TaxProf Blog

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

Saturday, September 17, 2016

The IRS Scandal, Day 1227

IRS Logo 2Letter From Reginald J. Brown (WilmerHale, Washington, D.C.) on Behalf of John Koskinen to House Judiciary Committee (Sept. 16, 2016):

As you know, Commissioner Koskinen deeply respects the work and authority of the Committee and has agreed to testify under oath on Wednesday, September 21, as requested. He hopes to address some of the confusion regarding basic facts and to explain the reforms that the IRS has implemented during his tenure to address unacceptable practices that took place before he arrived at the agency. We appreciate the professionalism and substantive nature of the Committee's inquiry to date under your leadership and hope that you will find the substance and tone of Commissioner Koskinen's testimony constructive and respectful as well.

We are concerned, however, that some may believe that Commissioner Koskinen's voluntary appearance at this hearing is an appropriate substitute for regular order and the traditional approach to addressing impeachment proceedings. As you know, the scheduled hearing, with an opening statement and timed rounds of Member-directed questions on any topic of their choosing, does not reflect the full range of deliberate and balanced procedures that this Committee has developed to ensure fairness and legitimacy in an actual impeachment inquiry.  Those procedures include the right to make opening and closing statements, the right to call and cross-examine witnesses, the right to present evidence, the right to examine all evidence obtained by the Committee, the right to make evidentiary objections for the record, the right to be formally and directly represented in proceedings by counsel, and the right to respond to all evidence cited by the Committee.

Should the Committee proceed to a formal impeachment inquiry, we would expect to be allowed to exercise those rights to present a robust legal and factual defense to the many false allegations that have been lodged against Commissioner Koskinen. Testimony under oath from a single witness-before he has even been allowed to see any evidence against him and with no right to present corroborating evidence to address false or mistaken allegations-is no substitute. Indeed a process of testimony followed immediately by a floor vote, with no established standards, validated evidence, or findings of fact would be more akin to a foreign show trial than the solemn process contemplated by the Framers and generations of Congressional leaders, including Members of this Committee. ...

We hope that, following Wednesday's hearing, this Committee will decide against reporting to the House floor a resolution authorizing a formal impeachment proceeding. However, should the Committee take that step, we are fully prepared to assist the Committee in developing a solid and vetted factual and legal record on which Members can rely in exercising their constitutional responsibility. After reviewing whatever documentary evidence the Committee gathers, we would expect to be allowed to make objections, cross-examine each witness that the resolution's proponents put forward, and call our own witnesses to expose what we believe are blatant factual errors in the resolution. We would also identify the proposed standards for impeachment in the resolution that are inconsistent with the Constitution's commands. We are confident that a complete record would show that the impeachment of Commissioner Koskinen is wholly unwarranted.

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Comments

The Republicans are gutless. The IRS has been weaponized and the GOP is still thinking about defending the American people. Gutless.

Posted by: VoteOutIncumbents | Sep 17, 2016 9:22:40 AM

That statement just oozes skeezy slimeball.

Posted by: wodun | Sep 18, 2016 1:28:21 AM