Internal Revenue Service

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Columnist Ernest Istook says Congress, on its own, has clear authority to arrest and jail former IRS official Lois Lerner until she testifies. (Associated Press)

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** FILE ** Sen. Ted Cruz, R-Texas, accompanied by Rep. Michele Bachmann, R-Minn., chair of the tea party caucus, speaks during a news conference with tea party leaders about the IRS targeting tea party groups, Thursday, May 16, 2013, on Capitol Hill in Washington. (AP Photo/Molly Riley)

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Former IRS Commissioner Douglas Shulman testifies on Capitol Hill in Washington on May 22, 2013, before the House Oversight the Government Reform Committee hearing to investigate the extra scrutiny IRS gave to tea party and other conservative groups that applied for tax-exempt status. (Associated Press)

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IRS official Lois Lerner leaves a House Oversight Committee hearing on Capitol Hill in Washington on Wednesday, May 22, 2013. Ms. Lerner told the committee she did nothing wrong and then invoked her constitutional right to not answer lawmakers' questions. At left is former IRS Commissioner Douglas Shulman; at right is Deputy Secretary of the Treasury Neal S. Wolin. (AP Photo/Carolyn Kaster)

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** FILE ** Former IRS Commissioner Douglas H. Shulman (right) denies responsibility for a list that told specialists to “be on the lookout” for tea party groups. (Associated Press)

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**FILE** Tea Party supporters gather for a rally outside the IRS headquarter in Washington on May 21, 2013. A few dozen tea party activists and their supporters have gathered outside the IRS headquarters in Washington to protest extra scrutiny of their organizations. (Associated Press)

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Senate Finance Committee Chairman Max Baucus (left), Montana Democrat, accompanied by Sen. Orrin Hatch of Utah, the committee's ranking Republican, questions ousted IRS Chief Steve Miller, former IRS Commissioner Douglas Shulman and J. Russell George, Treasury Inspector General for Tax Administration, on Capitol Hill on May 21, 2013, during the committee's hearing on the IRS practice of targeting applicants for tax-exempt status based on political leanings. (Associated Press)