At what point can she be slapped with a charge of Contempt of Congress?
I am not a lawyer; but, I would think that if she comes back, and still refuses to answer questions, then she would be in contempt of Congress.
I think Lerner was being "too smart by half" with her statements and that she has been set up for a "Rope-A-Dope".
You cannot make self-serving statements under oath and then refuse to testify, asserting 5th Amendment protection.
Day v. Boston Edison Co., 150 F.R.D. 16, 21 (D.Mass. 1993):
“There is no question but that the privilege against self-incrimination can be waived, not only explicitly but also implicitly by failing to assert it. Thus if a witness who is compelled to testify,does, in fact, testify and during testimony reveals information instead of claiming the privilege,the witness can be said to have waived the privilege as to the information disclosed."
Lerner made statements prior to invoking 5th Amendment privilege and can be compelled to testify on those statements.
Yesterday, under oath, Lerner said:
“I have not done anything wrong. I have not broken any laws, I have not violated any IRS rules or regulations and I have not provided false information to this or any other congressional committee.”
So, Issa should subpoena her to reappear and to question her on those statements. If she answers, and it is found that she lied in her statements, she is open to perjury.
If she asserts 5th Amendment privilege and refuses to answer, she opens herself up for Contempt of Congress charges. Congress can also still find that she lied to them, even if she doesn't testify.
FYI: Rita Lavelle [Reagan EPA Official] was indicted for lying to Congress, convicted, served 6 months in prison, 5 years probation, and a $10,000 fine.
In this case, Contempt of Congress is officially done by resolution, passed by majority vote of the House of Representatives.