Lou Graham prepares taxes in Connecticut and is ready to answer client questions about the Affordable Care Act. Jeff Cohen/WNPR hide caption

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IRS Commissioner John Koskinen testifies Friday on Capitol Hill. Koskinen was asked to explain the disappearance of emails that could relate to a probe into the targeting of Tea Party groups. J. Scott Applewhite/AP hide caption

itoggle caption J. Scott Applewhite/AP

Former Internal Revenue Service official Lois Lerner speaks March 5 on Capitol Hill during the House Oversight and Government Reform Committee hearing on the the agency's targeting of Tea Party groups. Lauren Victoria Burke/AP hide caption

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Former IRS official Lois Lerner, during March 5 testimony before the House Oversight and Government Reform Committee. Lerner has repeatedly invoked the Fifth Amendment during congressional appearances on the scandal. Lauren Victoria Burke/AP hide caption

itoggle caption Lauren Victoria Burke/AP

House Ways and Means Committee Chairman Rep. Dave Camp, R-Mich. (center), flanked by the committee's ranking member, Sander Levin, D-Mich. (right), and Sam Johnson, R-Texas, listen on Capitol Hill April 9 as the panel debates whether IRS official Lois Lerner's refusal to testify to Congress deserves criminal prosecution. J. Scott Applewhite/AP hide caption

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Conservatives have criticized the new Internal Revenue Service rules for political dark money as an Obama administration attempt to gain political advantage. Susan Walsh/AP hide caption

itoggle caption Susan Walsh/AP

Lois Lerner, the head of the IRS division that handles applications for tax-exempt status, listens to opening statements during a hearing before the House Oversight and Government Reform Committee before refusing to testify on May 22. Chip Somodevilla/Getty Images hide caption

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Ty Warner, creator of Beanie Babies toys, attends the 2003 American International Toy Fair in a rare appearance to celebrate the 10th anniversary of the Beanie Babies toy line. Chris Hondros/Getty Images hide caption

itoggle caption Chris Hondros/Getty Images