DATELINEComedyville, June 25 –  It’s pretty apparent that, to the Country’s most powerful domestic agency, Congressional scrutiny is merely a laughing matter. Certainly, the testimony being given this week by the current IRS Commissioner contains one joke after another.

And why not? Everyone knows that the President will never appoint a special prosecutor to investigate the possibility of criminal wrongdoing. Months ago, Obama gave the agency a clean bill of health with his “not even a smidgen of corruption” declaration. He must have just been told about the Lerner disk crash and felt comfortable that the smidgen, and much more, had permanently left the building.

With the White House protection firmly in place, the IRS Commissioner is very smug in his responses to questions from various congressmen. He’s just putting in his time in what used to be the hot seat without concern of consequences.

And his responses are really funny, too. When asked who told him last spring about the loss of Lerner emails, he claimed not to remember. After all, he has over 90,000 employees. (Insert sounds of canned laughter here.)

The problem is, only one of his employees reported the loss to him. With the Congressional investigation well underway, even a hack at the head of the IRS would remember who dropped that bombshell.

What he’s really saying is that he won’t cooperate at all in identifying individuals who may have information on the claimed disk crash. The Commissioner must have gotten an ‘A+’ in Stonewalling 101. No defense works quite as well as defiance. As the old maxim says, never regret, never explain, never apologize. Very funny, especially in this case.

When asked if he considered the possibility of criminal misconduct inside his organization, the Commissioner replied no. He applied his common sense instead of a legal measuring stick. (Insert sounds of canned laughter here.) His common sense told him that Congress won’t get anywhere in this investigation so totally bogus responses from him work just fine.

What’s the problem with this protracted sideshow? The problem is that the IRS is wielding its power against U.S. citizens to protect the party in the White House. That’s a huge advantage at anytime but most especially in an election year – and not very funny after all