You are CORRECT for the time that she was acting within the IRS. She retired in September of 2013 and Koskinen took over as Commissioner the following December. However he does bear responsibility for the gross failures of the IRS to comply with Congressional subpoenas and the FOIA requests from Judicial Watch and others in the years following. It is also factual, I believe, that even in the years following the disclosure by Ms Learner of the biased requirements that targeted conservative groups, the Commissioner testified multiple times to Congress that the actions and bad actors were being corrected, when in actuality, they continued.
The sad, very sad fact is this, the IRS is deeply sullied by the exposure of this scandal. The power to tax IS the power to destroy and every time it is shown that such actions occur, it is the absolute duty for the Commissioner to show action on correcting the problem. Koskinen has and is reacting like the bureaucrat, circle the wagons and defend against the heathen. He bears not the prime guilt but he is stained by it nonetheless!
Lerner philosophically was\is a hard core leftist. She didn’t & doesn’t need to take direction from anyone to go after or put conservatives\Republicans at a disadvantage. She demonstrated this when was a government employee at the FEC - she blatantly partisanly entered into some issue regarding a GOP opponent to Durbin. She has routinely showed political favoritism for years and no one ever took her to task for it. I am sure when she got to the IRS she thought her anticonservative\antiGOP crusade could continue.
Righteo.