"The censure and impeachment efforts relate to government attempts to obtain Lois Lerner's emails. Production of these emails was a major challenge for the IRS, for many reasons, as detailed in an enclosure accompanying a June 2014 letter from IRS employee Leonard Oursler to the Senate Committee on Finance. Among them was the fact that Ms. Lerner's computer's hard drive had crashed in June 2011. In written testimony before the House Oversight Committee in March 2014, Commissioner Koskinen stated that "More than 250 IRS employees have spent nearly 100,000 hours working directly on complying with the investigations, at a cost of nearly $8 million. In order to properly protect taxpayer information while efficiently processing voluminous materials for production, we had to add capacity to our information technology systems and, therefore, spent an additional $6 million to $8 million to optimize existing systems and ensure a stable infrastructure." In June 2015, TIGTA reported that "[n]o evidence was uncovered that any IRS employees had been directed to destroy or hide information from Congress, the DOJ, or TIGTA", although it also found "that the IRS did not put forth an effort to uncover additional, responsive emails" (p.18 of TIGTA's June 30, 2015 report). Bryan Camp discusses that issue in a post at Procedurally Taxing.
Others have observed that the attempt to impeach Commissioner Koskinen seems partisan and unjustified, as well as unprecedented. It is an unnecessary distraction for an agency struggling with inadequate resources. Moreover, attacks like this one will no doubt deter other talented individuals from being willing to serve in the top ranks of the IRS. The ACTC is right in requesting "Congress [to] reject impeachment and censure, and instead apply its time and attentions to improving both the tax law and the administration of our tax system.""