So that is what they meant by low level employees...
"A series of letters suggests that senior IRS official Lois Lerner was directly involved in the agency’s targeting of conservative groups as recently as April 2012, more than nine months after she first learned of the activity.
Lerner, the director of the IRS exempt organizations office in Washington, D.C., signed cover letters to 15 conservative organizations currently represented by the American Center for Law and Justice (ACLJ) between in March and April of 2012. The letters, such as this one sent to the Ohio Liberty Council on March 16, 2012, informed the groups applying for tax-exempt status that the IRS was “unable to make a final determination on your exempt status without additional information,” and included a list of detailed questions of the kind that a Treasury inspector general’s audit found to be inappropriate. Some of the groups to which Lerner sent letters are still awaiting approval.
Lerner has denied involvement in the targeting, which she has blamed on a few “front-line people” in the agency’s Cincinnati field office. “I have not done anything wrong,” she told members of the House oversight committee on Wednesday. However, she then refused to answer any questions, citing protection under the Fifth Amendment. She has since been placed on (paid) administrative leave, and the committee may call her to testify again.
“One thing is clear: this correspondence shows [Lerner’s] direct involvement in the scheme,” wrote Jay Sekulow, chief counsel for the ACLJ. “Further, sending a letter from the top person in the IRS Exempt Organization division to a small Tea Party group also underscores the intimidation used in this targeting ploy.”"