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H. Rept. 114-635 1 (2016-06-21)

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                  114TH CONGRESS                                [REPT. 114-635
                     2d Session    HOUSE OF REPRESENTATIVES          Part 1







                   CONDEMNING AND CENSURING JOHN A. KOSKINEN, THE
                           COMMISSIONER OF INTERNAL REVENUE



                                   JUNE 21, 2016.-Ordered to be printed



                   Mr. CHAFFETZ, from the Committee on Oversight and Government
                                  Reform, submitted the following


                                         REPORT

                                           together with

                                        MINORITY VIEWS

                                        [To accompany H. Res. 737]

                    The Committee on Oversight and Government Reform, to whom
                  was referred the resolution (H. Res. 737) condemning and cen-
                  suring John A. Koskinen, the Commissioner of Internal Revenue,
                  having considered the same, report favorably thereon with an
                  amendment and recommend that the resolution as amended be
                  agreed to.

                                            CONTENTS
                                                                             Page
                  COMMITTEE STATEMENT AND VIEWS ..........................................................  3
                  PURPOSE AND SUM M ARY .................................................................................  3
                  BACKGROUND AND NEED FOR LEGISLATION               ............................................  3
                     I. EXECUTIVE    SUM  M ARY  .............................................................................  3
                     II.  IN TRODU CTION   ..........................................................................................  4
                   III.  A U TH O RITY  ..................................................................................................  6
                   IV. BACKGROUND ON THE COMMITTEE'S INVESTIGATION ................. 6
                          A. IRS Targeting of Tax-Exempt Applications from Conservative
                             G roups  .............................................................................................  7
                          B. Lois Lerner's Emails are Critical to the Committee's Investiga-
                             tion ..................................................................................................  11
                    V. THE IRS SIGNIFICANTLY DELAYED PRODUCTION OF DOCU-
                        MENTS PURSUANT TO THE COMMITTEE'S FIRST SUBPOENA      12
                   VI. COMMISSIONER  KOSKINEN'S  OBSTRUCTION  OF  CONGRES-
                        SIONAL INVESTIGATIONS      ....................................................................  14
                          A. Koskinen Testified the Agency Would Comply with the Commit-
                             tee's  Subpoena  ................................................................................  15
                          B. Commissioner Koskinen's Senior Advisors Promised to Comply ..     16


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