not and must not take this responsibility lightly. That is why this committee scheduled a hearing today. In 2013, the American People first learned their own government had been singling out conservative groups as they applied for tax exempt status. It was nothing short of shocking and a plan to silence the voice of groups of conservative groups across the nation resulting in lengthy paperwork requirements, overly burdensome requests and long delays in their applications. Lois learner stepped down from her position in the wake of the news but allegations remain. The allegations against koskinen are serious and include the following. On his watch, volumes of information crucial to the investigation into the irs tarsting scandal were destroyed. Before they were destroyed, congressional demands, including subpoenas, went unanswered. Koskinen provided misleading testimony before the House Oversight and Government Reform Committee concerning irs efforts to provide information to congress. These are very serious allegati allegations of misconduct and this committee has taken these allegations seriously. Over the past several months, this committee has poured through thousands of pages of information produced by the investigation in this matter resulting in isthe hearing that gives the House Oversight and Government Reform Committee the opportunity to formally present its findings and evidences to the member of the committee. We will hear from representative chaffetz and desantos. They will have ten minutes to discuss the evidence their Committee Investigation has uncuru uncovered. Chairman chaffetz will present a video as well. Is worth noting commissioner koskinen was invited to the hearing but denieded the invitation. Following the opening testimony each member will have five minutes of questions. Thank you, chairman, goodlatte. Before beginning my statement, i ask consent to enter the statements of irs commissioner John Andrew Koskinen and the gentlemen from maryland, Ranking Member cummings. I reserve the right to object. The gentlemen i object. I wish to be recognized objection is noted. If the gentlemen would yield . Point of inquiry related to my objection. The witness was invited to come and delivered a selfserving written statement telling us he respects the committee but he is refusing to be here for his own government inquiry. On what bases would we allow unsworn testimony for what should have been a sworn witness under the penalty of perjury . May i . Of course. May i tell my colleague that first of all, the gentlemen, who is the subject of this, this is not an impeachment inquiry. It is an inquiry in the recommendation for impeachment. The title of the hearing is examining the allegations of misconduct against irs commissioner John Koskinen part i. I appreciate that. But he is in fact the subject of a referral from another committee with specificity and was called as a witness who have an opportunity under oath to clear that up. I guess my question is where would we normally accept from a witness who declined an unsworn statement, one that would be selfserving, and Ranking Member conyers, this is lois learner again. This seems to be inappropriate from a witness who has declined being here. Obviously, this question is that the allegation of misconduct and it is pursuant from a serious referral. Absolutely. I dont choral with that. All i am saying, given the customary two weeks notice, this came back from china last week. I am not making excuses for his absence. All i am saying is that since he is not here, and he has a statement, i would like to put it in the record and if you think that is something that he doesnt deserve, i am bound by the statement to the record and it will be placed with a provision he declined and the letter has to be taken as not witness evidence and self serving of being here. I dont want it to be seen as an Opening Statement. This written statement is should not have the same credibility. The gentlemen has the right to object. The gentlemen can ask consent to for the record. We would ask that the pairing could be placed in the record as the wishes of the Ranking Member. For what purpose does the gentlemen seek recognition . Mr. Chairman, i object to the consent that John Koskinens statement be put in the record. However the Ranking Member asked unanimous consent to have the statement of mr. Cummings in the record. I do not object to that being part of the record. Only the statement of the irs commissioner without provisions of what should be attached. Ranking member cummings statement will be part of the record. There is objection to placing the written word of koskinen in the record and it will not be placed in the record. If there are further discussions regarding what conditions it might be part of the record the chair will be happy to entertain that. The gentlemen may continue with his Opening Statement. Thank you. In the history of our problem, the house of representatives has voted to impeach a federal official only 19 times. As a matter of note, i voted in favor of five of them. I drafted them with then senator nixon and joined with democrats and republicans to send three of those articles to the house floor. The lessons i draw from these experiences are hard earned. To begin with the power of impeachment is a solemn responsibility entrusted to the house of representatives by the constitution and to this committee by our peers. The formal impeachment process is not to be rushed into for shortterm political gain. Before we can improve any such resolution it is our responsibility to improve the allegations beyond a reasonable doubt. I suspect that is why this hearing is titled the way it is and moving in that direction. It is our responsibility to prove underlying allegations of misconduct with the great seriousness and i think beyond a reasonable doubt. Once the house authorizes us to so, we must review the efrdz even it has been analyzed. We can only address allegations supported by the record. Finally a successful process must Transcend Party lines. The framers of the constitution knew this. Article i of the constitution requires two thirds of the senate to convict on any article suggesting impeachment. Many in the public know this, too. When this Committee Comes together and decides to remove someone from office we take the job seriously. When a vote like this is divided on party lines as it was in my one occasion for the service on the committee, we undermine our credibility and make it all but impossible to secure con vision in the senate. We are here because a small group of members want us to take up House Resolution 494, a resolution to impeach irs commissioner John Koskinen. This resolution fails by every measure i have seen. It has no chance of survibeing in the senate. Commissioner koskinen, from what i can see, this took months after the socalled targeting scandal concluded. We are here today to consider the allegations that the commissioner deliberately misled congress as a part of those efforts. The claim is not that we disagree with the decisions or we question the speed which the agency provided answers. An investigation was made of these allegations and it was concluded, i quote, no evidence was shown any irs employees were directed to hide or destroy information from congress, the department of justice, or the Inspector General end quotation marks. In addition, career investigators at the department of justice also looked into these claims. They also found, and i quote again, no evidence that any official involved in the handling of the tax exempt applications, or irs leaders p leadership. We are doing our best to make sure this measure never reaches the floor of the house as speak boehner was doing before hand. It is not a surprise many in the republican conference rehabilitation critical of the tactic has been of this hearing. The representative from the subcommittee on board said this hearing is a waste of time. Senator hatch, the chairman of the sen ate finance Committee Said there is no interest of impeachment where a two thirds vote would be required for conviction. We can have disagreements with him senator hatch said but it doesnt mean there is an Impeachable Offense and added for the most part he has been cooperative with us. To summarize, the proposed articles have been debunked. The investigation itself by independent investigators. The resolution faces stiff bipartisan opposition in the house, and even worse odds in the United States senate. They are pressures view working days left in this congress. An additional measure, would allow this more time we welcome our distinguished witnesses today. We will swear you in. Do you swear that the testimony you are about to give will be the truth, the whole truth and nothing but the truth so help you god . Thank you very much. Let the record reflect both witnesses responded in the affirmative. The first witness is the honorable jason chaffetz. Representing the Third District of utah he is a member of the Court Property and internet and the subcommittee on crime, terrorism, homeland and investigations. Since 2015, mr. Chafrt was chairman of the house and government oversight. Representative desantos is next up. He is the chairman of the Oversight Committees National Subcommittee and the vice chairman of the subcommittee on the constitution and civil justice. Welcome to you both. Your written testimony will be entered into the record and i ask each of you summarize your testimony in the time you are allotted. Thank you. I appreciate you holding this hearing. Ranking member conyers, i note our good relationship. Through this good work, and tenacious approach to this, it was an important step, and it would not be here today quite frankly without the good work and leadership of darryl isa. This is really a simple case. When Congress Asks you a question you are expected to give a truthful answer. When Congress Issues a subpoena compliance is not optional. If you are expected to reproduce to materials you have to do so. The irs target scandal unamerican. The First Amendment rights of citizens were trampled upon. From my perspective, he didnt fix the problem. He made it worse. There have been numerous hearings, letters and subpoenas issued by a variety of committees. The irs is no stranger to a subpoena or summons. They know how this work. They issue about 66,000 summons and subpoenas per year and they have since 2010. Failure to obey an irs summons is a criminal violation under 26 us temperatured section 7210 and carries a 1,000 fine and a year in prison. They do prosecute. They prevailed in 95 of the cases. Compliance with the subpoena is not optional. Providing false testimony before congress is a crime. Mr. Koskinen provided false testimony and failed to comply with the subpoena. He could have prevented evidence from being destroyed but didnt and didnt tell the truth. The case before us is about mr. Koskinen and what he did, and didnt do, which deprived the American People of understanding what went wrong with their government. It also prevents us, congress, from fully fixing the problem and Holding People accountable. There couldnt be full accou accountability because the evidence was destroyed on mr. Koskinens watch. The remedy in the constitution impeachment. It a remedy for coequal voice. The senate gives consent on confirming appointments. Our founders in the constitution give us the opportunity to remove somebody if they are not serving the best interest of the United States of america. Those with the safety valve to pull people out is impeachment. I think we must stand up for ourselves. I will show a video to give background. It is about ten minutes and we will get into the specifics of where i think mr. Koskinen lied. From the woman at the center of the irs scandal. Scandal involving irs targeting groups. Where is lois learner. Let the record indicate the witness did answer tin the aff m affirm. The irs and lois learner . What does it look like all pieced together . In 2013, the irs admitted to the selective intentional targeting of american taxpayers based on their political beliefs. This is lois learner. She was the irs employee with the most knowledge of the targeting but when called to testify refused. Congress had to obtain and review documents and an obstruction and destruction of evidence followed by the irs which left the American People with no real answers to why their First Amendment rights were violated. With roomers of targeting percolating in june of 2011, waz and means chairman dave camp sent the first letter to the irs related to the allegations of the irs mistreatment of conservative groups. Nine months later in march of 2012 chairman darryl isa and jim jordan of the House Oversight committee send a letter to the irs requesting information. In may of 2013, the irs admitted to target and another letter is sent. The president acknowledges wrongdoing and pledges cooperation. It is not excusable and americans have a right to be angry. Our administration has to be sure we are working hand and hand with congress to get this fixed. By august the Oversight Committee issued their first supeeny and sent a letter to the treasury secretary reminding him of the obligation to preserve the emails. After condemning the target, president obama states in a 2014 interview there is not a smidge of corruption. Not even mass corruption or a smidge. All of these investigations are still open. Even the investigation he ordered was not complete. How did the president arrive at this conclusion . What did he become aware of in those nine months . Irs commissioner koskinen appears before multiple congressional panels promising to deliver the emails are you going to provide the documents for lois lerner that were subpoenaed . Yes, we are working hard to get you the lerner emails. Are you sure . There is thousands of pages. And in june he tells lerner they cannot be recovered. Was it physically destroyed . What could have happened for the commissioner to make such a statement . Remember the first letter from chairman camp to the irs in june of 2011, coincidentally lerners hard drive crashes eight days later. What are the odds . Her hard drive crashing within a week of inquiry defies all odds. In april of 2013, a month before admitting to the targeting, lerner reminds colleagues to be cautious about what we say in email and asks if the internal messaging system is archived and when told know nerner says no. A gap in the list learners emails. Thousands of emails are missing from around the critical period in the targeting of 2011. Remember her hard drive crash. That is the need to collect backup tapes that might contain relevant timeframes. Due to the subpoena from congress ordering the preservation of documents but on march 4, 2014, 4 to 22 backup tapes containing emails from the relevant timeframe are destroyed. This is 30 days after realizing theres a gap of eight months after the nondestructive order and the subpoena. How do Something Like this happen . The i. D. Testified is truly an unbelievable set of circumstances. How would a preservation order and the subpoena be destroyed board and 22 pages . Its an unbelievable set of circumstances that would allow that to happen. Wasnt commissioner koskinen assuring members of the irs would turn over all emails . To the commissioner intentionally Mislead Congress . Testimonies adjust the irs knew that lois lerners immelt had been destroyed at the time of the commissioners march testimony pyramid probably opening investigations . Besides covers in the gog the ij was investigating the they started looking into lois learners emails in june of 2014. Heres their story. In june of 2014, the ig opened its investigations into missing lois lerner emails. Commissioner koskinen confirmed that lois learners emails cannot be recovered and describes in great think the irs is trying to find them. We spent as i noted the last 18 million responding. We have had over 250 employees at various times get involved and over 120,000 hours devoted to it. We have gone to Great Lengths and retrace the process for producing or email twice just to make sure that none email was missing. We understand the importance of this investigation. We have gone to Great Lengths and a significant amount of money kind of made sure there is no email that is required that has not been produced. Meanwhile the