Congressman Sandy Levin and his top aides were
fuming last week after reading my column that carried the headline, “Levin
defends IRS to the bitter end.”

The Royal Oak Democrat believes that he is in
the right – that the Right is wrong – and that he has the facts on his side in
the 13-month partisan tussle over IRS actions.
It’s clear that they especially hate the idea that Levin is pursuing a “quixotic crusade” – the phrase I used in the column.
Levin’s staff believes he has admirably used his status as the top-ranking Democrat on the House Ways and Means
Committee to ferret out the truth and shoot down Republican claims that don’t
pass muster. They say he was outrageously portrayed in the column as a hapless
crusader who no longer pays heed to winning re-election in his district.
I must admit that my column overstated the pundit-driven
assertion that a number of Democrats have backed away from the IRS as the
scandal widens into a possible cover-up due to missing emails. I gave the false
impression that (beyond the vote for a special prosecutor investigation)
Democrats have gone on record indicating that they can no longer defend the
IRS.
Some of Levin’s key conclusions are: no
evidence has surfaced that ties the White House to the IRS scrutiny of groups
seeking tax-free status; no sinister motives should be attached to the IRS
computer crash and missing emails; vague standards in the law and inappropriate
agency criteria for screening applicants led to most of the clamor; and liberal
or progressive groups were also targeted, along with tea party organizations.
In fact, Levin, who represents most of Macomb
County, points to 2013 congressional testimony from Daniel
Werfel, at the time the acting commissioner of the IRS, who suggested the
partisan spin put on the story by GOP lawmakers was inaccurate. He testified
that there were progressive groups that were treated similarly to the tea party
applicants, with some facing three-year delays. He said some progressive groups
were denied tax-exempt status — unlike the tea party applicants, who were
just delayed.

“From Day One,” said Josh Drobnyk, Levin’s spokesman, “Republicans have tried to make this a White House scandal, without a shred of evidence. (Ways and Means Committee Chairman Dave) Camp last May said the White House was engaged in a ‘culture of cover-up.’ (Government Oversight Committee Chairman Darrell) Issa accused the White House of targeting its political enemies. And that was before they had even undertaken an investigation.
“Well, that investigation is now more than a year old and what do the Republicans have to show for it? Nothing. Which is why they will do everything they can to now make it seem as if Lerner’s computer crash is a whole new scandal unto itself.”
For a more thorough review of Levin’s fight against the Republican story
line on the IRS mess, here is his opening statement at a June 20 Ways and Means
hearing on the IRS investigation:
On
Sept. 11, 2013, the Internal Revenue Service provided this committee with one
of the 770,000 pages of documents it has turned over since Ways and Means
undertook its investigation into
the IRS in May 2013. In total,
more than 250 IRS employees
have spent over 120,000 hours working to produce documents at a cost of at
least $16 million to taxpayers.
That document received last September included
an email from Lois Lerner to other IRS personnel
dated June 14, 2011. It began, “My computer crashed yesterday.”
We now know the full extent of that equipment
failure. Despite an exhaustive effort by forensic IT professionals at the
Internal Revenue Service, they were unable to save her hard drive and her
emails between January 1, 2009 and April 2011.
Although her emails from January 2009 to April
2011 are unrecoverable from her hard drive, the IRS will produce 67,000 emails related to Lois
Lerner.  The IRS has or
will be producing 24,000 emails that have been recovered from the period before
her computer crashed.  They recovered these emails from other IRS employees.  That is on top of
more than 43,000 emails involving Ms. Lerner after April 2011 that already have
been produced.
There is absolutely no evidence to show that
Ms. Lerner’s computer crash was anything more than equipment failure. At the
time of the incident, in June 2011, IRS computer
experts reviewed the issue and informed Lois Lerner that “unfortunately, the
news is not good. The sectors on the hard drive were bad, which made your data
unrecoverable.”
Was her computer crash a conspiracy? No.
Was the Internal Revenue Service’s system for
backing up its email system entirely underfunded and wholly deficient? Yes.
In fact, Congress has cut the IRS budget for operations – which
includes what it spends on computers and other information technology – every
year for the last five years. House Republicans are proposing to slash it once
again next year.
Commissioner Koskinen, whom we welcome here
today, has informed this committee that the IRS has
$1 billion worth of computer equipment and that the agency should be spending
$150 million to $200 million on maintenance for that equipment.  Instead,
the agency spends virtually nothing, because it can’t afford to properly
maintain what it has.
It is important to remember that emails were
routinely lost during the Bush administration. In one instance in 2007,
according to a report from Democrats 
on the Oversight and
Government Reform Committee, the Bush White House 
acknowledged
having
 lost nearly 5 million emails between March 2003 and October
2005 related to allegations of the politically motivated dismissal of U.S.
Attorneys.  
Lost data under the Bush Administration
coupled with the number of computer crashes at the IRS clearly demonstrate the need for government agencies
to have adequate budgets to invest, upgrade, and maintain information
technology.
My colleagues on the other side of the aisle
have taken this opportunity to rehash well-worn allegations of White House
involvement – allegations that Republicans have made from the very moment the
Inspector General released his report more than a year ago.
On the day the report was released, before a
congressional investigation into
the issue had even begun, Chairman Issa accused the White House of “targeting
its political enemies.”
Three days later, Chairman Camp, in your
opening statement during the first hearing on this matter, you accused the
White House of a “culture of cover-up.”
Congressional Republicans are so determined to
find a needle in the haystack that they seek desperately to add to the haystack
even though no needle has been discovered.
It was in that vein that Chairman Camp this
week said that “this entire case started with the White House” and sent a
letter to the President requesting all correspondence between Lois Lerner and
the Executive Office of the President between January 2009 and May 2011, the
period before Ms. Lerner’s hard drive crashed.
The White House has conducted that search and
what have they found? There was not a single email correspondence sent to or
from Ms. Lerner and the White House.
This committee has been involved in this investigation for over a year. Here is
what we have learned: The 501(c)(4) applications of both conservative and
progressive groups were inappropriately screened. There were long delays in
processing applications. There was serious mismanagement and I was among the
first to call for Ms. Lerner and then-Commissioner Miller to be relieved of
their duties.
In all of the 770,000 pages of documents that
the IRS has supplied
congressional committees, including ours, there has not been any evidence of
political motivation or White House involvement.
Now there have been computer failures at the IRS, and Republican conspiracy theories have
started anew.
The evidence to date reinforces the
long-evident truth: The prevailing conspiracy in this matter is that of the
Republican desire to stir their base, tie the problem to the White House, and
keep up this drumbeat until the November election.
I’m glad that Commissioner Koskinen is here
with us today to set the record straight.  Commissioner Koskinen started
as the IRS Commissioner last
December after a distinguished career in the private and public sectors. At
OMB, at Freddie Mac and as the Chair of President Clinton’s Y2K computer
council.  We welcome your testimony, commissioner.