TaxProf Blog

Editor: Paul L. Caron, Dean
Pepperdine University School of Law

Wednesday, September 7, 2016

The IRS Scandal, Day 1217

IRS Logo 2Washington Post editorial, House Conservatives Want to Impeach the IRS Director. That Would be a Big Mistake:

Congress returned from its summer break Tuesday to what may be a brief but contentious pre-election legislative spell. Among the likely arguments: whether Congress should radically change its relationship with the executive branch and hobble the government in the process.

For months, a group of hard-line conservative lawmakers has been pressing to impeach Internal Revenue Service Commissioner John Koskinen, in an effort that may soon come to a head. The context for the campaign against Mr. Koskinen is the continuing GOP obsession with the way the IRS reviewed nonprofit groups’ tax-exempt status, following reports that conservative groups were disproportionately scrutinized. The initial reports turned out not to reflect much of a scandal, which was more about bureaucratic obliviousness than purposeful anti-conservative activity. ...

The Founders designed federal impeachment procedures to be used sparingly, erecting barriers to removing executive officers that did not exist in the English system, Michael J. Gerhardt, a University of North Carolina law professor, told the House Judiciary Committee in June. They also purposely avoided allowing impeachment in cases of mere “maladministration,” raising the bar to the much more serious “high crimes and misdemeanors” standard. “The Founders did not want high-ranking officials in the executive or judicial branches to be subject to impeachment for their mistakes in office,” Mr. Gerhardt testified.

The cumbersome and partisan Senate confirmation process has made it hard enough to fully staff the highest realms of government with competent people. Never-ending, partisan impeachment proceedings against executive officers would make it even harder to keep the essential mechanics of government working. The result would be more bureaucratic bungling, not less.

Politico, Senate GOP Plots Way to Dodge Koskinen Impeachment:

Fighting to hold onto their slim majority, Senate Republicans are planning to wriggle out of considering the impeachment of IRS Commissioner John Koskinen even if the House forces the issue.

It's a two-part plan: First Senate Republicans are attempting to convince their conservative House brethren to avoid the matter entirely. Then, if the House passes an impeachment resolution by a simple majority, Senate Republicans will seek a procedural out to avoid a controversial impeachment trial that would draw attention to a Senate GOP that's tried to portray itself as the stable arm of Congress.

But with House Republicans divided over the Freedom Caucus's charge to impeach Koskinen over his alleged obstruction of a congressional investigation, it's not too late, GOP senators say, to change course and punt on impeachment at least until after the November election.

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Comments

Nothing alleged about Koskinen's obstruction. He lied to congress and destroyed evidence.

Nixon was impeached for less than what Obama's IRS has done, much less the rest of the Obama administration.

Posted by: wodun | Sep 7, 2016 7:33:33 PM