Lois Lerner, the former Internal Revenue Service Director of Exempt Organizations and the center of the storm that was the tax-exempt organization scandal, is retiring.
Lerner made news this spring when she brought the scandal public during a disastrous appearance at an American Bar Association conference (which may or may not have been planned). Later, during a press call, as she tried to wade out of the mess she created, Lerner infamously uttered the cringe-worthy phrase, “I’m not good at math.”
Lerner went on to make Congressional enemies when she refused to testify in front of the House Oversight and Government Reform Committee, invoking her Fifth Amendment right against self-incrimination. At the time, Lerner insisted through her lawyer that she had “not committed any crime or made any misrepresentation.”
Then, instead of answering questions, Lerner read a statement, claiming that she didn’t do anything wrong. Rep. Darrell Issa (R-CA), Chair of the House Oversight and Government Reform Committee, was not satisfied with that answer – and neither was the public. Outcry over her behavior even led to the introduction of a bill, the Lerner Rule, which would, under some circumstances, require the termination of a federal employee who refuses to answer questions in a Congressional hearing (that bill did not become law).
In the midst of the scandal, Lerner was reportedly asked to resign and she refused to do so. She was then placed on administrative leave. Administrative leave may be granted when an employee is accused of misconduct; while the employee is not allowed to return to work, he or she can continue to receive pay and benefits. Under federal law, however, a federal employee, such as Lerner, cannot be asked to stay away from work for more than ten days without approval from the Assistant Attorney General for Administration (AAG/A).
While Lerner was on leave, calls for the IRS to fire her were unsuccessful. No matter how angry taxpayers were about the scandal – and how much Congress wanted to make a statement – we lawyers like our rules. And there are rules when it comes to firings: this is, after all, a person’s livelihood at stake. With that in mind, an investigation into Lerner’s conduct was initiated. The IRS Accountability Review Board was charged with reviewing emails and other correspondences relating to Lerner’s activities and ultimately found that there were no instances of political bias or willful misconduct. But that doesn’t mean that Lerner was off the hook. The Board was reportedly going to recommend that Lerner be fired for “neglect of duties” – basically, saying that she was a terrible manager. Rather than face the firing squad, Lerner stepped down.
The IRS has since confirmed Lerner’s retirement but hasn’t released further details due to privacy concerns. Lerner, while reluctantly in the public eye, remains a private figure.
So does that mean the scandal is over? “Far from it,” says Senator Orrin Hatch (R-UT).
Take that with a grain of salt. While the House Oversight and Government Reform Committee initially clamored for Lerner’s return to testify, arguing that she had waived her Fifth Amendment right, they haven’t moved to do anything further since that time. That was in June.
