From the Weekly Standard:
“You have already said, multiple times today, that there was no evidence that you found of any criminal wrongdoing,” Gowdy said. “I want you to tell me: What criminal statutes you have evaluated?”
“I have not looked at any,” the IRS commissioner admitted.
“Well then how can you possibly tell our fellow citizens that there is no criminal wrongdoing if you don’t even know what statutes to look at?” Gowdy followed-up.
“Because I’ve seen no evidence that anyone consciously –”
“Well how would you know what elements of the crime existed? You don’t even know what statutes are in play,” Gowdy said, visibly annoyed. “I’m going to ask you again: What statutes have you evaluated?”
“Uh,” the IRS commissioner stumbled, “I think you can rely on common sense–”
“Common sense? Instead of the criminal code, you want to rely on common sense? No, Mr. Koskinen, you can shake your head all you want to, commissioner. You have said today that there’s no evidence of criminal wrongdoing and I’m asking you what criminal statutes you have reviewed to reach that conclusion.”
“I reviewed no criminal statutes,” said the IRS commissioner.
You can watch the testimony here: