On May 22, 2013, Lois Lerner, the director of the Internal Revenue Service (IRS) Exempt Organizations Division, invoked her Fifth Amendment privilege against self-incrimination before the House Oversight and Government Reform Committee.1 The Department of Justice has launched a criminal investigation into the IRS after it was revealed that the agency subjected applications for tax-exempt status submitted by conservative groups to additional scrutiny.2 Before invoking the Fifth Amendment, however, Lerner made the now controversial decision to read an opening statement.
Lerner stated the following:
[M]embers of this Committee have accused me of providing false information when I responded to questions about the IRS' processing of applications for tax exemption. 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. While I would very much like to answer the committee's questions today, I've been advised by my counsel to assert my constitutional right not to testify or answer questions related to the subject matter of this hearing. After very careful consideration, I've decided to follow my counsel's advice and not testify or answer any of the questions today. Because I'm asserting my right not to testify, I know that some people will assume that I've done something wrong. I have not. One of the basic functions of the Fifth Amendment is to protect innocent individuals and that is the protection I'm invoking today. Thank you.3
