The IRS Scandal, Day 1146

Politico Morning Tax: How Strong Is That Koskinen Case?, by Bernie Becker:

Koskinen, Round Two: The House Judiciary Committee’s exploration of the potential impeachment of IRS Commissioner John Koskinen plods forward today, with a hearing examining the standards for impeachment.

From the looks of things, the proceedings will turn on the question of bad faith. Michael Gerhardt, a law professor at UNC, is expected to testify that ill intent has always been a prerequisite for impeachment in the United States. But some of Koskinen’s biggest detractors have argued that “gross incompetence” is more than sufficient. Rep. Jim Jordan (R-Ohio), chairman of the House Freedom Caucus — which forced the Judiciary hearings on impeachment — said last month that impeachment should follow “gross negligence, dereliction of duty and breach of public trust.”

Jordan told POLITICO on Tuesday that he “was very pleased to see that the Judiciary Committee asked Andrew McCarthy to serve as a witness" and is looking forward to the hearing. No wonder — McCarthy’s written testimony suggests the 2013 nonprofit scandal is worse than former President Richard Nixon’s “largely unsuccessful” “endeavor” to abuse IRS powers. But even McCarthy, a former assistant U.S. attorney and a contributor at the conservative magazine National Review, notes the framers of the Constitution rejected “maladministration” as an impeachable offense. So it may fall to Republicans to prove Koskinen intended to obstruct Congress’ investigation of the targeting controversy — something they’ve failed to do so far. ...

Rep. Elijah Cummings of Maryland, the top Democrat on the House Oversight Committee, called out GOP efforts to impeach and/or censure Koskinen as “either pointless or unconstitutional.” Cummings cites several legal experts who said that House Oversight Chairman Jason Chaffetz (R-Utah) overstepped his bounds in saying that his censure resolution required that Koskinen forfeit his pension — because that would be an unconstitutional bill of attainder. Katy made a similar point last week and even Chaffetz acknowledged to reporters that the censure resolution can’t actually force Koskinen to lose his pension.

• The IRS Scandal, Day 1145 (June 27, 2016)
• The IRS Scandal, Day 1144 (June 26, 2016)
• The IRS Scandal, Day 1143 (June 25, 2016)
• The IRS Scandal, Day 1142 (June 24, 2016)
• The IRS Scandal, Day 1141 (June 23, 2016)
• The IRS Scandal, Day 1140 (June 22, 2016)
• The IRS Scandal, Day 1139 (June 21, 2016)
• The IRS Scandal, Day 1138 (June 20, 2016)
• The IRS Scandal, Day 1137 (June 19, 2016)
• The IRS Scandal, Day 1136 (June 18, 2016)
• The IRS Scandal, Day 1135 (June 17, 2016)
• The IRS Scandal, Day 1134 (June 16, 2016)
• The IRS Scandal, Day 1133 (June 15, 2016)
• The IRS Scandal, Day 1132 (June 14, 2016)
• The IRS Scandal, Day 1131 (June 13, 2016)
• The IRS Scandal, Day 1130 (June 12, 2016)
• The IRS Scandal, Day 1129 (June 11, 2016)
• The IRS Scandal, Day 1128 (June 10, 2016)
• The IRS Scandal, Day 1127 (June 9, 2016)
• The IRS Scandal, Day 1126 (June 8, 2016)
• The IRS Scandal, Day 1125 (June 7, 2016)
• The IRS Scandal, Day 1124 (June 6, 2016)
• The IRS Scandal, Day 1123 (June 5, 2016)
• The IRS Scandal, Day 1122 (June 4, 2016)
• The IRS Scandal, Day 1121 (June 3, 2016)
• The IRS Scandal, Day 1020 (June 2, 2016)
• The IRS Scandal, Day 1119 (June 1, 2016)
• The IRS Scandal, Day 1118 (May 31, 2016)
• The IRS Scandal, Day 1117 (May 30, 2016)
• The IRS Scandal, Day 1116 (May 29, 2016)
• The IRS Scandal, Day 1115 (May 28, 2016)
• The IRS Scandal, Day 1114 (May 27, 2016)
• The IRS Scandal, Day 1113 (May 26, 2016)
• The IRS Scandal, Day 1112 (May 25, 2016)
• The IRS Scandal, Day 1111 (May 24, 2016)
• The IRS Scandal, Day 1110 (May 23, 2016)
• The IRS Scandal, Day 1109 (May 22, 2016)
• The IRS Scandal, Day 1108 (May 21, 2016)
• The IRS Scandal, Day 1107 (May 20, 2016)
• The IRS Scandal, Day 1106 (May 19, 2016)
• The IRS Scandal, Day 1105 (May 18, 2016)
• The IRS Scandal, Day 1104 (May 17, 2016)
• The IRS Scandal, Day 1103 (May 16, 2016)
• The IRS Scandal, Day 1102 (May 15, 2016)
• The IRS Scandal, Day 1101 (May 14, 2016)
• The IRS Scandal, Days 1001-1100 (Feb. 4, 2016 - May 13, 2016)
• The IRS Scandal, Days 901-1000 (Oct. 27, 2015 - Feb. 3, 2016)
• The IRS Scandal, Days 801-900 (July 19, 2015 - Oct. 26, 2015)
• The IRS Scandal, Days 701-800 (April 10, 2015 - July 18, 2015)
• The IRS Scandal, Days 601-700 (Dec. 31, 2014 - April 9, 2015)
• The IRS Scandal, Days 501-600 (Sept. 22, 2014-Dec. 30, 2014)
• The IRS Scandal, Days 401-500 (June 14, 2014 - Sept. 21,2014)
• The IRS Scandal, Days 301-400 (Mar. 6, 2014 - June 13, 2014)
• The IRS Scandal, Days 201-300 (Nov. 26, 2013 - Mar. 5, 2014)
• The IRS Scandal, Days 101-200 (Aug. 18, 2013 - Nov. 25, 2013)
• The IRS Scandal, Days 1-100 (May 10, 2013 - Aug. 17, 201