Who is it that appoints a special prosecutor?
I think the special prosecutor law expired. You can't do that anymore. (At least until there's another Republican in the White House, when I'm sure the GOP in Congress will be stupid enough to reinstate it.)
The best way to go now is a "select congressional investigative committee." And the one who establishes that in the House is Boehner, which is to say, there will be no select congressional committee. And even if Boehner did appoint one, it's far too late -- all the evidence has been destroyed. The judiciary cannot make it a crime to destroy evidence that has already been destroyed.
That Boehner didn't do this from the beginning, is he stupid or corrupt? Doesn't really matter for us TEA taxpayers -- IRS still has a green light to persecute us with impunity.