Boomerang effect. What will happen to Hillary, or the next Dem President?
The Democrats' fanatical 'Trump Hate' is causing them to open doors which they will regret opening in the future.
Anyway, regardless of all this legal mumbo-jumbo, the IRS under Lerner has already proven that they do not give a single damn about "the Law". And they have shown that they are beyond punishment no matter what illegal acts they do.
All the IRS has to do is to setup some low-level fall-guy to take the hit and then release the records anyway. Then they will say, "Oops!", and all will be forgiven. The fall-guy gets fired, and nobody will ever be charged with anything. Unfortunately, the American Legislative branch has become just another Political Party. They are no longer about "Law or Justice". Judges today are all politics, all the time. And unfortunately, a majority of them are activists for the Left.
Today, the American Government has exempted itself from "the rule of Law". The government is currently without guidance of law. Which by definition means the American Government has become a 'lawless' organization.
Just release anything you want. Who cares? There is no Law anymore as it applies to government officials.