That's one way to look at it. Another way to look at it is that these people are not all that smart. Evil or stupid?
I watched the Ways and Means hearing on Friday. One example. A Congressman asked about the serial number on Lerner's hard drive. Koskinen answered that he did not know that hard drives HAD serial numbers. Here is a wide open door.
Not only does every HD have a serial number, that number exists somewhere today. How does IRS document who has what hardware? Who has custody of the logs? What is the procedure for destroying government data storage that still has data on it?
They should be asking questions that they ALREADY KNOW the answers to and from then attack the lies and professed ignorance they get back from the witness.
They didn’t get there by being stupid. They relied on their voting constituents to take that mantle.