[Congressional Bills 114th Congress]
[From the U.S. Government Publishing Office]
[H. Res. 494 Introduced in House (IH)]

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114th CONGRESS
  1st Session
H. RES. 494

 Impeaching John Andrew Koskinen, Commissioner of the Internal Revenue 
               Service, for high crimes and misdemeanors.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            October 27, 2015

Mr. Chaffetz (for himself, Mr. DeSantis, Mr. Gosar, Mr. DesJarlais, Mr. 
 Farenthold, Mr. Walberg, Mr. Jody B. Hice of Georgia, Mr. Palmer, Mr. 
 Walker, Mr. Mulvaney, Mr. Jordan, Mr. Russell, Mr. Carter of Georgia, 
 Mr. Grothman, Mrs. Lummis, Mr. Hurd of Texas, Mr. Amash, Mr. Turner, 
and Mr. Massie) submitted the following resolution; which was referred 
                   to the Committee on the Judiciary

_______________________________________________________________________

                               RESOLUTION


 
 Impeaching John Andrew Koskinen, Commissioner of the Internal Revenue 
               Service, for high crimes and misdemeanors.

    Resolved, That John Andrew Koskinen, Commissioner of the Internal 
Revenue Service, is impeached for high crimes and misdemeanors and that 
the following articles of impeachment be exhibited to the Senate:
     Articles of impeachment exhibited by the House of Representatives 
of the United States of America in the name of itself and of the people 
of the United States of America, against John Andrew Koskinen, 
Commissioner of the Internal Revenue Service, in maintenance and 
support of its impeachment against him for high crimes and 
misdemeanors.

                               article i

    John Andrew Koskinen, in his conduct while Commissioner of the 
Internal Revenue Service, engaged in a pattern of conduct that is 
incompatible with his duties as an Officer of the United States, as 
follows:
    Commissioner Koskinen failed in his duty to respond to lawfully 
issued congressional subpoenas. On August 2, 2013, the Committee on 
Oversight and Government Reform of the House of Representatives issued 
a subpoena to Secretary of the Treasury Jacob Lew, the custodian of 
Internal Revenue Service documents. That subpoena demanded, among other 
things, ``[a]ll communications sent or received by Lois Lerner, from 
January 1, 2009, to August 2, 2013''. On February 14, 2014, following 
the Senate's confirmation of John Andrew Koskinen as Commissioner of 
the Internal Revenue Service, the Committee on Oversight and Government 
Reform of the House of Representatives reissued the subpoena to him.
    On March 4, 2014, Internal Revenue Service employees in 
Martinsburg, West Virginia, magnetically erased 422 backup tapes, 
destroying as many as 24,000 of Lois Lerner's emails responsive to the 
subpoena. This action impeded congressional investigations into the 
Internal Revenue Service targeting of Americans based on their 
political affiliation. The American people may never know the true 
culpability or extent of the Internal Revenue Service targeting because 
of the destruction of evidence that took place.
    Wherefore, John Andrew Koskinen, by such conduct, warrants 
impeachment and trial, and removal from office.

                               article ii

    John Andrew Koskinen engaged in a pattern of deception that 
demonstrates his unfitness to serve as Commissioner of the Internal 
Revenue Service. Commissioner Koskinen made a series of false and 
misleading statements to Congress in contravention of his oath to tell 
the truth. Those false statements included the following:
            (1) On June 20, 2014, Commissioner Koskinen testified that 
        ``since the start of this investigation, every email has been 
        preserved. Nothing has been lost. Nothing has been 
        destroyed.''.
            (2) On the same day, Commissioner Koskinen testified that 
        the Internal Revenue Service had ``confirmed that backup tapes 
        from 2011 no longer existed because they have been recycled, 
        pursuant to the Internal Revenue Service normal policy''. He 
        went on to explain that ``[c]onfirmed means that somebody went 
        back and looked and made sure that in fact any backup tapes 
        that had existed had been recycled''.
            (3) On March 26, 2014, Commissioner Koskinen was asked 
        during a hearing before the Committee on Oversight and 
        Government Reform of the House of Representatives, ``Sir, are 
        you or are you not going to provide this committee all of Lois 
        Lerner's emails?''. He answered, ``Yes, we will do that.''.
Each of those statements was materially false. On March 4, 2014, 
Internal Revenue Service employees magnetically erased 422 backup tapes 
containing as many as 24,000 of Lois Lerner's emails. On February 2, 
2014, senior Internal Revenue Service officials discovered that Lois 
Lerner's computer hard drive had crashed, rendering hundreds or 
thousands of her emails unrecoverable. Commissioner Koskinen's false 
statements impeded and confused congressional investigations into the 
Internal Revenue Service targeting of Americans based on their 
political affiliation.
    Wherefore, John Andrew Koskinen, by such conduct, warrants 
impeachment and trial, and removal from office.

                              article iii

    John Andrew Koskinen, throughout his tenure as Commissioner of the 
Internal Revenue Service, has acted in a manner inconsistent with the 
trust and confidence placed in him as an Officer of the United States, 
as follows:
    During his confirmation hearing before the Senate Committee on 
Finance, John Andrew Koskinen promised, ``[W]e will be transparent 
about any problems we run into; and the public and certainly this 
committee will know about those problems as soon as we do.''.
    Commissioner Koskinen repeatedly violated that promise. As early as 
February 2014 and no later than April 2014, he was aware that a 
substantial portion of Lois Lerner's emails could not be produced to 
Congress. However, in a March 19, 2014, letter to Senator Wyden of the 
Senate Committee on Finance, Commissioner Koskinen said, ``We are 
transmitting today additional information that we believe completes our 
production to your committee and the House Ways and Means [C]ommittee. 
. . . In light of these productions, I hope that the investigations can 
be concluded in the very near future.''. At the time he sent that 
letter, he knew that the document production was not complete.
    Commissioner Koskinen did not notify Congress of any problem until 
June 13, 2014, when he included the information on the fifth page of 
the third enclosure of a letter to the Senate Committee on Finance.
    Wherefore, John Andrew Koskinen, by such conduct, warrants 
impeachment and trial, and removal from office.

                               article iv

    John Andrew Koskinen has failed to act with competence and 
forthrightness in overseeing the investigation into Internal Revenue 
Service targeting of Americans because of their political affiliations 
as follows:
    Commissioner Koskinen stated in a hearing on June 20, 2014, that 
the Internal Revenue Service had ``gone to great lengths'' to retrieve 
all of Lois Lerner's emails. Commissioner Koskinen's actions 
contradicted the assurances he gave to Congress.
    The Treasury Inspector General for Tax Administration found over 
1,000 of Lois Lerner's emails that the Internal Revenue Service had 
failed to produce. Those discoveries took only 15 days of investigation 
to uncover. The Treasury Inspector General for Tax Administration 
searched a number of available sources, including disaster backup 
tapes, Lois Lerner's Blackberry, the email server, backup tapes for the 
email server, and Lois Lerner's temporary replacement laptop. The 
Internal Revenue Service failed to examine any of those sources in its 
own investigation.
    Wherefore, John Andrew Koskinen, by such conduct, warrants 
impeachment, trial, and removal from office.
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