IV 
114TH CONGRESS 
2D SESSION 
H. RES. 828 
Impeaching John Andrew Koskinen, Commissioner of the Internal Revenue 
Service, for high crimes and misdemeanors. 
IN THE HOUSE OF REPRESENTATIVES 
JULY 13, 2016 
Mr. FLEMING (for himself and Mr. HUELSKAMP) 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, Commis-
sioner of the Internal Revenue Service, is impeached for 
high crimes and misdemeanors and that the following arti-
cles 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 sup-
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port of its impeachment against him for high crimes and 
misdemeanors. 
ARTICLE I 
John Andrew Koskinen, in his conduct while Com-
missioner 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 Re-
form of the House of Representatives issued a subpoena 
to Secretary of the Treasury Jacob Lew, the custodian of 
Internal Revenue Service documents. That subpoena de-
manded, among other things, ‘‘[a]ll communications sent 
or received by Lois Lerner, from January 1, 2009, to Au-
gust 2, 2013’’. On February 14, 2014, following the Sen-
ate’s confirmation of John Andrew Koskinen as Commis-
sioner of the Internal Revenue Service, the Committee on 
Oversight and Government Reform of the House of Rep-
resentatives reissued the subpoena to him. 
On March 4, 2014, Internal Revenue Service employ-
ees 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 
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Revenue Service targeting of Americans based on their po-
litical affiliation. The American people may never know 
the true culpability or extent of the Internal Revenue Serv-
ice 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 de-
ception that demonstrates his unfitness to serve as Com-
missioner 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 June 23, 2014, Commissioner Koskinen 
testified that the Internal Revenue Service had ‘‘con-
firmed that backup tapes from 2011 no longer ex-
isted 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 
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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 In-
ternal Revenue Service officials discovered that Lois 
Lerner’s computer hard drive had crashed, rendering hun-
dreds or thousands of her emails unrecoverable. Commis-
sioner Koskinen’s false statements impeded and confused 
congressional investigations into the Internal Revenue 
Service targeting of Americans based on their political af-
filiation. 
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 
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