and she wept on to say, quote, i wassen fiewr yaited because they are inaccurate and everybody that has been making those statements should know they are inaccurate. i just thought when lois lerner dropped the bombshell, oh it is cinncinati's problem, and she thought it would go away, but instead it exploded. she was the head of the tax exempt division who was in charge while the targeting was going on. she said the problem started with low-level agents in cinncinati. she is now on paid administrative leave from the irs after refusing to resign. but one former irs commissioner says there is plenty of blame to go around. >> i think there were failures at three levels. they can't shirk responsibility for what they did. and then the exempt organization's leadership, lois lerner, and then right in the front office, the commissioner commissioner -- the commissioner should have done more to learn about these problems, if you will. >> so far no one has been fired over this irs scandal, but the former acting irs director, steven miller, was allowed to resign early. and there is a reason why. it