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Then-acting IRS Commissioner Danny Werfel prepares to testify on Capitol Hill in Washington, June 27, 2013, before the House Ways and Means Committee hearing. Werfel has been nominated to take over the agency, which is struggling with outdated technology and a mountain of vital responsibilities, including U.S. tax law enforcement and collection. Werfel's Senate confirmation hearing is set for Wednesday, Feb. 15. (AP Photo/J. Scott Applewhite, File)

Then-acting IRS Commissioner Danny Werfel prepares to testify on Capitol Hill in Washington, June 27, 2013, before the House Ways and Means Committee hearing. Werfel has been nominated to take over the agency, which is struggling with outdated technology and a mountain of vital responsibilities, including U.S. tax law enforcement and collection. Werfel's Senate confirmation hearing is set for Wednesday, Feb. 15. (AP Photo/J. Scott Applewhite, File)

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