In this May 22, 2013, photo, Lois Lerner listens on Capitol Hill in Washington. A day after she refused to answer questions at a congressional hearing, Lerner has been replaced as director the Internal Revenue Service division that oversaw agents who targeted tea party groups. Danny Werfel, the agency's new acting commissioner, told IRS employees in an email Thursday, May 23, 2013, that he has selected a new acting head of the division, staying within the IRS to find new leadership. (AP Photo/J. Scott Applewhite)
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