TERMINATION: “I’m quite surprised that no one has mentioned Section 1203 of the Restructuring and Reform Act of 1998, which mandates terminations of IRS employees who commit any of what are known in the Service as the ’10 Deadly Sins.’ . . . At any rate, you’ll notice that several of these provisions could be applicable in the present instance, notably (b) (2), (b) (3) (A), and (b) (7). If I were Ms. Lerner, Mr. Miller (who relied heavily on 6103 in his testimony), or anyone in that chain, 1203 would be a huge concern. It is for every Service employee, which is why I and others were always very cautious about taking unapproved initiative in areas that skated close to 1203.”

Plus, why the delays should have been noticed by higher-ups: “To have a statutory or Internal Revenue Manual deadline like 270 days to process something and to blow past without consequences is inconceivable to me. The day that thing went overage, the manager gets a report, and the employee gets asked why. The manager would keep getting reports until it was fixed, and if it wasn’t fixed soon, the SAC would be on the phone, because he or she is getting the same report, and his or her performance report (and bonuses) is on the line.”