Even before she retired last week, scandalized IRS official Lois Lerner´s compensation was already attracting attention. While on administrative leave, federal rules allowed her to keep collecting a salary, one that reportedly totaled $177,000. So it was no surprise when speculation arose over how much Lerner could collect in federal pension benefits. Unfortunately, that speculation, which initially projected a benefit of over $50,000, might be off by about half ... and in the wrong direction. National Taxpayers Union calculations show that Lerner could qualify for a starting pension at the annual equivalent of as much as $102,600, and up to